Where Should It Be Filed?įile the return with the IRS Service Center in Philadelphia, PA, 19255, U.S.A. should file the return or an extension by April 15th (or 4.5 months) following the tax year.įoreign persons with income other than wages subject to withholding are not required to file until June 15th - or 6.5 months following the tax year.Īn extension may be requested on Form 4868. Nonresident alien employees who received wages in the U.S. For former citizens or residents, foreign-sourced income may also have to be disclosed. The form requires the disclosure of all U.S.-sourced income for the year. and to determine if exceptions are available for having to file the form. It is necessary to read the instructions to compute the number of days in the U.S. Only 1/3 of the days in the previous year are counted and only 1/6 of the days in the second preceding year are counted. for more than 31 days in the current year and more than 183 days during the current and two preceding years. Generally, that would include a foreign resident in the U.S. for the tax year and who have U.S.-sourced income may need to file this form. citizens or green card holders but who have a " substantial presence" in the U.S. The IRS has rendered this form obsolete, and all nonresidents should now use Form 1040-NR. Prior to Tax Year 2020, nonresidents with no dependents used Form 1040-NR-EZ to file a tax return. What Is The Difference Between 1040-NR and 1040-NR-EZ? Nonresidents also do not have a minimum income threshold for filing. Unlike residents, who are taxed on their worldwide income, nonresidents only report their U.S.-sourced income. Nonresidents who meet the substantial presence test should use Form 1040-NR tax return. Form 1040-NR is used by nonresident taxpayers to file an annual income tax return.
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