Coming to the U.S. from a foreign country presents both thrills and challenges to every nonresident. One of the more common difficulties nonresidents face is filing their tax return.
In this blog post, we’ll discuss the difference between Forms 1040 and 1040NR. So, without further ado, let’s examine how to find out which form applies to you!
What is Form 1040NR?
Form 1040NR (U.S. Nonresident Alien Income Tax Return) is the income tax return form that nonresident aliens in the U.S. (foreign individuals who are not U.S. citizens) have to file if they had any income from U.S. sources throughout the year.
Form 1040
Form 1040 (U.S. Individual Income Tax Return) is the tax return form used by American citizens and resident aliens (including Green Card holders and those who meet the Substantial Presence Test) to report and pay tax on their worldwide income.
It allows taxpayers to claim the standard deduction and a wide range of tax credits, such as the Child Tax Credit and Education Credits.
Form 1040 and 1040-SR
Form 1040 is the standard U.S. Individual Income Tax Return used by most taxpayers to report worldwide income and claim deductions and credits. Form 1040-SR is an easier-to-read version of Form 1040, created specifically for taxpayers aged 65 and older. It uses larger print, has no shading (making it more legible), and includes a standard deduction chart on the form itself for seniors.
Form 1040 vs 1040NR – what is the difference?
Both forms serve a similar purpose – U.S. income tax return, but they apply to different types of taxpayers.
Resident vs Nonresident alien
Essentially, each resident should file a Form 1040 and a nonresident should file with a Form 1040NR.
Taxation on worldwide income vs U.S.-sourced income only
Unlike Form 1040, form 1040-NR only reports U.S.-source income such as wages, rental income, dividends, or other business income.
Claiming the standard deduction and other tax credits
Nonresidents generally cannot claim the standard deduction (with limited exceptions under tax treaties, such as for Indian students) and have access to only a few tax credits.
Tax rates
Income that is effectively connected with a U.S. trade or business is taxed at the same graduated rates as residents, while certain passive income—like dividends or royalties—is typically taxed at a flat 30%, unless reduced by a tax treaty.
In short, Form 1040-NR ensures that nonresidents pay the correct tax on their U.S. income while following different rules than residents filing Form 1040.
1040 vs 1040NR vs 1040-X
Form 1040-X (Amended U.S. Individual Income Tax Return), used to fix mistakes on a previously filed Form 1040 or 1040-NR, such as:
- changing filing status
- correcting income
- claiming missed deductions/credits)
- claiming tax benefits that were originally missed.
Determining your residency status for tax purposes
This is always a key part of figuring out which forms you need to file for your U.S. tax return, and how much tax you will pay.
One of the more common mistakes nonresidents make is filing their taxes as a resident (i.e. filing form 1040). If a nonresident files as a resident they can claim benefits and receive refunds that they’re not entitled to.
There are three types of residency for tax purposes:
- resident for tax purposes
- nonresident for tax purposes, and
- dual resident.
Check this resource for more information.
You can also determine your tax residency status for free using Sprintax – simply create an account to get started.
Filing a U.S. Nonresident alien tax return
As a nonresident if you are filing a tax return for the 2025 tax year you should use form 1040-NR to file your tax return.
Sprintax can help guide you through the tricky tax filing process.
When do I need to file my 1040-NR?
The deadline for filing a 1040-NR is 15 April.
So, if you are filing taxes for 2025, you’ll need to file by 15 April 2026.
Remember, by not filing your U.S. tax return as a nonresident, you leave yourself open to fines and penalties from the IRS, as well as future visa issues.
Can 1040NR be filed electronically?
The IRS allows e-filing of 1040NR forms.
Alternatively, you can mail the 1040NR to the address listed on the form.
Filing 1040-NR with Sprintax
If you need some help with your taxes, you can easily prepare and e-file your nonresident tax return online with Sprintax’ 1040NR software.
Firstly, we’ll determine your tax residency status and then identify which forms you need to complete based on your own personal circumstances.
Plus, if you have any questions, our Vita Qualified Live Chat team is on hand to help 24/7!
Find out if you are eligible to e-file your taxes here.
Sprintax is the only tax preparation software for nonresident aliens in the U.S. and the nonresident tax partner of Turbotax!
We are currently the only nonresident tax prep solution offering e-filing services.
In case you’re not eligible for e-filing, you can still prepare your form, download and sign it, and mail it to the nearest IRS processing center in the state you were in during your stay.
File your U.S. tax documents the easy way today! Create an account to get started with your online tax return preparation.
What if I filed 1040 instead of 1040NR?
Filing the wrong form can lead to complications when applying for a future U.S. visa or for a Green Card.
There may also be a fine or penalty for filing a 1040 instead of a 1040NR.
If you file the wrong form, you should amend your tax return so it does not lead to problems with the IRS later in the year.
I am a dual-status alien! Which tax form should I file?
1. Nonresident aliens at the beginning of the tax year and resident aliens at the end of the tax year
Nonresident aliens at the beginning of the tax year and resident aliens at the end of the tax year should file Form 1040 labeled “Dual-Status Return” with Form 1040NR attached as a schedule and labeled “Dual-Status Statement.”
2. Resident aliens at the beginning of the tax year and nonresident aliens at the end of the tax year
Taxpayers who were resident aliens at the beginning of the tax year and nonresident aliens at the end of the tax year should instead file Form 1040NR labeled “Dual-Status Return” with Form 1040 attached as a schedule and labeled “Dual-Status Statement.”
I didn’t receive any income. Which form applies to me?
If you did not receive any U.S.-sourced income during your stay in the States, you should file a Form 8843. This only applies to you if your are:
- On a F, J, M or Q visas
- Other non-residents that exclude days of presence for Substantial Presence Test
This should not be completed by any individuals that are on a working or immigrant visas like for example, H1B, H2B, L, DACA.
Form 8843 is not an income tax return. Instead, it is a statement you file for the U.S. Government if you are a certain type of nonresident alien for tax purposes.
However, if you earned income in the U.S. you must file a tax return – Form 1040NR – as well as Form 8843.
You can find out more about Form 8843 here.
1040NR vs 1040 when married
When both spouses are nonresidents
If you are married, your filing options depend heavily on the tax residency of both you and your spouse. In cases where both spouses are nonresidents, you cannot file a joint return. Each spouse must file their own Form 1040NR using the “Married Filing Separately” status.
When one spouse is a U.S. citizen or resident
However, if one spouse is a U.S. citizen or resident and the other is a nonresident, you have a choice.
You can either file separately, with the resident filing Form 1040 and the nonresident filing Form 1040NR, or you can elect to treat the nonresident spouse as a resident for tax purposes. This allows you to file a joint Form 1040, which often results in a lower tax rate and a higher standard deduction, but it requires reporting worldwide income for both spouses.
1040 vs 1040NR on H1B visa
For those on an H1B visa, the choice between Form 1040 and 1040NR typically comes down to how long you have been in the country. Most H1B holders become resident aliens once they meet the Substantial Presence Test. Once this test is met, you are generally taxed as a resident and must file Form 1040 to report your worldwide income.
If it is your first year in the U.S. on an H1B and you arrived mid-year, you are considered a dual-status alien. This means you are a nonresident for the part of the year you were not present in the U.S. and a resident for the remainder of the year. In this case, you file Form 1040 as your primary return but must attach a statement (such as Form 1040-NR) showing your U.S. source income for the nonresident portion of the year.
Form 1040NR-EZ
Form 1040NR-EZ was a simplified version of Form 1040NR (U.S. Nonresident Alien Income Tax Return) that was used before 2020 tax year.
It was designed for certain nonresident aliens who had simpler tax situations, so they didn’t have to complete the full, more complex 1040NR form.
Important Update: Starting tax year 2020, the IRS discontinued Form 1040NR-EZ. Now, all nonresident aliens must use Form 1040NR, even if their situation is simple.
1040NR vs 1040NR-EZ – what was the difference
Form 1040NR-EZ was used if your only income from U.S. sources was salaries, tips, wages, refunds of state and local income taxes, or fellowship grants and scholarship.
Most international students filing for years before 2020 would file Form 1040NR-EZ. This is because it meets the criteria of most nonresident individual’s circumstances.
Form 1040NR-EZ was filed instead of Form 1040NR only if you were filing for years prior to 2020 and then if any of the below applied:
- Taxable income is less than $100,000
- Your only U.S. source income was from wages, salaries, tips, refunds of state and local income taxes, scholarship or fellowship grants, and non-taxable interest or dividends. Note: If you had taxable interest or dividend income, you must use Form 1040NR.
- The only taxes you owe are: The tax from the Tax Table, or Unreported social security and Medicare tax from Form 4137 or 8919
- You do not claim any tax credits
- The only itemized deduction you can claim is for state and local income taxes. Note: Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes
- The only exclusion you can claim is the exclusion for scholarship and fellowship grants, and the only adjustment to income you can take is the student loan interest deduction
- You do not claim a child or child care expenses tax credits
- You cannot claim any deduction other than the student loan interest deduction and the itemized deduction for state and local income taxes (or, if a resident of India who was a student or business apprentice, the standard deduction)
- You do not claim any dependents
- You cannot be claimed as a dependent on another person’s U.S. tax return (such as your parent’s return)
- If you expatriated or terminated your US residency, or you are subject to the expatriation tax, you must use Form 1040NR if you are required to file that form
