Information
provided on this site is for general guidance
only and is often simplified. Actual IRS procedures
are complex, and taxpayers should obtain professional
assistance or use IRS sources for complete information.
Non-Resident
Aliens
A
non-resident alien must file Form 1040NR or Form
1040NR-EZ if engaged in a trade or business in
the US, or has any other US source income on which
the tax was not fully paid by the amount withheld.
While an individual is a non-resident alien, he
or she should file Form W-8BEN (it replaces older
Forms W-8 and 1001) with each of his or her mutual
funds or brokers every 3 or 4 years, so that they
will automatically withhold tax from the investment
income.
An
non-resident employee receiving wages subject
to US income tax withholding should file Form
1040NR by the 15th day of the 4th month after
the tax year ends. Otherwise, Form 1040NR is due
by the 15th day of the 6th month after the tax
year ends. Form 1040NR must be sent to the Internal
Revenue Service Center.
If
a non-resident alien has significant taxable income
from which no US income tax is withheld, she may
have to pay estimated tax, needs to file Form
1040ES (NR), US Estimated Tax for Non-resident
Alien Individuals, and must make the first payment
of estimated tax by the due date for filing the
previous year's Form 1040NR.
Before
leaving the United States, a non-resident alien
may have to file Form 1040-C, US Departing Alien
Income Tax Return, or Form 2063, US Departing
Alien Income Tax Statement.
In
order to take a foreign tax credit, Form 1116
should be filed with Form 1040. Form 1116 is used
to figure the amount of foreign tax paid or accrued
that can be claimed as a foreign tax credit. The
foreign income tax on which a credit can be claimed
is the amount of legal and actual tax liability
paid or accrued during the year.
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