Do non-residents file US taxes?
Yes, if you have US-source income that's taxable or you did business in the US. Non-residents use Form 1040-NR, and the due date is April 15 if you had US wages, or June 15 if you didn't. Your status depends on the green card test and the substantial presence test.
Updated November 2026 · By Pankil Kumar, Managing Partner
Quick facts
- Form. Form 1040-NR for non-resident aliens
- Due. April 15 with US wages, otherwise June 15
- Status test. The 183-day substantial presence test
Are you a non-resident for tax?
Tax residency has nothing to do with your visa on its own. You're a resident for tax if you've got a green card, or you meet the substantial presence test. That test counts all days in the US this year, plus a third of the days last year, plus a sixth of the days the year before. If it totals 183 and you were here at least 31 days this year, you're generally a resident.
Students, teachers and some others may be exempt from counting days. If you're a resident for tax, you report worldwide income on Form 1040, not on Form 1040-NR.
What income do non-residents pay US tax on?
| Income type | Treatment |
|---|---|
| US wages or business income | Taxed at normal rates, after deductions |
| US rental income | Usually 30% of gross, or elect net basis |
| US dividends and some interest | Usually 30%, or a treaty rate |
| US bank interest | Often exempt |
| Foreign income | Not taxed by the US |
Income tied to a US trade or business is taxed much like a resident's. Other US-source income usually gets a flat 30%, or less under a tax treaty.
When do you have to file?
File if you were engaged in a US business, had income with tax not fully withheld, or need a refund. So if your rental agent held back 30% and you could owe less, filing can get money back. Deadlines are April 15 if you had wages subject to withholding, and June 15 if you didn't. You can extend with Form 4868, though the extension doesn't move the payment date.
What about rental property?
Many owners do better by electing to treat rental income as business income. You then pay tax on the net amount after expenses like mortgage interest, repairs and depreciation, not 30% of gross rent. You make that election on a filed return.
What do you need to get started?
You need an SSN or ITIN, your 1042-S, W-2 or 1099 forms, your travel dates and records for any US income. Treaty claims may need Form 8833. For the full picture, see our Form 1040-NR guide and our non-resident return service. If you own a US LLC, read how those are taxed.
Sources
- IRS: Taxation of nonresident aliens
- IRS: Substantial presence test
- IRS Publication 519: US tax guide for aliens
General information, not tax advice for your situation.
Filing from outside the US?
ITINs, expat returns, non-resident returns and Form 5472.
See our ITIN and cross-border serviceWhat is the deadline for Form 1040-NR?
April 15 if you had wages with US withholding, otherwise June 15.
Can a non-resident claim the standard deduction?
Generally not, with a limited exception for some students and business apprentices from India.
Do I need to file if I only had US bank interest?
Usually not, if that's your only US income, because such interest is often exempt for non-residents.
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