Who Must File Form 1040-NR (U.S. Nonresident Alien Income Tax Return)

Per the IRS Instructions for Form 1040-NR on page 7, U.S. Nonresident Alien Income Tax Return, you must file Form 1040-NR if any of the following conditions apply to you:

You MUST File Form 1040-NR if:

1. You were a nonresident alien engaged in a trade or business in the U.S. during 2023, even if:

   • You had no income from that business.

   • You had no U.S. source income.

   • Your income is exempt under a tax treaty or a section of the Internal Revenue Code.

   • Note: If you had no gross income for 2023, do not complete the full form. Instead, attach a list of exclusions claimed and their amounts.

2. You were a nonresident alien not engaged in a trade or business but:

   • You received U.S. source income reportable on Schedule NEC, lines 1–12.
   • Not all of the tax due on that income was withheld.

3. You owe special taxes, such as:

   • Alternative Minimum Tax (AMT).
   • Additional tax on qualified plans (e.g., IRAs, HSAs).

     Note: If this is your only reason for filing, you may file Form 5329 separately.

   • Household employment taxes (can be filed on Schedule H separately).
   • Uncollected Social Security or Medicare tax on tips or wages from an employer who didn’t withhold them.
   • Recapture taxes, including:
     • First-time homebuyer credit.
     • Health savings accounts (HSAs).
     • Group-term life insurance.
     • Medicare Advantage MSA distributions.
   • Write-in or recapture taxes reported on Schedule 2, lines 7b or 8.

4. You had net self-employment income of $400 or more, and you are a resident of a country with a U.S. Social Security agreement.

5. Advance payments of the Premium Tax Credit were made for you, your spouse, or dependents (reported on Form 1095-A).

6. Advance payments of the Health Coverage Tax Credit were made (reported on Form 1099-H).

7. You are the personal representative of a deceased person who would have been required to file Form 1040-NR.

8. You represent an estate or trust required to file Form 1040-NR.

   In this case, adjust the form based on subchapter J, chapter 1 of the Internal Revenue Code. You may refer to Form 1041 for guidance.

You DO NOT Need to File Form 1040-NR if:

1. You are a nonresident alien student, teacher, or trainee temporarily in the U.S. under an F, J, M, or Q visa, and you had no taxable income under section 871.

2. You are a partner in a U.S. partnership that:

   • Was not engaged in a U.S. trade or business during 2023.
   • Provided you a Schedule K-1 (Form 1065) showing only income reportable on Schedule NEC, lines 1–12.

How to Determine Filing Status in TaxAct:

1. From within your TaxAct return, click Basic Info.

   On smaller devices, tap the menu icon in the upper-left corner and select Basic Info.

2. Click the Personal tab, then click Continue.

3. Check the box for "Nonresident alien", then click Continue.

4. The program will guide you through the appropriate interview questions to collect or review the required information.

All links in this guide are automatically updated to reflect the most recent version of IRS documents at the time accessed.