Filing Requirements for Nonresident Aliens (1040notes.com)

Filing Requirements for Nonresident Aliens

You must file a return if you are:

1. A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during the year (with or without taxable income)

OR

2. A nonresident alien individual not engaged in a trade or business in the United States but with U.S. income on which the tax liability was not satisfied by the withholding of tax at the source.

NOTE: If you were a nonresident alien student, teacher, or trainee who was temporarily present in the United States on an "F,""J,""M," or "Q" visa, you are considered engaged in a trade or business in the United States but you only file Form 1040NR (or Form 1040NR-EZ) if you have income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. over $3900.

_________________________

You can use Form 1040NR-EZ only if all the requirements below apply to you:

  • You do not claim any dependents. (do not claim a wife or children on your tax return. Only nonresident aliens from certain countries - residents of Canada , Mexico , Japan , Korea and students from India only can claim dependents on their U.S. tax return)
  • You cannot be claimed as a dependent on someone else's U.S. tax return (ex: spouse, parent).
  • You are not claiming any tax credits.
  • If you are married, and you do not claim an exemption for your spouse.
  • Your taxable income is less than $100,000.00.
  • You do not claim any itemized deductions other than for state and local income taxes.
  • You are not claiming any adjustments to income other than scholarship and fellowship grants excluded.
  • You do not owe any "other taxes"
  • Your only U.S. income was from wages, salaries, and tips, refunds of state and local income taxes, and scholarship or fellowship grants.

The IRS does not allow electronic filing for 1040NR and 1040NR-EZ. You must sign the paper form and mail it to the IRS. I highly recommend using certified mail although it is not required.

Click here for 1040NR details

Click here for 1040NR-EZ details











"I am a human being, I consider nothing that is human alien to me."

-Publius Terentius Afer (195/185–159 BC), Roman playwright and slave