Nonresident aliens who earn income from U.S. sources are often required to file Form 1040-NR, the U.S. Nonresident Alien Income Tax Return. Castagnet Tax Consulting Group prepares Form 1040-NR returns for individuals living outside the United States, as well as foreign nationals with U.S.-source income who are physically located in Florida or elsewhere. Learn more about our services on our home page.
What Is Form 1040-NR?
Form 1040-NR is used by nonresident aliens to report U.S.-source income, calculate any U.S. tax owed, and claim applicable deductions, credits, or tax treaty benefits. It differs in important ways from the Form 1040 used by U.S. citizens and resident aliens, including which income is reportable and which deductions are allowed.
Who Needs to File a 1040-NR?
- Nonresident aliens with U.S. rental income, business income, or wages
- Foreign owners of U.S. LLCs or corporations with income effectively connected to a U.S. trade or business (see our page on Foreign-Owned LLC Tax Compliance)
- International students, scholars, or trainees on certain visa categories with U.S.-source income
- Individuals who sold U.S. real property and had tax withheld under FIRPTA rules
- Nonresidents claiming a refund of over-withheld U.S. tax
Common Forms and Situations We Handle
- Form 1040-NR and related schedules
- Tax treaty positions, where applicable, using Form 8833
- Coordination with FIRPTA withholding on the sale of U.S. property
- Applications for an ITIN when the filer does not have a Social Security Number (see ITIN Applications & Renewals)
- Prior-year nonresident returns that were never filed
How Castagnet Tax Consulting Group Can Help
We review your U.S.-source income, residency status, and any applicable tax treaty between the United States and your home country, then prepare your Form 1040-NR based on the documentation you provide. If you also need an ITIN or have a foreign-owned LLC with related filing obligations, we can help coordinate those filings together.
Our Process
- Initial review of your income sources and residency status
- Document checklist tailored to your situation
- Preparation of your Form 1040-NR and any supporting schedules
- Review of the draft return with you before filing
- Electronic or paper filing with the IRS, as applicable
Frequently Asked Questions
I own a U.S. LLC as a foreign owner. Do I also need to file a 1040-NR?
It depends on whether you have income that is effectively connected with a U.S. trade or business, separate from any Form 5472 filing requirement your LLC may have. We can review your specific situation and let you know which forms apply.
I don’t have a Social Security Number. Can I still file a 1040-NR?
Yes. Most nonresident filers without a Social Security Number will need to obtain an Individual Taxpayer Identification Number (ITIN) to file. We can help you apply for one alongside your return.
Are tax treaty benefits automatic?
No. Treaty benefits generally must be claimed on your return, often using Form 8833, and specific requirements apply depending on the treaty and the type of income involved.
Related Services
If you are also looking for general individual tax preparation, visit our tax preparation Orlando page.
Contact Castagnet Tax Consulting Group
To schedule a consultation about your Form 1040-NR, call 407-868-5776 or email info@castagnettax.com. Our office is located at 12250 Menta Street #106 A, Orlando, FL 32837, and we work with clients by appointment, including clients located outside the United States.