Form 1040-NR filing
E181925
Form 1040-NR filing is the process by which nonresident aliens report their U.S.-source income and calculate their federal income tax liability to the Internal Revenue Service.
All labels observed (4)
| Label | Occurrences |
|---|---|
| Form 1040-NR | 2 |
| Form 1040-NR filing canonical | 1 |
| Schedule NEC (Form 1040-NR) | 1 |
| Schedule OI (Form 1040-NR) | 1 |
Statements (62)
| Predicate | Object |
|---|---|
| instanceOf |
U.S. federal income tax filing process
ⓘ
tax compliance procedure ⓘ |
| allows | automatic extension to file via Form 4868 ⓘ |
| appliesTo |
certain dual-status aliens
ⓘ
nonresident alien individuals ⓘ nonresident alien professional athletes with U.S.-source income ⓘ nonresident alien scholars ⓘ nonresident alien students ⓘ nonresident alien teachers ⓘ nonresident alien trainees ⓘ |
| basedOn | nonresident alien tax rules ⓘ |
| calculates |
tax on certain non-effectively connected income at flat statutory rates
ⓘ
tax on effectively connected income using graduated rates ⓘ |
| currency | U.S. dollars ⓘ |
| deadline |
generally April 15 for nonresident aliens with wages subject to withholding
ⓘ
generally June 15 for nonresident aliens without wages subject to withholding ⓘ |
| differsFrom | Form 1040 filing for U.S. residents ⓘ |
| doesNotExtend | time to pay tax due ⓘ |
| governedBy |
IRS instructions for Form 1040-NR
ⓘ
Internal Revenue Code ⓘ Code of Federal Regulations ⓘ
surface form:
Treasury regulations
|
| language | English ⓘ |
| mayClaim |
certain credits available to nonresident aliens
ⓘ
itemized deductions allowed to nonresident aliens ⓘ tax treaty benefits ⓘ |
| mayInvolve | dual-status tax year reporting ⓘ |
| mayRequire |
Form 8288-A
ⓘ
Form 8833 ⓘ Form 8843 ⓘ FATCA Form 8938 ⓘ
surface form:
Form 8938
Schedule A (Form 1040-NR) ⓘ Form 1040-NR filing self-linksurface differs ⓘ
surface form:
Schedule NEC (Form 1040-NR)
Form 1040-NR filing self-linksurface differs ⓘ
surface form:
Schedule OI (Form 1040-NR)
paper filing in some situations ⓘ |
| nonComplianceMayResultIn |
failure-to-file penalties
ⓘ
failure-to-pay penalties ⓘ immigration-related consequences in some cases ⓘ interest on unpaid tax ⓘ loss of treaty benefits ⓘ |
| regulatedBy | Internal Revenue Service ⓘ |
| relatedTo | Form 1040 filing ⓘ |
| reports |
U.S. federal income tax liability of nonresident aliens
ⓘ
U.S.-source income ⓘ effectively connected income with a U.S. trade or business ⓘ fixed or determinable annual or periodical income ⓘ |
| requires |
Social Security number or Individual Taxpayer Identification Number
ⓘ
determination of residency status under substantial presence test ⓘ reporting of U.S. capital gains when taxable to nonresidents ⓘ reporting of U.S. gambling winnings when taxable ⓘ reporting of U.S. interest and dividend income when taxable ⓘ reporting of U.S. partnership income allocations ⓘ reporting of U.S. pension and annuity income when taxable ⓘ reporting of U.S. rental income ⓘ reporting of U.S. scholarship or fellowship grants when taxable ⓘ reporting of U.S. wages subject to withholding ⓘ reporting of country of residence ⓘ reporting of days of presence in the United States ⓘ reporting of filing status ⓘ reporting of treaty-based return positions if claimed ⓘ taxpayer identification number ⓘ |
| supports | electronic filing in many cases ⓘ |
| usesForm |
Form 1040-NR filing
self-linksurface differs
ⓘ
surface form:
Form 1040-NR
|
Referenced by (5)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Form 1040-NR
this entity surface form:
Form 1040-NR
this entity surface form:
Schedule OI (Form 1040-NR)
this entity surface form:
Schedule NEC (Form 1040-NR)