My visa says nonresident — does that settle it?

No. For U.S. tax, residency comes from two tests: holding a green card, or the substantial presence test (days in the U.S. over three years). A visa matters only where it makes some days not count — certain students, teachers, trainees and diplomats — and only if that visa's conditions are met.

Tax was already withheld. Do I still need to file?

Sometimes not: if your only U.S. income is the kind taxed at source and all the tax owed was withheld, a return may not be required. But filing is how over-withholding comes back, how a rental election is made, and it is required whenever you are engaged in a U.S. trade or business.

When is Form 1040-NR due?

April 15 if you had U.S. wages subject to withholding; otherwise generally June 15 for a calendar-year filer. An extension of time to file is not an extension of time to pay.

Can I file without a Social Security number?

You need a taxpayer identification number on the return. Someone who is not eligible for an SSN applies for an ITIN on Form W-7 — usually sent together with the return itself.

Does my country's tax treaty mean I pay nothing in the U.S.?

Not automatically. A treaty can lower or remove U.S. tax on some kinds of income, under its own conditions, and it has to be claimed — with the payer (often on Form W-8BEN) and, where required, disclosed on the return with Form 8833. Which article applies is worth a professional's reading.

Nonresidents · Form 1040-NR

U.S. taxes when you are not a U.S. resident

A nonresident pays U.S. tax only on U.S. income — in one of two ways. Income connected with a U.S. business is taxed at graduated rates after deductions; most other U.S. income (dividends, some interest, rents, pensions) is taxed at 30% of the gross amount, or a lower treaty rate, usually withheld at source. Form 1040-NR is where the two meet: it reports the first, settles any tax the withholding missed, and is how over-withholding comes back.

By Danilson Ramos · Founder, Atamatax

Updated October 2026

Are you a nonresident? The tests, not the visa

You are a U.S. resident for tax purposes if you meet either test for the calendar year:

The green card test — you held lawful permanent residence at any time in the year.
The substantial presence test — at least 31 days in the U.S. in the year, and 183 days counting all of this year's days, a third of last year's and a sixth of the year before.

Days on certain visas — students, teachers, trainees, diplomats — may not count if the visa's conditions are met. The year you arrive or leave can be dual-status: resident for part of it, nonresident for the rest. A U.S. citizen is never a nonresident for U.S. tax, wherever they live.

Two ways U.S. income is taxed

Effectively connected income

Income from a U.S. trade or business, wages for work done in the U.S., and gains on U.S. real property. Taxed at graduated rates on the net amount, after deductions, and reported on Form 1040-NR.

Fixed or periodic income (“FDAP”)

U.S. dividends, some interest, rents, royalties, pensions. Taxed at 30% of the gross amount — or a lower treaty rate — usually withheld by the payer and reported to you on Form 1042-S.

Rent from U.S. property sits in the second basket by default, but you can elect to move it to the first and be taxed on the net. How the rental election works.

When Form 1040-NR is required — and when it is worth filing anyway

You were engaged in a U.S. trade or business during the year — even with no income from it.
You had U.S. income on which not all the tax owed was withheld.
You want back tax that was withheld beyond what you owe — only a return does that, and the amount is known only once the return is prepared.
You sold U.S. property: the gain is reported, and the FIRPTA withholding is claimed on the return.

A U.S. company you own from abroad has its own filings — see foreign-owned U.S. LLCs. State returns are separate from the federal return and follow each state's own rules.

The paperwork around it

An ITIN: A return needs a taxpayer number. Without an SSN, Form W-7 applies for an ITIN, usually with the return.
Withholding forms: Form 1042-S (income taxed at source), Form 8288-A (a property sale), Form W-2 (wages): each is credited on the return, with proof.
Treaty claims: Claimed with the payer (often Form W-8BEN) and, where required, disclosed on the return with Form 8833.

If you want it handled

A written scope and a fixed quote first

The check below is free and preliminary. If you want a Form 1040-NR prepared — this year's, earlier years', or a rental election — you receive one written quote that names the years, the forms and who does what.

Who prepares it: A qualified CPA or enrolled agent Atamatax engages for your case prepares the returns and forms your quote lists; Atamatax collects the documents and coordinates the case. The professional is named on your case once assigned — never before.
Who checks it, and how: The engaged professional reviews the work in the capacity your quote names, and answers for it; a person at Atamatax checks the file is complete before it reaches you.
Who signs: You sign your return and, where it is e-filed, the e-file authorisation (Form 8879); the professional signs as paid preparer on any return they prepare.
Who files: As your written quote names it: e-filed through the engaged professional's authorised e-file provider where the year and forms allow it, otherwise a paper filing Atamatax coordinates for you to sign. Atamatax's own software transmits nothing; a filing is recorded on your case only with its confirmation.
Before you can buy: Always scoped first, free: a person reads the facts, a professional accepts the case and states their fee to Atamatax, and you receive one written quote from Atamatax that includes it — before any payment for the full engagement. An initial scoping stage, where one is offered, is priced on its own and credited in full. You never contract with or pay the professional separately.
How to reach a person: Write to Atamatax by email, or reply to any Atamatax email: a person reads every message, and we aim to reply within one business day. Once your case is open, Messages on the case reaches the Atamatax team handling it, and the answer is kept with your case. Atamatax stays your point of contact once a professional is assigned; their questions reach you through your case.

Questions

Common questions

My visa says nonresident — does that settle it?: No. For U.S. tax, residency comes from two tests: holding a green card, or the substantial presence test (days in the U.S. over three years). A visa matters only where it makes some days not count — certain students, teachers, trainees and diplomats — and only if that visa's conditions are met.
Tax was already withheld. Do I still need to file?: Sometimes not: if your only U.S. income is the kind taxed at source and all the tax owed was withheld, a return may not be required. But filing is how over-withholding comes back, how a rental election is made, and it is required whenever you are engaged in a U.S. trade or business.
When is Form 1040-NR due?: April 15 if you had U.S. wages subject to withholding; otherwise generally June 15 for a calendar-year filer. An extension of time to file is not an extension of time to pay.
Can I file without a Social Security number?: You need a taxpayer identification number on the return. Someone who is not eligible for an SSN applies for an ITIN on Form W-7 — usually sent together with the return itself.
Does my country's tax treaty mean I pay nothing in the U.S.?: Not automatically. A treaty can lower or remove U.S. tax on some kinds of income, under its own conditions, and it has to be claimed — with the payer (often on Form W-8BEN) and, where required, disclosed on the return with Form 8833. Which article applies is worth a professional's reading.

See what applies to your U.S. income

A few questions in ranges — your days in the U.S., the kind of income, what was withheld. The result says whether a Form 1040-NR is likely and what needs a professional. No taxpayer number is asked for.

Check my U.S. filing

Authorities cited

Instructions for Form 1040-NR — Instructions for Form 1040-NR (2025) — who must file, Schedule NEC (30% or treaty rate on gross), withholding credits (Forms 1042-S, 8288-A), Form 8833
Form 1040-NR — Form 1040-NR — U.S. Nonresident Alien Income Tax Return
IRS Publication 519 — Publication 519 (2025) — U.S. Tax Guide for Aliens: residency tests, exempt individuals, real property income and the net-basis choice, identifying numbers
IRS · Determining tax residency status — IRS — Determining an individual's tax residency status: green card test, substantial presence test, dual status (page reviewed 11 Feb 2026)
IRS · Substantial presence test — IRS — Substantial presence test: 31 days in the current year and 183 weighted days over three years; days that do not count (page reviewed 14 Mar 2026)
IRC §7701(b) — IRC §7701(b) — Definition of resident alien and nonresident alien (green card test, substantial presence test, first-year election)
IRC §871 — IRC §871 — Tax on nonresident alien individuals; §871(d) election to treat real property income as effectively connected
Form 1042-S — Form 1042-S — Foreign Person's U.S. Source Income Subject to Withholding
IRS Form 8833 — About Form 8833 — Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
Form W-7 — Form W-7 — Application for IRS Individual Taxpayer Identification Number (ITIN)

Primary sources (Cornell Legal Information Institute for the US Code and CFR; IRS.gov for forms, procedures, and treaty documents). This page is general information, not individualized tax or legal advice.

Atamatax provides tax preparation support and educational resources. This website does not constitute legal or tax advice.