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When it comes to filing U.S. taxes, the type of form you use depends largely on your tax residency status. Two of the most common IRS forms are Form 1040 (for U.S. residents) and Form 1040-NR (for nonresident aliens).
If you’re unsure which one applies to you, this guide breaks down the differences in a clear, side-by-side comparison.
What Are Form 1040 and Form 1040-NR?
- Form 1040 (U.S. Individual Income Tax Return): Used by U.S. citizens and resident aliens to report worldwide income.
- Form 1040-NR (U.S. Nonresident Alien Income Tax Return): Used by nonresident aliens to report only their U.S.-sourced income or income effectively connected with a U.S. trade or business.
Who Should File Which Form?
- Form 1040
- U.S. citizens (living in the U.S. or abroad)
- Resident aliens (green card holders or those who meet the Substantial Presence Test)
- Dual-status aliens in certain cases (part of the year resident)
- Form 1040-NR
- Nonresident aliens earning U.S. income (wages, rental income, royalties, etc.)
- Foreign students, researchers, and trainees on F, J, M, or Q visas (if classified as nonresidents)
- Nonresident property owners subject to FIRPTA rules
Form 1040 vs. Form 1040-NR: Key Differences
| Feature | Form 1040 | Form 1040-NR |
|---|---|---|
| Who files | U.S. citizens and resident aliens | Nonresident aliens |
| Income reported | Worldwide income | Only U.S.-sourced income and effectively connected income |
| Standard deduction | Available | Not available (with some exceptions for Indian students under treaty) |
| Tax credits | Full range (EITC, Child Tax Credit, etc.) | Limited (no EITC, limited child credit, some treaty-based credits) |
| Filing status options | Single, Married Filing Jointly, Married Filing Separately, Head of Household, Qualifying Widow(er) | Single or Married Filing Separately (joint filing not allowed, except for special elections) |
| Dependents | Allowed | Very limited, usually not allowed unless from Mexico, Canada, South Korea, or India (under treaty rules) |
| Forms attached | W-2, 1099s, Schedules A, B, C, etc. | W-2 (if applicable), 1042-S (scholarships, stipends, royalties), and supporting treaty forms |
| Due date | April 15 (or next business day) | June 15 (for nonresidents with no wages subject to withholding); April 15 if wages subject to withholding |
| Refund eligibility | Yes | Yes, if overpaid U.S. tax |
| Electronic filing (e-file) | Widely available | Available in limited cases, often paper filing required |
Example Scenarios
- Resident Filing Form 1040:
Thabo, a South African who became a U.S. green card holder in 2024, must report his income from both the U.S. and South Africa in 2025 using Form 1040. - Nonresident Filing Form 1040-NR:
Aditi, an Indian student in the U.S. on an F-1 visa, works part-time on campus and earns a stipend. She files Form 1040-NR because she is considered a nonresident alien for tax purposes.
How ITINs and SSNs Fit In
- Form 1040 filers typically use a Social Security Number (SSN).
- Form 1040-NR filers who are not eligible for an SSN must obtain an ITIN (Individual Taxpayer Identification Number) to file their tax return.
👉 If you’re a nonresident needing an ITIN, a Certified Acceptance Agent (CAA) like House of Bookkeepers can help you apply securely without mailing your passport overseas.
Final Thoughts
- Form 1040 = for residents, worldwide income, full deductions and credits
- Form 1040-NR = for nonresidents, only U.S. income, limited credits and no standard deduction
Choosing the correct form is essential to avoid IRS penalties, maximize refunds, and stay compliant.
If you’re unsure whether you qualify as a resident or nonresident, check the Substantial Presence Test or consult a tax professional.
