Non-Resident US Tax Filing (Form 1040-NR)
Correct non-resident filing starts with correctly deciding that you are a non-resident. We establish your status, apply any treaty you are entitled to, and file the right return.
Non-Resident US Tax Filing (Form 1040-NR) with EvoTax
Non-resident filing goes wrong at the first step more often than the last. Whether you file Form 1040-NR or a regular 1040 depends on your residency for tax purposes, which is a different question from your immigration status and is decided by the substantial presence test and its exemptions. Get it wrong and you either overpay by losing deductions you were entitled to, or underpay and invite a notice. EvoTax establishes your status for the year, checks whether a tax treaty between the US and your home country reduces or eliminates tax on part of your income, distinguishes income effectively connected with a US trade or business from fixed and determinable annual or periodical income taxed at a flat rate, and files accordingly. Dual-status years, where you change residency mid-year, are handled properly rather than averaged over.
Benefits & What You Get
Residency decided, not assumed
We apply the substantial presence test and its exempt-individual rules to establish your status for the year in writing.
Treaty benefits actually claimed
The US has treaties with over 60 countries. Where one reduces your tax, we claim it and disclose it correctly on the return.
Dual-status years handled
If you arrived or left mid-year, we prepare the split-year return properly instead of forcing it into one status.
FDAP and ECI treated separately
Effectively connected income and flat-rate FDAP income are taxed differently. We report each on the correct schedule.
Refunds of over-withheld tax
Non-residents are frequently over-withheld. Filing is how you recover it, and we compute and claim the difference.
How It Works
Residency review
We collect your entry and exit dates and visa history, and determine your tax residency for the year.
Treaty and income analysis
We identify your US-source income, classify it, and check your country treaty for available relief.
Prepare 1040-NR
We prepare the federal non-resident return, any state returns, and required disclosure forms.
File and recover
We file and, where tax was over-withheld, claim your refund and track it.
Pricing
Standard non-resident return
Includes treaty analysis and disclosure
Residency changed during the year
Per state
Final pricing depends on the complexity of your case. Contact us for an exact quote.
Frequently Asked Questions
Am I a resident or non-resident for US tax purposes?
It is decided by tax rules, not your visa. You are generally a resident if you hold a green card, or if you meet the substantial presence test — broadly 31 days in the current year and 183 days counting all of the current year, a third of the prior year and a sixth of the year before that. Certain visa holders are exempt individuals whose days do not count, notably F, J, M and Q students and scholars for a limited number of years. We run the calculation on your actual dates.
When is Form 1040-NR due?
If you received wages subject to US withholding, 15 April, in line with the normal deadline. If you had no such wages, the due date is 15 June. An extension on Form 4868 is available in either case, and as with any US return it extends filing rather than payment.
What deductions can non-residents claim?
Considerably fewer than residents. Non-residents generally cannot take the standard deduction, with a treaty-based exception for students and business apprentices from India, and cannot normally file jointly with a spouse. Itemised deductions are limited mainly to state and local income taxes, certain charitable contributions and casualty losses. This narrowness is precisely why residency status is worth establishing carefully.
What is a tax treaty benefit and do I qualify?
A treaty between the US and your home country can exempt or reduce US tax on particular categories of income — scholarships, teaching and research income, pensions, dividends and interest are the common ones. Whether you qualify depends on the specific treaty article, your status and sometimes a time limit. Claiming a benefit requires disclosure on the return, and claiming one you do not qualify for is worse than not claiming it.
What happens if I filed a 1040 when I should have filed a 1040-NR?
It should be corrected, because the two returns tax you on a different basis and grant different deductions. Filing the wrong one can mean you wrongly claimed the standard deduction or credits restricted to residents. We assess the year in question and file an amendment to put it right, which is far better than waiting for the IRS to raise it.
Ready to get started with Non-Resident US Tax Filing (Form 1040-NR)?
Talk to an EvoTax expert today. Free consultation, transparent pricing, no obligation.