Form 1040NR Instructions Non Resident IRS Tax filing F1, J1, H1B, TN visa taxes
Form 1040NR Tax Form

Non Resident IRS Tax Form 1040NR

Non Resident IRS Tax filing for F1, J1, H1B visa taxes

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Instructions

Form 1040NR is the most comprehensive and most complex of the three tax returns that can be filed by the individual tax payer who is a non-resident alien. It can be filed by itself, but normally is filed with a varierty of other tax forms or schedules.

Only non-resident aliens can file Form 1040NR

The only income that can be reported is:

  • Wages/salary reported on Form W-2.
  • Scholarship and fellowship grants reported on Form 1042-S.
  • Unemployment compensation reported on Form 1099-G.
  • State tax refund from the previous year's tax returns (reported on a different version of Form 1099-G). Note that this income is taxable ONLY IF you itemized your deductions the previous year on Schedule A.
  • Amount paid for college tuition and books that used taxable Scholarship and fellowship grants reported on Form 1042-S.
  • The only income that can be reported is:
    • Wages/salary reported on Form W-2.
    • Interest income reported on Form 1099-INT.
    • Dividends reported on Form 1099-DIV.
    • Unemployment compensation reported on Form 1099-G.
    • State tax refund from the previous year's tax returns (reported on a different version of Form 1099-G). Note that this income is taxable ONLY IF you itemized your deductions the previous year on Schedule A.
    • Distributions from IRAs or pension plans reported on Form 1099-R.
    • Business income reported on Schedule C.
    • Capital gains reported on Schedule D.
    • Rental real estate, royalties, partnership, S corporations, or trust income reported on Schedule E.
    • Farm income reported on Schedule F.
    • Other miscellaneous income.

 

Form 1040NR Deductions - Itemized Deductions - F1 J1 TN H1B visa taxes

Form 1040NR Deductions - Standard Deductions - F1 J1 TN H1B visa taxes

Non Resident Aliens cannot claim Standard Deductions in Form 1040NR.

The Exception to this rule applies to Students and Business Apprentices from India based on Article 21(2)of United States-India Tax Treaty.

Form 1040NR Tax Credits - F1 J1 TN H1B visa taxes
 

  • You can claim a variety of itemized deductions on Form 1040NR. They include:
  • Penalties on early withdrawal from savings (as reported on Form 1099-INT).
  • Health savings account deductions reported on Form 8889.
  • Moving expenses reported on Form 3903.
  • One-half of self-employment taxes paid as reported on Schedule SE.
  • Self-employment health insurance deduction.
  • Contributions to traditional Individual Retirement Accounts (IRAs).
  • Contributions to self-employment SEP, SIMPLE and qualified pension plans.
  • Tuition and fees deductions.
  • Student loan interest.
  • Itemized deductions as reported on Schedule A.
  • You can claim a variety of credits on Form 1040NR. They include:
  • Child or dependent care credit
  • Foreign Tax Credit as reported on Form 1116.
  • Education credits.
  • Retirement savings contributions credit.
  • Child tax credit (if you qualify for this credit).
  • Resident Energy Credits.
  • Credit for Prior Year Minimum Tax.
  • Credit for Qualified Adoption Expenses.
  • Alternative Motor Vehicle Credit as reported on Form 8910.
  • Additional taxes are also reported on Form 1040NR. They include:
  • o Social Security and Medicare tax on tip income NOT reported to employer.
  • Additional tax on IRA or qualified pension plans distributions.
  • Transportation tax
  • Household employment taxes as reported on Schedule H.
  • Additional refunds and credits are also calculated on Form 1040NR. They include:
  • The additional child tax credit.
  • Excess Social Security taxes withheld if you had more than one job.

Please note that this listing is NOT COMPREHENSIVE, but only listed those forms, schedules, credits and taxes most likely to affect our clientele.

Form 1040NR Due Date :

The due date of Form 1040NR is April 15 of each year.

Form 1040NR Mailing Address :

INTERNAL REVENUE SERVICE,
AUSTIN TX 73301-0215

 

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