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> 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.


US Citizens Abroad
Filing requirements for US expatriates.

Resident Aliens
Filing requirements for resident aliens.

Non-Resident Aliens
Filing requirements for non-resident aliens.



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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US Citizens Abroad
Filing requirements for US expatriates.

Resident Aliens
Filing requirements for resident aliens.

Non-Resident Aliens
Filing requirements for non-resident aliens.

 

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