Do you need to file? Pick what sounds like you.
Choose the line that fits best. The answer on the right is a starting point, and an agent can confirm it. Nothing you pick is saved or sent.
A "non-resident" here means someone who is not a U.S. citizen or green card holder and has not spent enough time in the U.S. to count as a resident. We check this first.
You may need to file even if tax was already withheld
The IRS says a non-resident files Form 1040-NR in these cases:
- You ran a U.S. business or worked in the U.S.Even if the business made no income.
- You had U.S. income and the tax on it was not fully withheldRent, dividends and similar income often falls here.
- You want money back, or want to claim deductions or creditsOnly a return can do this.
How much tax, and when it's due
Two simple things decide most of it: what kind of income you had, and whether you had wages with tax withheld.
How is my income taxed?
The IRS treats two kinds of U.S. income differently.
You can subtract deductions, so you pay tax on what is left.
A flat rate, or a lower treaty rate if your country has one and you qualify. No deductions.
When is it due?
For a return on a calendar year, the date depends on your wages.
Details for the curiousThe official names for the two kinds of income, and how the IRS decides who is a non-resident.
You will see two technical terms on IRS forms. Pick one to see what it means.
The two income types, by their official names
Are you a non-resident?
The IRS uses two tests, the green card test and the substantial presence test. If you meet neither, you are a nonresident alien for tax purposes. We check this for you.
Extensions may be available for the due dates above.
Your country may have a tax treaty with the U.S.
A treaty can lower the rate on certain kinds of U.S. income. When a return takes a treaty-based position, the IRS asks for it to be disclosed on Form 8833. We check whether your country's treaty applies to your income and prepare the disclosure when it is needed.
Your return and everything that goes with it
You do not need to know which forms apply. We work out the list with you and prepare all of it.
- Form 1040-NRThe U.S. Nonresident Alien Income Tax Return.
- Schedule OIOther Information, included with your Form 1040-NR.
- Schedule NECFor U.S. income that is not effectively connected.
- Form 8833When you claim a treaty benefit.
- Form 8843For exempt individuals.
- An ITIN application, if you need oneFiled with your return. About ITINs
Four steps, mostly done by us
You send documents and answer questions. We do the forms.
Tell us about your U.S. income
A short call or form: what you earned, where it came from and what was withheld.
Share your documents
Income statements, closing papers or other records that show what was paid and withheld.
We prepare and you review
We prepare the return and any treaty disclosure, then walk you through it before anything is filed.
Form 1040-NRWe file it
We file electronically where eligible, and by mail when not. Refund timing is set by the IRS.
A flat fee, confirmed first
- Form 1040-NR and its schedules
- Treaty disclosure when needed
- Price set by complexity
- Withholding reviewed
- Return and refund claim prepared
- Priced by complexity
- Filed together with your return
- Identity verified on a video call with a Certifying Acceptance Agent
- Money back if rejected, terms apply
Tax return questions
Withholding does not always settle your tax. The IRS says you also file to claim a refund of tax that was overwithheld or overpaid, or to claim deductions or credits. Whether you must file depends on your income, so we look at the documents with you.
Form 1040-NR is the return for nonresident aliens. You are a nonresident for tax purposes if you meet neither the green card test nor the substantial presence test. We check which one applies.
You need a U.S. taxpayer number. If you have no Social Security number, you need an ITIN. We can apply for one together with your first return.
Not automatically. A treaty can lower the rate on certain income, and the IRS asks for treaty-based return positions to be disclosed on Form 8833. We check whether your country's treaty applies and prepare the disclosure when needed.
April 15 if you were an employee with wages subject to U.S. income tax withholding. June 15 if you had no wages subject to withholding. Extensions may be available.
Once the return is filed, timing is up to the IRS, and non-resident returns can take longer than ordinary ones. We cannot promise a date.