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Learn more in our Privacy Notice. Form NR is the primary form used by nonresident aliens for filing a U. A taxpayer is considered a U. John is a nonresident alien individual. The only U. The dividend income was reported to him on Form s S. John is eligible to use the simplified procedure. If you meet all of the conditions listed earlier for the Simplified Method for the tax year, complete Form NR as follows. Enter your name, identifying number defined in Identifying Number , later , and all address information requested at the top of page 1.
If your income is not exempt from tax by treaty, leave the rest of page 1 blank. If your income is exempt from tax by treaty, enter the exempt income on line 1c and leave the rest of page 1 blank. Enter on line 23a the tax on income not effectively connected with a U.
Enter your total income tax liability on line Line 25b. Enter the total amount of U. Line 25g. Line Add lines 25d, 25e, 25f, 25g, 26, and This is the total tax you have paid. Lines 34 and 35a. Enter the difference between line 24 and line This is your total refund. You can have the refund deposited into more than one account. See Lines 35a through 35e—Amount refunded to you , later, for more details. Line 35e. You may be able to have your refund check mailed to an address that is not shown on page 1.
See Line 35e , later, for more details. You must sign and date your tax return. See Sign Your Return , later. Enter the amounts of gross income you received from dividends, dividend equivalents, interest, royalties, pensions, annuities, and other income.
If any income you received was subject to backup withholding or withholding at source, you must include all gross income of that type that you received. The amount of each type of income should be shown in the column under the appropriate U.
If you are entitled to a reduced rate of, or exemption from, withholding on the income pursuant to a tax treaty, the appropriate rate of U. Mary is a nonresident alien individual. All payments were reported to Mary on Form s S. There were no other withholding discrepancies.
Mary must report all four dividend payments. She is not required to report any of the interest payments. Payments of gross proceeds from the sale of securities or regulated futures contracts are generally exempt from U. If you received such payments and they were subjected to backup withholding, specify the type of payment on line 12 and show the amount in column d. Lines 13 through Complete these lines as instructed on the form. You must answer all questions.
For item L, identify the country, tax treaty article s under which you are applying for a refund of tax, the number of months in prior years that you claimed the treaty benefit, and the amount of exempt income in the current year. Also attach Form if required. If you are claiming a reduced rate of, or exemption from, tax based on a tax treaty, you must generally be a resident for income tax purposes of the particular treaty country within the meaning of the treaty and you cannot have a permanent establishment or fixed base in the United States.
You can download the complete text of most U. Go to IRS. Technical explanations for many of those treaties are also available at that site. If you are claiming an exemption from tax under chapter 4, you must qualify for a reduced rate of, or exemption from, tax for chapter 3 purposes unless the payment is not an amount subject to chapter 3 withholding. See Regulations section 1.
You must attach acceptable proof of the withholding for which you are claiming a refund. If you are claiming a refund of backup withholding tax based on your status as a nonresident alien, you must attach a copy of the Form that shows the income and the amount of backup withholding.
If you are claiming a refund of U. Attach the forms to the left margin of page 1. Interest payments on foreign bearer obligations issued on or after March 19, , are not eligible for the portfolio interest exception to withholding. For more information, see Interest in Pub. If you are claiming an exemption from withholding on a distribution from a U. If you are claiming an exemption from withholding on a distribution from a mutual fund or real estate investment trust REIT with respect to its stock because the distribution was designated as long-term capital gain or a nondividend distribution, you must attach a statement that identifies the mutual fund or REIT and provides the basis for the claim.
Special rules for former U. If you renounced your U. See Special Rules for Former U. Citizens and Former U. Long-Term Residents Expatriates , later. You must pay self-employment tax on your self-employment income if an international social security agreement in effect between your country of tax residence and the United States provides that you are covered under the U.
Enter the tax on Schedule 2 Form , line 4. See Line 4 under Instructions for Schedule 2 , later, for additional information. Enter the deductible part of your self-employment tax on Schedule 1 Form , line Attach Schedule SE Form If you are a foreign student or exchange visitor on an F-1, J-1, M-1, or Q visa, and social security or Medicare taxes were withheld on your wages in error, you may want to file Form , Claim for Refund and Request for Abatement, to request a refund of these taxes.
For more information, see Students and Exchange Visitors in chapter 8 of Pub. Tax Guide for Aliens. Special reporting requirements for Form apply to dual resident taxpayers holding specified foreign financial assets and taxed for all or a portion of the year as nonresident aliens under Regulations section For more information, see the Instructions for Form , in particular, Special rule for dual resident taxpayers under Who Must File.
If you need more information, our free publications may help you. These free publications and the forms and schedules you will need are available from the IRS. You can download them at IRS. If you are not a citizen of the United States, specific rules apply to determine if you are a resident alien or a nonresident alien for tax purposes.
Generally, you are considered a resident alien if you meet either the green card test or the substantial presence test for Even if you do not meet either of these tests, you may be able to choose to be treated as a U. See First-Year Choice in chapter 1 of Pub.
Generally, you are considered a nonresident alien for the year if you are not a U. However, see Dual-Resident Taxpayer , later, if you are a resident of the United States under these tests but are eligible to claim benefits as a resident of a foreign country under a U.
For more details on resident and nonresident status, the tests for residence, and the exceptions to them, see chapter 1 of Pub. You are a resident for tax purposes if you were a lawful permanent resident immigrant of the United States at any time during Also see Dual-Status Taxpayers , later. In most cases, you are a lawful permanent resident if the USCIS or its predecessor organization, INS has issued you an alien registration card, also known as a green card.
You continue to have resident status under this test unless the status is taken away from you or is administratively or judicially determined to have been abandoned. An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U.
Your resident status is considered to have been taken away from you if the U. Government issues you a final administrative or judicial order of exclusion or deportation. When your resident alien status is considered to have been administratively or judicially determined to be abandoned depends on who initiates the determination. When filing by mail, you must send your filing by certified mail, return receipt requested or the foreign equivalent , and keep a copy and proof that it was mailed and received.
Until you have proof your letter was received, you remain a resident for tax purposes even if the USCIS would not recognize the validity of your green card because it is more than 10 years old or because you have been absent from the United States for a period of time.
For more details, including special rules that apply if you give up your green card after holding it in at least 8 of the prior 15 years, see Green Card Test in chapter 1 of Pub. You are considered a U. You meet this test if you were physically present in the United States for at least:.
Generally, you are treated as present in the United States on any day that you are physically present in the country at any time during the day. However, there are exceptions to this rule. In general, do not count the following as days of presence in the United States for the substantial presence test.
Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. Days you were temporarily in the United States as a regular crew member of a foreign vessel engaged in transportation between the United States and a foreign country or a possession of the United States unless you otherwise engaged in trade or business on such day.
Days you intend, but are unable, to leave the United States because of a medical condition that arose while you were in the United States. However, this exception does not apply to an immediate family member who is present in the United States under a NATO visa. A dependent family member must count every day of presence for purposes of the substantial presence test. You may need to file Form to exclude days of presence in the United States if you meet 4 or 6 above.
For purposes of the substantial presence test, an exempt individual is anyone in one of the following categories. An individual temporarily present in the United States as a foreign government-related individual under an "A" or "G" visa, other than individuals holding "A-3" or "G-5" class visas.
A teacher or trainee who is temporarily present under a "J" or "Q" visa, who substantially complies with the requirements of the visa. A student who is temporarily present under an "F," "J," "M," or "Q" visa, who substantially complies with the requirements of the visa. A professional athlete who is temporarily in the United States to compete in a charitable sports event. Alien individuals with "Q" visas are treated as students, teachers, or trainees and, as such, are exempt individuals for purposes of the substantial presence test if they otherwise qualify.
See chapter 1 of Pub. You cannot be an exempt individual indefinitely. Generally, you will not be an exempt individual as a teacher or trainee in if you were exempt as a teacher, trainee, or student for any part of 2 of the preceding 6 years.
You will not be an exempt individual as a student in if you were exempt as a teacher, trainee, or student for any part of more than 5 calendar years.
However, there are exceptions to these limits. See Substantial Presence Test in chapter 1 of Pub. Even though you would otherwise meet the substantial presence test, you can be treated as a nonresident alien if you:. Establish that during you had a closer connection to one foreign country in which you had a tax home than to the United States unless you had a closer connection to two foreign countries. You are not eligible for the closer connection exception if you have an application pending for adjustment of status to that of a lawful permanent resident or if you have applied, or have taken steps to apply, for lawful permanent residence.
You must file a fully completed Form with the IRS to claim the closer connection exception. See Form in chapter 1 of Pub. Each spouse must file a separate Form to claim the closer connection exception. You are a dual-resident taxpayer if you are a resident of both the United States and a foreign country under each country's tax laws.
A dual-resident taxpayer may also be eligible for U. See Rev. If you were an employee and received wages subject to U. A return for the calendar year is due by April 15, If you file after this date, you may have to pay interest and penalties. See Interest and Penalties , later.
If you did not receive wages as an employee subject to U. A return for the calendar year is due by June 15, If you file for a nonresident alien estate or trust that has an office in the United States, file the return by the 15th day of the 4th month after the tax year ends. If you file for a nonresident alien estate or trust that does not have an office in the United States, file the return by the 15th day of the 6th month after the tax year ends.
If the due date for filing falls on a Saturday, Sunday, or legal holiday, file by the next business day. If you were serving in, or in support of, the U. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. If you e-file your return, there is no need to mail it. However, if you choose to mail it instead, filing instructions and addresses are at the end of these instructions.
Where To File next provides the current address for mailing your return. Use these addresses for Forms NR filed in The address for returns filed after may be different. See IRS. See the e-file page, earlier, or IRS. However, if you choose to mail it, filing instructions and addresses are below. Do not use the mailing addresses in those instructions. Use the mailing addresses in Where To File , earlier. If you make the election to be treated as a resident alien, your worldwide income for the whole year must be included and will be taxed under U.
You must agree to keep the records, books, and other information needed to figure the tax. If you made the election in an earlier year, you can file a joint return or separate return for If you file a separate return, use Form or SR. You must include your worldwide income for the whole year whether you file a joint or separate return. If you make this election, you may forfeit the right to claim benefits otherwise available under a U.
For more information about the benefits that might otherwise be available, see the specific treaty. If you elect to be taxed as a resident alien discussed in Election To Be Taxed as a Resident Alien, earlier , the special instructions and restrictions discussed here do not apply. A dual-status year is one in which you change status between nonresident and resident alien. Different U. Most dual-status years are the years of arrival or departure.
Before you arrive in the United States, you are a nonresident alien. After you arrive, you may or may not be a resident, depending on the circumstances. If you become a U. You may become a nonresident alien when you leave if you meet both of the following conditions.
After leaving or after your last day of lawful permanent residency if you met the green card test, defined earlier and for the remainder of the calendar year of your departure, you have a closer connection to a foreign country than to the United States.
During the next calendar year, you are not a U. If you were a U. Enter "Dual-Status Return" across the top and attach a statement showing your income for the part of the year you were a nonresident. Do not sign the Form NR. If you are not enclosing a payment, mail your return and statement to:. If you were a nonresident on the last day of the tax year, file Form NR.
Enter "Dual-Status Return" across the top and attach a statement showing your income for the part of the year you were a U. Do not sign the Form or SR. Any statement you file with your return must show your name, address, and identifying number defined in Identifying Number , later. Former U.
To determine if you are a former U. As a dual-status taxpayer not filing a joint return, you are taxed on income from all sources for the part of the year you were a resident alien. Generally, you are taxed on income only from U. However, all income effectively connected with the conduct of a trade or business in the United States is taxable.
Income you received as a dual-status taxpayer from sources outside the United States while a resident alien is taxable even if you became a nonresident alien after receiving it and before the close of the tax year. Conversely, income you received from sources outside the United States while a nonresident alien is not taxable in most cases even if you became a resident alien after receiving it and before the close of the tax year.
Income from U. You cannot take the standard deduction even for the part of the year you were a resident alien. You cannot file a joint return unless you elect to be taxed as a resident alien see Election To Be Taxed as a Resident Alien , earlier instead of a dual-status taxpayer.
If you were married and a nonresident of the United States for all or part of the tax year and you do not make the election discussed earlier to be taxed as a resident alien, you must use the Married filing separately column in the Tax Table or Section C of the Tax Computation Worksheet in the Instructions for Forms and SR to figure your tax on income effectively connected with a U.
You cannot take the earned income credit, the credit for the elderly or disabled, or any education credit unless you elect to be taxed as a resident alien see Election To Be Taxed as a Resident Alien , earlier instead of a dual-status taxpayer. See chapter 6 of Pub. When you figure your U. All income for the period of residence and all income that is effectively connected with a trade or business in the United States for the period of nonresidence, after allowable deductions, is combined and taxed at the same rates that apply to U.
For the period of residence, allowable deductions include all deductions on Schedule A Form , including medical expenses, real property taxes, and certain interest. See the Instructions for Schedule A Form Those instructions are not the same as the Instructions for Schedule A Form NR , which appear later in these instructions. No deductions are allowed against this income. If you were a resident alien on the last day of the tax year and you are filing Form or SR, include the tax on the noneffectively connected income on Schedule 2 Form , line 8c.
Enter "NR" as the code on the space provided. Include any net investment income tax from Form for the part of the year you were a U. See Form and its instructions for more details. You are allowed a credit against your U. These include the following. Tax withheld from wages earned in the United States and taxes withheld at the source from various items of income from U. This includes U. Enter amounts from the attached statement Form NR, lines 25d through 25g in the column to the right of line 25d on Form or SR, and identify and include them in the amount on line 25d on Form or SR.
Enter the amount from the attached statement Form or SR, line 25d in the column to the right of line 25d on Form NR, and identify and include it in the amount on line 25d on Form NR. Tax paid with Form C at the time of departure from the United States. Identify the payment in the area to the left of the entry.
If either you or your spouse or both you and your spouse was a nonresident alien at any time during the tax year and you had community income during the year, treat the community income according to the applicable community property laws except as follows.
Earned income of a spouse, other than trade or business income or partnership distributive share income. The spouse whose services produced the income must report it on his or her separate return.
Trade or business income, other than partnership distributive share income. Treat this income as received by the spouse carrying on the trade or business and report it on that spouse's return. Partnership distributive share income or loss. Treat this income or loss as received by the spouse who is the partner and report it on that spouse's return.
Income derived from the separate property of one spouse that is not earned income, trade or business income, or partnership distributive share income. The spouse with the separate property must report this income on his or her separate return. Attach your completed Form to your tax return. Income effectively connected with a U.
This income is taxed at the same rates that apply to U. Report this income on page 1 of Form NR. Income exempt from U. If you use one of the many online platforms available to provide goods and services, you may be involved in what is known as the sharing or gig economy. If you receive income from a sharing or gig economy activity, it is generally taxable even if you do not receive a Form MISC, Miscellaneous Income; Form W-2, Wage and Tax Statement; or some other income statement.
To learn more about this income, go to IRS. Gain or loss on the disposition of a U. Report gains and losses on the disposition of U. Also, net gains may be subject to the alternative minimum tax.
See Line 1 under Instructions for Schedule 2 , later. You can elect to treat some items of income as effectively connected with a U. The election applies to all income from real property located in the United States and held for the production of income and to all income from any interest in such property. This includes:. Gains from the sale or exchange of such property or an interest therein, but see the Tip below;.
You do not need to make an election to treat gain from the disposition of a U. Dispositions of U. See Dispositions of U. Real Property Interests, earlier.
To make the election, attach a statement to your return for the year of the election. Include the following items in your statement. A complete list of all of your real property, or any interest in real property, located in the United States including location.
Give the legal identification of U. Once made, the section election will remain in effect until revoked with the consent of the Commissioner. A new section election may not be made until after the 5th year in which the revocation occurs. You may be required to report some income from foreign sources on your U.
For this foreign income to be treated as effectively connected with a U. For more information, including a list of the types of foreign source income that must be treated as effectively connected with a U.
The expatriation tax provisions apply to certain U. You are a former U. For more information on the expatriation tax provisions, see Expatriation Tax in chapter 4 of Pub. For , there are three important changes in these line instructions. You need the Instructions for Forms and SR. Throughout these line instructions, you will be referred to those instructions for guidance.
Exceptions are listed where applicable. The line numbering has changed. See those schedules. See also the instructions for those schedules following these line instructions. If you need or want to see federal and state tax forms, search for free online tax forms here. See tax calculators and a full list of tax forms for Taxes. Learn how choosing eFile as your tax preparation and filing service could benefit you and prepare your taxes with eFile.
Get Your Tax Refund Date. What is DocuClix? Security About eFile. Where Is My Refund? How to Check Refund Status efile. Mailing Addresses Contact eFile. Sign In Start Now. If you are not sure if you have to file a tax return at all, use this free FILEucator tool to find out. The Form is used to report your income for a given tax year. It also summarizes your taxes, your withholding from Form W-4 or other sources, your deduction method , and other important tax items.
April 18, is the deadline to file a Return. Plus, the tax app will apply for the standard deduction for seniors and the Elderly Tax Credit , if applicable. You can review your tax return before you eFile. It's due by April 18, , however it can be eFiled until October 15 , but tax penalties may apply after April 18 if you owe taxes. Nonresident U. For details, read the instructions at the end of the Form NR. Can not be e-Filed on eFile.
Complete and sign the form online before mailing to the address listed on the form. As a nonresident U.
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