Form 1040-NR Filing for Non-Resident Aliens

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.

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.

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.

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.

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.