Form 1040-NR (U.S. Nonresident Alien Income Tax Return) Explained and How to File It
📅 January 2025
⏱️ 4-minute read
🌎 What is Form 1040-NR?
If you earned income in the U.S. on a J-1 visa, or any other nonresident visa, Form 1040-NR is your most important tax document.
This form — officially called the U.S. Nonresident Alien Income Tax Return — is how you report your U.S.-sourced income and determine whether you owe additional tax or qualify for a refund.
Think of it as your annual report to the IRS to show that you followed all tax rules during your stay in the U.S. 🇺🇸
👤 Who Needs to File Form 1040-NR?
You must file Form 1040-NR if you:
✅ Worked in the U.S. during the year (including summer jobs under the J-1 visa program)
✅ Earned U.S.-sourced income such as wages, taxable scholarships, stipends, fellowships, or rental income
✅ Are considered a nonresident alien for tax purposes
If you meet these conditions, you are legally required to file your return — even if your income was low or tax was already withheld from your paycheck.
📅 Deadline: The 2024 tax year filing deadline is April 15, 2025.
🧮 What Information Do You Need to Include?
When completing your 1040-NR, you’ll need to include:
-
Your name, address, and visa type
-
Your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)
-
Details about your U.S.-sourced income
-
Any tax withheld (from your W-2 or 1042-S forms)
You’ll also use the form to report:
💵 Employment and self-employment income
🎓 Scholarships and fellowship grants
📈 Capital gains
🏡 Real estate or rental income
💰 Dividends or interest from U.S. sources
If you earned investment income, you’ll need to attach Schedule NEC (for “Non-Effectively Connected” income).
💻 How to File Form 1040-NR (Step-by-Step)
You can either e-file your return online or print and mail it to the IRS — but for most J-1 students, e-filing is faster and safer.
Step 1️⃣ — Gather your tax documents
Before you begin, make sure you have:
📄 Form W-2 (from your employer)
📄 Form 1042-S (if you received a taxable scholarship or grant)
📄 DS-2019 and I-94 (proof of your visa status)
Step 2️⃣ — Determine your tax residency
Most J-1 visa holders are nonresidents — but if you’ve been in the U.S. for several years, check the Substantial Presence Test (SPT) to be sure.
Step 3️⃣ — Complete Form 1040-NR
You’ll enter your income, calculate your tax due, and report any withholding already paid.
💡 Tip: Many students are eligible for tax treaty benefits — meaning you may pay less or get a refund depending on your home country’s agreement with the U.S.
Step 4️⃣ — Review and submit
Check that your SSN/ITIN, address, and income details match your forms. Then e-file your return securely through an authorized nonresident tax service (like J1 Summer Tax Back).
If you mail your return, the IRS website lists the correct address based on your location.
💸 Can You Get a Refund with Form 1040-NR?
Yes! Filing this form is the only way to claim a refund for any overpaid taxes.
Many J-1 students and seasonal workers get refunds because too much federal tax was withheld from their paychecks.
The average refund for nonresidents is about $900 — and often more if you worked in multiple states.
🌍 How Tax Treaties Can Affect Your Return
If your home country has a tax treaty with the U.S., you may be eligible for a reduced tax rate or exemption on certain income.
These treaties exist to prevent double taxation — so you don’t pay taxes on the same income both in the U.S. and your home country.
💡 The U.S. currently has treaties with more than 65 countries, and each one is different.
⏰ Filing Deadlines and Extensions
-
April 15, 2025 → If you earned income in 2024 and tax was withheld
-
June 15, 2025 → If you didn’t earn U.S. income but must file Form 8843 (for visa record purposes)
If you can’t file by April 15, you can request an extension using Form 4868, but you must submit it before the original deadline.
🔁 Made a Mistake? Here’s How to Fix It
Don’t panic — mistakes happen! If you filed the wrong form or made an error, you can submit Form 1040-X (Amended Return).
Act quickly, keep copies of your W-2 and other forms, and file the correction to stay compliant.
🧭 Filing Your U.S. Taxes from Home
Nonresidents can file online from anywhere in the world 🌍 — all you need is internet access and your tax documents.
At J1 Summer Tax Back, we make it easy to:
✅ Check your tax residency and visa category
✅ Prepare and e-file your federal and state tax returns
✅ Claim your refund safely and legally
✅ Avoid IRS penalties or visa issues
💡 Bottom Line
Form 1040-NR is your key to staying compliant — and possibly getting money back.
Filing correctly protects your visa record, ensures peace of mind, and helps you return to the U.S. without problems.
At J1 Summer Tax Back, we guide you every step of the way — from determining your status to claiming your refund.
Because filing your taxes shouldn’t be harder than your J-1 adventure. 🇺🇸✨