Filing Form 1040-NR With Your ITIN: Non-Resident Tax Return

Who Is Required to File Form 1040-NR in 2026?

• Non-resident aliens with US wages. Includes F-1, J-1, H-1B holders early in the year who fail the substantial presence test.
• Non-residents with US rental income. Income from US real estate held passively.
• Non-residents with US investment income beyond what was fully withheld at source.
• Non-residents with US business income effectively connected with a US trade or business.
• Non-residents claiming a treaty refund for overwithheld 30 percent tax.

How Do You Combine Form 1040-NR With Form W-7 for an ITIN?

1. Complete Form 1040-NRas if you already had an ITIN. Write "APPLIED FOR" in the SSN/ITIN field on the return.
2. Complete Form W-7. Check reason code (a) and write the tax year on line 6f.
3. Attach original or certified passport (or alternative document combination) to the W-7.
4. Place Form W-7 on top, then Form 1040-NR and supporting schedules underneath.
5. Mail the entire packet to the Austin ITIN Operation address. Do not separate the W-7 from the return.

For end-to-end help with the tax return portion, see the ITIN tax filing guide.

What Schedules and Forms Get Attached to 1040-NR?

• Schedule OI: Other information including country of citizenship, days in the US, and treaty article claimed.
• Schedule NEC: Tax on non-effectively connected income (FDAP).
• Schedule A (Form 1040-NR): Itemized deductions for non-residents.
• Form 8833: Treaty-based return position disclosure.
• Form 1042-S: Statement from US payer showing income and withholding.
• Form W-2: Required if non-resident earned US wages.

What Are the Two Different Filing Deadlines?

How Do Treaty Benefits Affect Your 1040-NR?

If your home country has a US tax treaty and the US payer applied a reduced rate via Form W-8BEN, report the treaty income on Schedule NEC with the reduced rate and disclose the article on Schedule OI. If the payer applied the full 30 percent but you qualify for a lower rate, the 1040-NR calculates the refund.

Can You E-File Form 1040-NR With an ITIN?

E-filing is available for 1040-NR once an ITIN is issued. The first-year return (filed together with Form W-7) must be mailed because the IRS issues the ITIN from the paper packet. In subsequent years, software providers like H&R Block and TurboTax support 1040-NR e-file. Free File Fillable Forms also supports 1040-NR.