A Non-Resident Tax Return (form 1040NR) is filed when income is received from US sources, but the recipient is not a US citizen, resident alien or has not met the substantial presence test. For example, the income could be from an investment account, rental property or employment. Only the US source income is reported on the form.
Even if you aren’t a US citizen or Green Card holder and you don’t meet the residency requirements, you may still need to file the 1040NR if you have income from any source in the US or have effectively connected US income, especially if there were withholding on the income.
Based on residency tests, you may need to file the 1040NR or a Dual Status return. We are here to assist you with the best filing position for the current year and also for future years.