1040-NR or 1040 from Canada?
Living in Canada does not decide the form. Your U.S. status does.
| Your situation | Form |
|---|---|
| Canadian resident, not a U.S. citizen or green card holder, and under the day-count tests | Form 1040-NR.Pub. 519 |
| U.S. citizen living in Canada | Form 1040 on worldwide income.IRS |
| Green card holder living in Canada | Form 1040 on worldwide income, in most cases.IRSPub. 519 |
| Canadian who passes the substantial presence test (31 days this year, 183 weighted over three) | Form 1040, unless a closer-connection or treaty exception applies.Pub. 519 |
Citizens and green card holders are not who we serve here: they can use an SSN. If you are unsure which you are, read 1040 or 1040-NR. Snowbirds can use the day counter on our ITIN for Canadians page.
Why a Canadian files a U.S. return
The usual reasons are U.S. rental income, a sale of U.S. property, a refund of U.S. tax withheld (for example on casino winnings or investments), or U.S. business income. A non-resident must file if engaged in a U.S. trade or business, or if U.S. income was not fully taxed through withholding. You should file if you can get a refund.IRS
The non-resident return taxes effectively connected income at graduated rates and other U.S. income at 30% unless the Canada treaty gives a lower rate.IRS Canada is on the IRS treaty list.IRS Read our Form 1040-NR guide.
How to file Form 1040-NR from Canada
- 1
Get a taxpayer ID
If you are not eligible for an SSN, apply for an ITIN on Form W-7. Put your SIN on line 6b and attach the return.IRS
Form W-7 - 2
Prepare Form 1040-NR
Report effectively connected income, other U.S. income on Schedule NEC, and treaty-exempt income on line 1k and Schedule OI.IRS
Form 1040-NR - 3
File on time
April 15 if you had wages with U.S. withholding, June 15 if you did not, for a calendar-year return.IRS
Due date - 4
Claim credit at home
If your Canadian return includes income taxed abroad, you may claim the federal foreign tax credit on Form T2209, up to a limit.CRA
CRA
Nolly.com prepares the non-resident return from US$199, quoted before you pay. See our tax return service. Nolly.com charges US$199 for a Standard ITIN application and US$265 for Priority, one time. Most applicants also need a U.S. tax return: from $199, quoted before you pay. Money back if the IRS rejects your ITIN application. Terms apply.
Your questions answered
Yes. A Canadian resident with U.S. income files Form 1040-NR. You can e-file it or mail it.IRS
If you are not eligible for an SSN and have to file, yes. You apply on Form W-7 and attach the return.IRS
April 15 for a calendar-year return if you had wages with U.S. withholding, otherwise June 15.IRS
A Nolly.com 1040-NR tax return starts from US$199, quoted before you pay.
More questions? See the full Nolly.com FAQ.
How we checked this
Every IRS fact on this page comes from IRS.gov or the other official pages listed below and was checked on October 2, 2026. Nolly.com's own prices are the only exception. Nolly.com is a private company and is not part of the IRS.
Nolly Services Inc, d/b/a Nolly.com, appears on the IRS page Acceptance agents – Canada. Nolly.com is a private company and isn't part of the IRS.
- Instructions for Form W-7 (Rev. 12-2024)https://www.irs.gov/instructions/iw7
- Individual Taxpayer Identification Number (ITIN)https://www.irs.gov/individuals/individual-taxpayer-identification-number
- Publication 519, U.S. Tax Guide for Alienshttps://www.irs.gov/publications/p519
- Canada Revenue Agency: Federal foreign tax credit (line 40500)https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-40500-federal-foreign-tax-credit.html
- Instructions for Form 1040-NR (2025)https://www.irs.gov/instructions/i1040nr
- United States income tax treaties - A to Zhttps://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z
- U.S. citizens and resident aliens abroadhttps://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad
Checked against IRS.gov on October 2, 2026. General information, not tax advice.
