U.S. source income

  • Who Needs to File Form 1040-NR?

    Understanding Form 1040-NR Nonresident aliens use Form 1040-NR to report specific types of U.S. income. While U.S. citizens and resident aliens generally file Form 1040, nonresident aliens have different requirements. Your income, U.S. activities, visa status, and tax withholdings determine whether you need to file this form. According to the IRS, you must file Form…