Category: Tax Questions
Form 1040NR - U.S. Nonresident Alien Income Tax Return
In order to access Form 1040NR, the following requirementsmust be met and Form 1040NR Program must be selected when you begin the tax return. The Form 1040NR information and Form 1040 information are stored in separate databases within the program and cannot be combined or switched.
From the Main Menu of TaxSlayer Pro select:
- Tax Returns
- Enter the Taxpayer's SSN or ITIN - Select 'YES' to create a new return, or pull the information forward from last year
- From the Filing Status Menu, select Form 1040NR Program
NOTE: Once a Form 1040 return has been started for a client, it cannot be switched to a Form 1040NR return (and vice versa). If you completed Form 1040 / Form 1040NR in error, you will need to delete the return from the program and start a new Form 1040 / Form 1040NR return. Click here for instructions on how to delete a client from the TaxSlayer Pro software.
Requirements for Filing Form 1040NR/1040NR-EZ
Most non-resident aliens present in the United States for a short period of time qualify to file Form 1040NR-EZ, however some must file Form 1040NR for their nonresident tax returns.
Form 1040NR must be filed by nonresident aliens for which any of the following apply:
- The taxpayer is claiming dependents*
- The taxpayer received dividends or capital gains from U.S. stocks
- The taxpayer received income on Form 1099 as an independent contractor
- The taxpayer is claiming itemized deductions such as donations to U.S. charities, professional tax preparation fees
- The taxpayer is claiming unreimbursed employee expenses for moving, travel, continuing education, etc.
- The taxpayer has additional adjustments to income
*(Residents of Canada, Mexico, Japan, Korea and students from India are the only nonresident aliens eligible to claim dependents).
Form 1040NR-EZ may be filed instead of Form 1040NR if all of these requirements are met.
- The taxpayer is not claiming any dependents; If the taxpayer is married, they did not claim an exemption for their spouse
- The taxpayer cannot be claimed as a dependent on another person's U.S. tax return
- The taxpayer's only U.S. source income was from wages, salaries, tips, refunds of state and local income taxes, and scholarship or fellowship grants
- The taxpayer's taxable income is less than $100,000
- The only exclusion taken is the exclusion for scholarship and fellowship grants, and the only adjustment taken is the student loan interest deduction
- The taxpayer does not claim any tax credits
- The only itemized deduction taken is for state and local income taxes
- The only taxes the taxpayer owes are:
- The tax from the Tax Table in the instructions for Form 1040NR-EZ or
- Unreported social security and Medicare tax from Forms 4137 or 8919
Instructions for Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
Last Updated: 4/23/2018