Nolly.com is listed by the IRS as a Certifying Acceptance Agent in Canada.See the listing
  1. Home
  2. Services
  3. Tax returns
Form 1040-NR

Non-resident alien tax filing: your U.S. return, from abroad

We prepare your Form 1040-NR from your U.S. income documents and treaty position, and you review it before filing.

From US$199 · one-time fee, confirmed before we start

If you earned money in the U.S. or sold U.S. property while living abroad, you may need to file Form 1040-NR. We prepare it from your income documents and treaty position, and you review it before it is filed.

Do I need to file?

Do you need to file? Choose your situation.

Your next step appears on the right. It is a starting point, and an agent can confirm it. Nothing you choose 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.

Tax and dates

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.

Income from a U.S. job or businessSame rates as residents

You can subtract deductions, so you pay tax on what is left.

Other U.S. income, like dividends or royalties30%

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.

Treaty benefits

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.

Form 8833Treaty-based return position disclosure, attached to your Form 1040-NR when required.
How it works

How to file a non-resident tax return in 3 steps

  1. Step 1 · You

    Tell us about your U.S. income

    A short call or form: what you earned, where it came from and what was withheld. Then share your documents.

  2. Step 2 · Nolly.com

    We prepare, you review

    We prepare Form 1040-NR and any treaty disclosure, then walk you through it before anything is filed.

  3. Step 3 · Nolly.com and the IRS

    We file it

    We file electronically where eligible, and by mail when not. Refund timing is set by the IRS.

Tax return requirements

Here's what you'll need.

You don't need to know which forms apply. We work out the list with you and prepare the return, the schedules and any treaty disclosure.

  • Your U.S. income documentsFor example Form W-2, Form 1042-S or Form 1099, or the closing papers for a property sale.
  • A U.S. taxpayer numberAn SSN or an ITIN. If you have neither, we can apply for an ITIN with your return. See ITIN pricing.
  • Your passport and the dates you were in the U.S.We use them to confirm whether you are a non-resident for tax purposes.
  • Your country of tax residenceOnly if you want to claim a tax treaty rate. We check whether a treaty applies to your income.
Tax return pricing

Clear fees. Know what's included.

Fees are in U.S. dollars and confirmed before we start. They are Nolly.com's service fees, not tax owed to the IRS.

Non-resident return

Form 1040-NR for your U.S. income.

fromUS$199one-time fee
Start your tax return
Price set by complexity and confirmed before we start.

Includes:

  • Form 1040-NR prepared from your documents
  • Treaty position reviewed
  • Review with you before filing
  • Filed with the IRS
  • Help by email and phone

FIRPTA refund

Claim back tax withheld when you sold U.S. property.

fromUS$499one-time fee
Request a FIRPTA review
Price set by complexity and confirmed before we start.

Includes:

  • Closing statement and Form 8288-A reviewed
  • Form 1040-NR prepared to claim the refund
  • Filed with the IRS
  • Status updates
  • ITIN application included, if you need one

Non-resident tax return questions, answered

The IRS says a non-resident files Form 1040-NR if they were engaged in a U.S. trade or business, or had U.S. income on which the tax was not fully withheld. You also file to claim a refund of tax that was overwithheld or overpaid, or to claim deductions or credits. We look at your documents with you.

Withholding does not always settle your tax. Whether you must file depends on your income. A return is also how you claim back tax that was overwithheld.

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. Our ITIN plans do not include preparing the 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.

Get help with your U.S. tax return.

Your next step: tell us what you earned. We take it from there.