Foreign National Tax Returns

Nonresident Alien Income Tax return

Many foreign nationals need to file U.S. tax returns. We are here to help you navigate the complex U.S. tax regulations.

Step 1. Who Must File

  • A nonresident individual connected with business in the United States during the year e.g. rental property, partnerships in US and receiving K-1.
  • A nonresident alien individual who receives interest, dividend and other passive income;
  • A representative or agent responsible for filing the return of an individual described in (1) or (2),
  • A fiduciary for a nonresident alien estate or trust.

Claiming a Refund or Benefit

You must also file an income tax return if you want to:

  • Claim a refund of over-withheld or overpaid tax, or
  • Claim the benefit of any deductions or credits. For example, if you have no U.S. business activities but have income from real property that you choose to treat as effectively connected income, you must timely file a true and accurate return to take any allowable deductions against that income.

Step 2: Which Income to Report

A nonresident alien’s income that is subject to U.S. income tax must generally be divided into two categories:

  • Income that is effectively connected with a trade or business in the United States
  • U.S. source income that is fixed, determinable, annual or periodic.

Step 3. Which Form to File

Nonresident aliens who are required to file an income tax return must use form 1040-NR U.S. Nonresident Alien Income Tax Return.

Step 4. When and Where To File

  • If you are an employee and you receive wages subject to U.S. income tax withholding, or you have an office or place of business in the United States, you must generally file by April 14 after your tax year end.
  • If you are not an employee or self-employed person who receives wages or non-employee compensation subject to U.S. income tax withholding, or if you do not have an office or place of business in the United States, you must file by June 15 after your tax year end.