You may need to file Form 1040-NR if you:
- Were a nonresident alien engaged in a trade or business in the United States.
- Represented a deceased person who would have had to file Form 1040-NR.
- Represented an estate or trust that had to file Form 1040-NR.
Current Revision
Recent Developments
Revised 2021 Instructions for Schedule H (Form 1040) -- 16-FEB-2022
Form 1040, 1040-SR, or 1040-NR, line 3a, Qualified dividends -- 06-APR-2021
Filing Extension and Other Relief for Form 1040 Filers PDF-- 29-MAR-2021
New Exclusion of up to $10,200 of Unemployment Compensation -- 24-MAR-2021
Limitation on business losses for certain taxpayers repealed for 2018, 2019, and 2020 --19-MAY-2020
Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020
Schedules
If you file Form 1040-NR, use Schedule A (Form 1040-NR) to figure your itemized deductions.
Current Revision
Form 1040-NR (Schedule A) PDF
If you file Form 1040-NR, use Schedule NEC (Form 1040-NR) to figure your tax on income that is not effectively connected with a U.S. trade or business and to figure your capital gains and losses from sales or exchanges of property that is not effectively connected with a U.S. business.
Current Revision
Form 1040-NR (Schedule NEC) PDF
If you file Form 1040-NR, use Schedule OI (Form 1040-NR) to provide additional information not directly entered on Form 1040-NR including whether you are claiming a benefit under a tax treaty.
Current Revision
Form 1040-NR (Schedule OI) PDF
Additional schedules that may be needed for Form 1040-NR filers