Internal Revenue Service (IRS), U.S. Department of the Treasury · United States

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Form 1040-NR, U.S. Nonresident Alien Income Tax Return

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JustFill helps you fill out the Form 1040-NR PDF — it does not file, e-file, or submit your return to the IRS, and it does not provide tax advice; after filling it you submit the completed return to the IRS yourself.JustFill is not affiliated with Internal Revenue Service (IRS), U.S. Department of the Treasury. This is an independent third-party tool to help you complete Form 1040-NR. Always download the current blank form from the official source and verify your completed copy before signing or submitting. Official Form 1040-NR from Internal Revenue Service (IRS), U.S. Department of the Treasury

Quick answer

IRS Form 1040-NR, the U.S. Nonresident Alien Income Tax Return, is the form nonresident aliens use to report U.S.-source income, claim allowed deductions, and figure the tax they owe or refund due. It's filed by nonresident aliens engaged in a U.S. trade or business and certain estates and trusts. JustFill lets you fill Form 1040-NR online free — its AI auto-detects every line so you type or dictate in any browser.

Form
Form 1040-NR
Issued by
Internal Revenue Service (IRS), U.S. Department of the Treasury
Country
United States
Cost to fill
Free

What is Form 1040-NR?

Form 1040-NR, U.S. Nonresident Alien Income Tax Return, is the federal return nonresident aliens use to report income from U.S. sources to the Internal Revenue Service (IRS). It separates income that is "effectively connected" with a U.S. trade or business — taxed at the same graduated rates as a resident — from other U.S.-source income such as dividends, royalties, and certain gains, which are reported on Schedule NEC and generally taxed at a flat 30% (or a lower treaty rate). It replaced the discontinued Form 1040NR-EZ after 2019. Filers also complete Schedule OI for visa, residency, and tax-treaty details, and use the Form 1040-NR version of Schedule A for itemized deductions, since nonresident aliens generally cannot take the standard deduction. You can fill Form 1040-NR online free with JustFill: upload the PDF and the AI detects every line and box automatically, so you type or dictate your answers in your browser — no Adobe Acrobat and no software install required, even on a scanned or non-fillable copy.

Who fills out Form 1040-NR?

  • Nonresident aliens engaged in a trade or business in the United States during the tax year, whether or not they earned income from it
  • International students, scholars, and exchange visitors on F, J, M, or Q visas who do not pass the substantial presence test but have U.S.-source income
  • Foreign nationals who earned U.S. wages, scholarship/fellowship income, or self-employment income reported on a W-2 or 1099
  • Nonresident investors with U.S.-source dividends, rents, royalties, or gains that need to be reported (often on Schedule NEC)
  • Representatives filing for a nonresident alien estate or trust, or for a deceased nonresident, with U.S. tax obligations

Field-by-field breakdown

What each section of Form 1040-NR asks for. JustFill’s AI will detect these fields automatically when you upload the PDF — review the breakdown below so you know what to enter.

Filing Status & taxpayer info

Check one allowed box — Single, Married filing separately, Qualifying surviving spouse, or Estate/Trust — and enter your name, U.S. or foreign address, and identifying number (SSN or ITIN; estates and trusts use an EIN).

Dependents

List dependents only if you qualify under a tax treaty or as a resident of Canada, Mexico, South Korea, or certain U.S. nationals — most nonresident aliens leave this blank.

Effectively connected income (lines 1a–9)

Report U.S.-source income connected with a U.S. trade or business — wages from Form W-2, scholarship/fellowship grants, business income, and certain gains — summing to total effectively connected income on line 9.

AGI, itemized deductions & taxable income (lines 10–15)

Subtract adjustments to reach adjusted gross income, then enter itemized deductions from the Form 1040-NR Schedule A (no standard deduction for most filers) to arrive at taxable income.

Tax, Credits & Total Tax (lines 16–24)

Figure tax on effectively connected income, add the flat-rate tax from Schedule NEC and any other taxes, apply allowed credits, and combine into total tax on line 24.

Payments, Refund & Amount You Owe (lines 25–37)

Enter federal income tax withheld (including Form(s) 1042-S and 8805 withholding) and estimated payments, then claim your refund or report the amount you owe.

Schedules OI, NEC & A

Schedule OI captures country of citizenship, visa type, days present in the U.S., and treaty claims; Schedule NEC figures the flat 30%/treaty-rate tax on income not effectively connected; Schedule A lists itemized deductions.

Common mistakes to avoid

  • 1Claiming the standard deduction — nonresident aliens generally cannot take it (a narrow exception exists for certain students and business apprentices from India under treaty), yet many filers wrongly enter it.
  • 2Reporting flat-rate income (dividends, interest, royalties, certain gains) on the main return instead of Schedule NEC, where income not effectively connected with a U.S. trade or business is taxed at 30% or a lower treaty rate.
  • 3Leaving Schedule OI incomplete — skipping the visa type, dates of U.S. presence, or treaty-article details the IRS needs to verify nonresident status and treaty benefits.

How JustFill helps you complete Form 1040-NR

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Frequently asked questions

Yes. The IRS provides Form 1040-NR free of charge, and you can fill it out online free with JustFill — upload the PDF and the AI detects every line so you type or dictate your answers at no cost. The IRS does not charge to file the return itself.
Download the current Form 1040-NR PDF and its instructions free from the IRS at irs.gov/forms-pubs/about-form-1040-nr. You can then open that PDF in JustFill to complete it in your browser — no Adobe Acrobat needed, even if the copy is scanned or non-fillable.
Form 1040 is for U.S. citizens and resident aliens, while Form 1040-NR is for nonresident aliens reporting U.S.-source income. Form 1040-NR separates effectively connected income from flat-rate income on Schedule NEC and generally disallows the standard deduction. You can fill either online free with JustFill.
Yes. JustFill lets you complete Form 1040-NR digitally in any browser: its AI auto-detects each field, and you type or dictate your entries. JustFill produces a clean, completed PDF you can save or print — note that JustFill prepares the form, while filing it with the IRS is a separate step.

Official source: Form 1040-NR on Internal Revenue Service (IRS), U.S. Department of the Treasury’s website

JustFill is an independent product and is not affiliated with, endorsed by, or sponsored by Internal Revenue Service (IRS), U.S. Department of the Treasury or any government agency. Always verify your completed form on the official version before signing or submitting.