US Form 1040-NR Income Tax Return Preparation
US non-resident aliens engaged in a US trade, or business are required to file a US Form 1040-NR, U.S. Nonresident Alien Income Tax Return. It is important to note that a non-resident alien engaged in a trade or business in the U.S. must file a Form 1040-NR, even if they had no income from a trade, or business conducted in the US, no US source income, or is exempt from U.S. tax under a tax treaty, or any other section of the US Internal Revenue Code. In addition, non-resident aliens not engaged in a US trade or business files a 1040-NR if they receive certain income from the US and not all the US tax is owed was withheld. Other circumstances may result in the need to file a US 1040-NR return including receiving a distribution from an HSA, or having net earnings from self-employment in the US of at least $400.