U.S. Nonresident Alien Income Tax Return Revision Date 01/05/2022

• Legal Form Number: 1040-NR
• Issuer: Treasury Department
• Section: Treasury Department

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2023

Instructions for Form

1040-NR

U.S. Nonresident Alien Income Tax Return

Department of the Treasury

Internal Revenue Service

Contents Page

Form 1040-NR Helpful Hints .......2

What's New ..................5

Filing Requirements .............6

Resident or Nonresident

Alien ................. 10

When and Where Should

You File? .............. 11

Election To Be Taxed as a

Resident Alien ............ 12

Dual-Status Taxpayers .......... 12

How To Report Income .......... 14

Line Instructions .............. 15

Name and Address ......... 15

Identifying Number ......... 15

Filing Status .............. 15

Dependents .............. 16

Contents Page

Effectively Connected

Income (ECI) ........... 16

Payments ...............21

Refund ................. 21

Amount You Owe .......... 22

Third Party Designee ........ 22

Sign Your Return ........... 22

Assemble Your Return ....... 22

2023 Tax Table ............ 23

2023 Tax Computation

Worksheet—Line 16 ... 23

General Information ......... 24

Refund Information ......... 27

Instructions for Schedule 1

(Form 1040) ............ 28

Instructions for Schedule 2

(Form 1040) ............ 32

Contents Page

Instructions for Schedule 3

(Form 1040) ............ 35

Instructions for Schedule A

(Form 1040-NR) ......... 37

Instructions for Schedule

NEC (Form 1040-NR) ......40

Instructions for Schedule OI

(Form 1040-NR) ......... 43

Instructions for Schedule P

(Form 1040-NR) ......... 45

Tax Topics ............... 48

Disclosure, Privacy Act, and

Paperwork Reduction Act

Notice ................ 48

How To Get Tax Help ...........24

Index ..................... 51

Section references are to the Internal

Revenue Code unless otherwise noted.

Form 1040-NR and Schedules

Use the base form and Schedule OI... only the schedules

that are right for you.*

OI

A

NEC

1040-NR

(Form 1040-NR) P

(Form 1040-NR)

* You may need to le additional schedules not listed. See instructions.

Jan 19, 2024 Cat. No. 11368V

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Form 1040-NR Helpful Hints

The lines on Form 1040-NR are arranged so that, in most instances, they are for the same tax items as the lines on 2023 Forms 1040, U.S. Individual Income

Tax Return, and 1040-SR, U.S. Income Tax Return for Seniors.

You may also need the three Form 1040 numbered schedules: Schedule 1 (Form 1040), Additional Income and Adjustments to Income; Schedule 2 (Form

1040), Additional Taxes; and Schedule 3 (Form 1040), Additional Credits and Payments.

You will need to complete the applicable items on Schedule OI (Form 1040-NR), Other Information, and include that schedule with your Form

1040-NR.

CAUTION: There is a Schedule A (Form 1040-NR), Itemized Deductions, and a Schedule A (Form 1040), Itemized Deductions. Use Schedule A (Form

1040-NR) only with Form 1040-NR. Do not use Schedule A (Form 1040-NR) with Forms 1040 or 1040-SR.

Though you will need to file Form 1040-NR and Schedule OI (Form 1040-NR), you may not need to file the numbered schedules (Schedules 1 through 3 (Form

1040)), or Schedule A (Form 1040-NR), Schedule NEC (Form 1040-NR), Tax on Income Not Effectively Connected With a U.S. Trade or Business, and

Schedule P (Form 1040-NR), Foreign Partner’s Interests in Certain Foreign Partnerships Transferred During the Tax Year. However, if your return is more

complicated (for example, you claim certain deductions or credits or owe additional taxes, or you have U.S. source income not effectively connected with a

U.S. trade or business), you will need to complete one or more of those schedules. Below is a general guide to which schedule(s) you will need to file based on

your circumstances. See the instructions for the schedules later for more information. If you e-file your return, the software you use will generally determine

which schedules you need.

You will need the Instructions for Form 1040. Throughout these instructions, you are directed to go to the Instructions for Forms 1040 (also known as the

Instructions for Form 1040 (and 1040-SR)) for details on how to complete a line. But, in most instances, you will need to look at whether you must take

exceptions into consideration when applying those instructions. The specific exceptions for a line are listed under the instructions for the line. Some of the

exceptions noted repeatedly in the line instructions are below.

•A nonresident alien filing Form 1040-NR cannot have a Married filing jointly or a Head of household filing status.

•Certain tax benefits (such as the child tax credit, the credit for other dependents, and the additional child tax credit; and the premium tax credit for

dependents) are only available in full to residents of Canada and Mexico and, to a limited extent, to residents of India and South Korea. These tax benefits

cannot be claimed by other nonresident aliens.

•There are certain forms used by Form 1040 and Form 1040-SR filers that are NOT used by Form 1040-NR filers: for example, Form 2555 and Schedule K-1

(Form 1120-S).

•The instructions for estates and trusts on the main form may, in certain instances, align more with the Instructions for Form 1041, U.S. Income Tax Return

for Estates and Trusts, than with the Instructions for Form 1040, which are for individuals. If you are filing for a nonresident alien estate or trust, you will still

need to follow the Instructions for Schedule NEC, later, if the estate or trust has U.S. source income that is not effectively connected with a U.S. trade or

business. And there may be tax benefits and income inclusions on Form 1041 not applicable to a nonresident alien trust or estate.

IF YOU . . . THEN USE . . .

Can claim deductions and losses properly allocated and apportioned to income effectively connected

with a U.S. trade or business. Do not include deductions and/or losses that relate to exempt income or to

income that is not effectively connected with a U.S. trade or business.

Schedule A (Form 1040-NR)

Note. Do not use Schedule A (Form 1040-NR)

with Form 1040 or Form 1040-SR. Use Schedule A

(Form 1040-NR) only with Form 1040-NR. With

Form 1040 or 1040-SR, use Schedule A (Form

1040).

Have income not effectively connected with a U.S. trade or business. Schedule NEC (Form 1040-NR)

Had a gain or loss from your transfer of an interest in a partnership that is either directly or indirectly

engaged in the conduct of a trade or business within the United States or holds any U.S. real property

interests.

Schedule P (Form 1040-NR)

Have additional income, such as business or farm income or loss, unemployment compensation, or prize

or award money from a U.S. trade or business. Schedule 1 (Form 1040), Part I

Have any adjustments to income to claim, such as student loan interest deduction, self-employment tax

deduction, or educator expenses. Schedule 1 (Form 1040), Part II

Owe alternative minimum tax (AMT) or need to make an excess advance premium tax credit repayment. Schedule 2 (Form 1040), Part I

Owe other taxes, such as self-employment tax, household employment taxes, and additional tax on

individual retirement arrangements (IRAs) or other qualified retirement plans and tax-favored accounts. Schedule 2 (Form 1040), Part II

Can claim a nonrefundable credit (other than the child tax credit or the credit for other dependents), such

as the foreign tax credit or general business credit. Schedule 3 (Form 1040), Part I

Can claim a refundable credit (other than the additional child tax credit), such as the net premium tax

credit.

Schedule 3 (Form 1040), Part II

Have other payments, such as an amount paid with a request for an extension to file or excess social

security tax withheld.

2Instructions for Form 1040-NR (2023)

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The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS) that helps

taxpayers and protects taxpayer rights. TAS strives to ensure that every taxpayer is treated fairly and that you know and

understand your rights under the Taxpayer Bill of Rights.

What can TAS do for you?

TAS can help you if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with

the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. And the service is free. If you

qualify for TAS assistance, you will be assigned to one advocate who will work with you throughout the process and will do

everything possible to resolve your issue. TAS can help you if:

•Your problem is causing financial difficulty for you, your family, or your business.

•You face (or your business is facing) an immediate threat of adverse action.

•You’ve tried to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

How can you reach TAS?

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your advocate’s number:

•Go to TaxpayerAdvocate.IRS.gov/Contact-Us;

•Download Publication 1546, Taxpayer Advocate Service Is Your Voice at the IRS. If you don’t have Internet access, you

can call the IRS toll free at 800-TAX-FORM (800-829-3676) and ask for a copy of Publication 1546;

•Check your local directory; or

•Call TAS toll free at 877-777-4778.

How can you learn about your taxpayer rights?

The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. The TAS

websiteTaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are

your rights. Know them. Use them.

How else does TAS help taxpayers?

TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please

report it to TAS at IRS.gov/SAMS. Be sure not to include any personal taxpayer information.

Low Income Taxpayer Clinics (LITCs)

Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate

Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with

the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In

addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who

speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC

near you, see the LITC page at TaxpayerAdvocate.IRS.gov/LITCMap or IRS Publication 4134, Low Income Taxpayer Clinic

List. This publication is available online at IRS.gov/Forms-Pubs or by calling the IRS toll free at 800-TAX-FORM

(800-829-3676).

Suggestions for Improving the IRS

Taxpayer Advocacy Panel

Taxpayers have an opportunity to provide direct feedback to the Internal Revenue Service (IRS) through the Taxpayer

Advocacy Panel (TAP). The TAP is a Federal Advisory Committee comprised of an independent panel of citizen volunteers

who listen to taxpayers, identify taxpayers' systemic issues, and make suggestions for improving IRS customer service.

Contact TAP at ImproveIRS.org.

Instructions for Form 1040-NR (2023) 3