Choose the correct return year and residence status, then reconcile income, withholding and supporting schedules.
From US$199 · one-time fee, confirmed before we start
Form 1040-NR is the federal individual return used for many nonresident filing obligations. Start by establishing tax residence and which income belongs on the return. Electronic preparation or submission does not change those rules, and a first-time ITIN application normally follows the W-7 package route.IRSIRS
Nolly.com is based in Toronto and works with people worldwide, including people living in the U.S. without an SSN.
Start with your income statements and residence history. Nonresident tax returns start at US$199; any ITIN application is priced separately.
Form 1040-NR for your U.S. income.
Includes:
Your mailing address does not decide whether Form 1040-NR is correct. Review the green-card and substantial-presence rules, the dates you were in the United States and any applicable exceptions or treaty residence position.Pub. 519 Keep a calendar with arrival and departure dates, visa status and explanations for days that may be excluded.
For a person who has filed before, compare the current year with the prior return. A change in immigration status, presence days or residence can change the analysis. Do not copy last year's form solely because the software still has your old profile. If the year includes both resident and nonresident periods, raise the dual-status question before treating it as an ordinary full-year nonresident return.IRS
Use the instructions for the tax year being filed. As checked on October 3, 2026, the linked IRS page is the 2025 instructions. The current filing date and the tax year on the income forms are different pieces of information. Keep older income statements in a separate folder when preparing more than one year.
List each payment or transaction with the payer, gross amount, date, income type and withholding. Typical records include W-2 wages, Form 1042-S payments, rental records and a property-sale closing statement. Describe what the payment represents; a bank deposit alone does not identify the income category or where it is sourced.
The 1040-NR instructions distinguish income effectively connected with a U.S. trade or business from certain other U.S.-source income. Schedule NEC addresses income not effectively connected with a U.S. trade or business under its rules.IRS Do not put every payment in the same category because all payers are American. The place services were performed and the nature of the payment can matter.
For rental activity or a sale, keep the detailed computation behind the final number: receipts, expenses, acquisition documents, adjustments and prior depreciation where relevant. Discuss the treatment with the preparer before reducing the records to one spreadsheet total. A withholding form reports a payment or credit; it is not the complete calculation of your final tax.
Country of citizenship alone is not a treaty analysis. Identify treaty residence, the income article, eligibility conditions and the payment being addressed.Pub. 519 Keep the payer's withholding documentation and the evidence supporting the claimed treatment. A lower withholding amount during the year does not automatically resolve all questions on the annual return.
Schedule OI asks for information specific to nonresident filers, including treaty-related details where applicable. Some treaty positions require Form 8833, subject to exceptions.IRS Review the disclosure question alongside the tax computation. Do not leave it until the return is ready to transmit.
Deductions also have nonresident limitations. Most nonresident filers cannot claim the ordinary standard deduction; the instructions describe a specific qualifying exception for certain Indian students and business apprentices.IRS That exception should not be copied into another country's return. Tell the preparer about your study or training status and treaty country rather than assuming the software's default deduction fits.
Match the tax withheld on each statement to the corresponding return credit. For a property sale, keep the FIRPTA documents with the closing evidence and the final gain calculation. Confirm which seller each form identifies, particularly where several people owned the property. One owner's withholding record should not silently become another owner's credit.
The return compares calculated liability with withholding and other payments. A refund is the result of that comparison, not a guaranteed consequence of being a nonresident.IRS Investigate discrepancies before filing: a name or tax-number mismatch, a missing statement, or a payer's corrected form can change the numbers or the processing evidence.
Check the due-date rules for your facts. The instructions distinguish filers with wages subject to U.S. withholding from certain other nonresident filers, and they explain extensions.IRS An extension of filing time does not generally extend payment time. Review the deadline and any expected unpaid balance together rather than assuming overseas residence means every obligation is postponed.
Electronic filing can be available for Form 1040-NR through a suitable provider, but check the provider's support for your year, schedules and identification circumstances.IRS Online preparation alone does not prove that transmission occurred. Keep the submitted copy and the acceptance or rejection response, and address a rejection before treating the return as filed.
If you need an ITIN for the first time, the usual W-7 route attaches the federal return to the application. The IRS assigns the number and forwards that return for processing.IRS Coordinate this route with the return preparer. Independently transmitting another copy can complicate follow-up.
Keep a final filing folder with the return, calculation notes, schedules, withholding evidence and submission confirmation. Record questions that remain relevant next year, such as a treaty position or rental treatment. This makes a later IRS question easier to answer and prevents each annual review from starting with an unexplained total.
Prepare the residence calendar and select the correct tax-year instructions.
StatusCollect payment records and explain the underlying work or transaction.
IncomeMatch withholding forms and complete required disclosures.
ReconcileChoose the permitted submission route and keep the final records.
FileNo. Apply the tax-residence rules, including presence and any relevant exceptions or treaty position.Pub. 519
No. Income type, source and connection to a U.S. trade or business affect reporting.IRS
No. Most cannot; the instructions describe a limited qualifying Indian student or business-apprentice exception.IRS
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Every IRS fact on this page comes from IRS.gov or the other official pages listed below and was checked on October 3, 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.
Checked against IRS.gov on October 3, 2026. General information, not tax advice.
Start with the documents and the federal tax purpose.
