U.S. Nonresident Alien Income Tax Return
In general, nonresident aliens must file Form 1040NR-EZ or Form
1040NR if they engaged in any trade or business in the U.S. during tax
year and thus they had U.S. source income. Studying, teaching, and doing
research are all considered to be activities in which the taxpayer is engaged
in a trade or business.
International Students and Scholars (F-1, M-1, J-1, Q-1 visas)
Nonresident aliens who are students, teachers, or trainees, and are
temporarily present in the U.S. in F, J, M, or Q immigration status, must file
tax return only if they have income that is subject to withholding, even if no
tax was withheld. But even students and scholars who are not required to file
tax returns should do so if they are eligible for refunds.
If your only U.S. income during tax year was U.S. bank interest, you must file
Form 8843 only
Form 1040NR or 1040NR-EZ
Choose the simplest and shortest form that will accommodate all your income and
deductions. Most international students and scholars qualify to file
Form 1040NR-EZ. They must file Form 1040NR if they:
had income from mutual funds, stocks or bonds
are claiming other deductions than state and local taxes
are claiming dependents (residents of Canada , Mexico , Japan , Korea and
students from India only)
had income as independent contractor on Form 1099
are claiming unreimbursed employee expenses (moving, travel, continuing
When and Where to File
If you were an employee and received wages subject to U.S. income tax
withholding, file Form 1040NR by April 18, 2017.
If the only income was from scholarships or other income not subject to
withholding, file Form 1040NR by June 15, 2017.
Note: Don't forget to attach your Form 8843 to
your completed Form 1040NR or 1040NR-EZ
All Forms 1040NR and 1040NR-EZ must be mailed to:
Department of the Treasury, Internal Revenue Service
Austin, TX 73301-0215, U.S.A.
If enclosing a payment, mail Form 1040NR to:
Internal Revenue Service P.O. Box 1303
Charlotte, NC 28201-1303 U.S.A.
year we support the restricted version of 1040NR
See the Restrictions