Updated
Filing Form 1040-NR as a Non-Resident: Complete ITIN Guide
Who Must File Form 1040-NR in 2026?
- Non-resident aliens engaged in a US trade or business (rental property, freelancing, lecturing).
- Non-residents with US-source income not fully offset by withholding.
- Foreign students on F-1, J-1, M-1 visas with scholarship taxation or treaty benefit claims.
- Foreign investors with effectively connected income (Section 871(d) election holders).
- Non-resident estate and trust beneficiaries receiving US-source distributions.
- Anyone claiming a refund of over-withheld US tax on FDAP income.
For the dedicated cluster page, see the ITIN tax return page and the ITIN tax filing page.
How Does the ITIN Connect to Form 1040-NR?
The ITIN appears in the “Identifying number” box at the top of Form 1040-NR. For first-time applicants, the IRS assigns the ITIN when processing the attached Form W-7 and then applies it to the return. The 1040-NR cannot be filed electronically without an existing ITIN; first-time filers must mail the paper return with the W-7 packet.
What Are the 1040-NR Deadlines for ITIN Holders?
| Filer Type | Original Deadline | Extended Deadline |
|---|---|---|
| With US wages (W-2 income) | April 15 | October 15 (Form 4868) |
| Without US wages (passive, rental) | June 15 | December 15 (Form 4868) |
What Income Is Reported on Form 1040-NR?
- Effectively connected income (ECI): US trade or business income, including rental income under Section 871(d).
- FDAP income: Fixed or determinable annual or periodic income (dividends, interest, royalties).
- Wages from US employers for services performed in the US.
- Capital gains on US real estate (FIRPTA) and certain US-situs assets.
- Scholarship and fellowship grants not used for qualified education expenses.
What Deductions Can ITIN Holders Claim on 1040-NR?
- State and local income taxes paid on ECI.
- Charitable contributions to US 501(c)(3) organizations.
- Casualty and theft losses on US property used for trade or business.
- Rental property expenses: mortgage interest, property tax, depreciation, repairs, insurance, management fees (Section 871(d) election).
- Treaty-based itemized deductions per the applicable tax treaty.
- Student loan interest for treaty-resident students (limited).
How Do Tax Treaties Affect Form 1040-NR Filings?
The US has tax treaties with over 60 countries. Treaty benefits commonly affect:
- Withholding rates on dividends, interest, and royalties.
- Scholarship and fellowship exemption.
- Student wage exclusion (up to country-specific caps).
- Pension and social security treatment.
- Capital gains sourcing rules.
Treaty positions are disclosed on Form 8833 attached to Form 1040-NR. The ITIN is required to claim any treaty benefit on the return.
What Is the Step-by-Step Process for First-Time ITIN Filers?
- Gather income documents: 1042-S, 1099-NEC, rental statements, brokerage tax forms.
- Prepare Form 1040-NR (and any schedules: Schedule OI, Schedule NEC).
- Complete Form W-7 using reason code (b) Filing return, with the 1040-NR attached.
- Verify documents through a CAA or include originals with the mailed packet.
- Submit the W-7 + 1040-NR packet to IRS Austin by the applicable deadline.
- Wait 7 to 11 weeks for CP565 ITIN approval and return processing.
- Receive any refund by direct deposit (if elected) or mailed check.
Frequently Asked Questions About 1040-NR and ITIN
Non-resident aliens engaged in a US trade or business, or who received US-source income subject to tax, must file Form 1040-NR. Common filers include foreign property owners with US rental income, students on F-1/J-1/M-1 visas with scholarship taxation, foreign authors and lecturers, and foreign investors with effectively connected income.
Yes. Every taxpayer on a US federal tax return must have a Taxpayer Identification Number. Non-resident filers who are not eligible for an SSN obtain an ITIN by filing Form W-7 together with the first Form 1040-NR. The IRS processes the W-7 and the return together.
Form 1040-NR is generally due on June 15 for non-resident filers without US wages, and on April 15 for those with US wages subject to withholding. A 6-month extension is available via Form 4868. First-time ITIN applicants file the W-7 with the return by the same deadline.
Non-resident filers can claim itemized deductions only for items connected to effectively connected income. State and local taxes paid on US trade or business income, charitable contributions to US 501(c)(3) organizations, casualty losses on US property, and unreimbursed employee expenses tied to ECI are commonly deductible.
A CAA prepares Form W-7, verifies the passport without the applicant mailing it, attaches the 1040-NR correctly, and ensures the reason code on W-7 matches the return. CAA-prepared packets have under-5% rejection rates versus 30-50% for DIY mail submissions. At itin-number.com applicants pay $297 flat, ready in 7 days.
Ready to file your first 1040-NR with an ITIN? Apply with a Certifying Acceptance Agent — $297 flat, ready in 7 days.