Short answer
Form 1040-NR is the federal income tax return for nonresident aliens. You are a U.S. tax resident, and file Form 1040 instead, if you hold a green card at any time during the year or meet the substantial presence test: at least 31 days in the U.S. this year and 183 days over three years, counting all days this year, one-third of last year's and one-sixth of the year before. Form 1040-NR is due April 15 if you had wages subject to U.S. withholding, and June 15 otherwise.
Want an Enrolled Agent to look at your case? The first 30 minutes are free.
Book your free consultationAm I a resident or a nonresident for tax purposes?
There are two tests. If you meet either one, you are a resident alien for tax purposes:
- Green card test: you were a lawful permanent resident of the United States at any time during the year.
- Substantial presence test: you were physically present in the U.S. at least 31 days during the current year, and 183 days during the 3-year period that includes the current year, using this count:
| Year | Days that count |
|---|---|
| Current year | All days present |
| Previous year | One-third of the days present |
| Two years before | One-sixth of the days present |
Illustrative example: 120 days this year, 120 last year and 120 the year before count as 120 + 40 + 20 = 180 days. That is below 183, so this person does not meet the test that year.
Days that do not count
- Days you commute to work in the U.S. from a residence in Canada or Mexico.
- Days in the U.S. for less than 24 hours while in transit between two places outside the U.S.
- Days as a crew member of a foreign vessel.
- Days you cannot leave because of a medical condition that developed while you were in the U.S.
- Days as an exempt individual: certain foreign government-related individuals (A or G visas, except A-3 and G-5), teachers and trainees on J or Q visas, students on F, J, M or Q visas, and professional athletes competing in charitable sports events.
Even if you meet the test, you may still be treated as a nonresident under the closer connection exception, if you qualify.
Who must file Form 1040-NR
- A nonresident alien who was engaged in a trade or business in the United States during the year. You must file even if you had no income from that business, no U.S.-source income, or your income is exempt under a treaty or the tax code.
- A nonresident alien not engaged in a U.S. trade or business who received U.S.-source income on which not all the tax owed was withheld.
Nonresidents report only U.S.-source income and income connected with a U.S. business. Business income is taxed at graduated rates after deductions; passive U.S.-source income is generally taxed at 30%, or a lower treaty rate. If you own U.S. rental property, read our guide on rental income for nonresidents.
Deadlines and extensions
| Your situation | Due date | With Form 4868 |
|---|---|---|
| You had wages subject to U.S. income tax withholding | April 15 | October 15 |
| No wages subject to U.S. withholding | June 15 | December 15 |
Form 4868 must be filed by the regular due date. The extension gives more time to file, not to pay.
Other points
- Dual-status year: in the year you arrive or leave, you can be a resident for part of the year and a nonresident for the rest, with special filing rules.
- Tax treaties: a treaty can reduce or exempt certain income. Some treaty-based positions must be disclosed on Form 8833.
- Tax ID: if you cannot get a Social Security number, you need an ITIN, requested with Form W-7.
Make sure your personal return is right.
Self-employed, foreign accounts or income from two countries: we prepare it and explain every line.
- A free 30-minute call by Google Meet with our team, in English or Spanish.
- We review your situation, your deadlines and your options.
- You get a written plan and quote before any work begins. No commitment.
Frequently asked questions
How do I know if I must file 1040 or 1040-NR?
If you had a green card at any time during the year or meet the substantial presence test, you are a resident and file Form 1040. Otherwise you are a nonresident and, if you must file, use Form 1040-NR.
What is the substantial presence test?
At least 31 days in the U.S. this year and 183 days over three years, counting all days this year, one-third of last year's and one-sixth of the year before.
When is Form 1040-NR due?
April 15 if you had wages subject to U.S. withholding; otherwise June 15. Form 4868 extends it to October 15 or December 15.
Do I need an ITIN to file Form 1040-NR?
You need a U.S. taxpayer identification number. If you cannot get a Social Security number, you apply for an ITIN with Form W-7.
Official sources
This article is general information about U.S. federal tax rules as of October 2026. It is not advice for your specific situation. Rules and amounts change; confirm how they apply to you before acting.