Glossary · US Tax
Form 1040-NR
Form 1040-NR is the US income tax return for nonresident aliens — people who are not US citizens or green card holders and do not meet the substantial presence test. It reports only US-source income, unlike the worldwide-income Form 1040.
US Nonresident Alien Income Tax Return
In more detail
Form 1040-NR is filed by nonresident aliens with US-source income or a US trade or business. A UK resident with no US status who earns US rental income or dividends would file here. It taxes only US-source income, not worldwide income — the key difference from Form 1040. Whether someone files 1040 or 1040-NR turns on US tax residency: citizenship, green card status, or the substantial presence test. People who change status mid-year may file a dual-status return combining both.
Does Form 1040-NR apply to your situation?
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