Non-resident US tax returns, Form 1040-NR
Not a US citizen or resident, but earned US income? You may need Form 1040-NR. We work out whether you have to file, which income is taxed and at what rate, claim any treaty benefits and get you an ITIN if you need one.
Updated November 2026
What's in a non-resident return?
Non-resident rules differ from the ones most US preparers use every day.
Residency check
The substantial presence test and any treaty tie-breaker.
Form 1040-NR
US-source income sorted into the right bucket.
Treaty claims
Including Form 8833 when it's required.
Rental elections
Rent treated as business income when it lowers your tax.
State returns
For states where you earned income.
Refund claims
For tax that was over-withheld.
Connected with a US business
US wages or profit from a US business. Taxed at normal graduated rates, after deductions.
Passive US income
Dividends, royalties and most rents. A flat 30% of the gross, unless a treaty lowers it. Rental owners can usually elect net taxation instead.
| Your situation | Due for tax year 2026 |
|---|---|
| US wages with tax withheld | April 15, 2027 |
| No US wages subject to withholding | June 15, 2027 |
| With Form 4868 | October 15, 2027 |
- An ITIN application, if you don't have one yet
- Form 5472 and the pro forma 1120 for your LLC
- Your tax return in your home country
- Immigration and visa advice
How does it work from outside the US?
Fully online, by video and a secure portal.
Residency check
Are you non-resident this year?
Income sorted
What's taxed, and at which rate.
Treaty and ITIN
Claims made, ID applied for if needed.
File
Federal and any state returns.
What does a 1040-NR cost?
A fixed price per year, set by the kind of US income you have. No monthly plan needed.
Simple
Wages, scholarships, a treaty
$400
- Form 1040-NR
- Treaty benefits claimed
- A state return if you need one
Investor
US rental or investment income
$550
- Everything in Simple
- Rental income with the net election
- Over-withheld tax claimed back
Business
US business income
from$850
- Everything in Investor
- Income from a US business
- Partnership K-1s and several states
Priced on top
- An ITIN, on ITIN applications
- Form 5472 for a US LLC, on Form 5472
Not sure which tier fits? We confirm it, and the fixed price, on a free call before any work starts.
Non-resident questions, answered.
Ask anything else on a free video call.
Book a callSources: IRS Publication 519, Form 1040-NR, FIRPTA
Free tools: Form 1040-NR guide, Form 5472 guide, 2026 tax brackets
Am I a non-resident for US tax?
Probably, if you don't have a green card and don't meet the substantial presence test. That means 31 days in the US this year and 183 over three years, counting all of this year's days, a third of last year's and a sixth of the year before.
I own US rental property. What do I file?
Usually a 1040-NR every year with the election to tax rent on a net basis, so mortgage interest, repairs and depreciation count. When you sell, FIRPTA withholding applies and your return claims back any excess.
Do I need an ITIN to file?
You need a taxpayer ID. Without a Social Security number, that means an ITIN, which we can apply for with your return as an IRS Certifying Acceptance Agent.
I'm a student on an F-1 visa. Do I file?
Most F-1 students file at least Form 8843 each year, even with no income, and a 1040-NR if they had US income. We can prepare both.
Too much tax was withheld. Can I get it back?
Often, yes, by filing a 1040-NR that claims the right rate or treaty benefit.
Tell us what's messy. We'll tell you what it takes.
Tell us what you need and get a fixed price before any work starts. No pressure and no contract.