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IRS Form 1040 NR (2014): Nonresident Alien Income Tax Return
File your 2014 nonresident alien income tax return accurately. Download the official IRS Form 1040-NR, follow step-by-step instructions, and correct errors before submitting to the IRS.
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What Is This Form
For 2014, Form 1040-NR was used by nonresident alien individuals — and certain estates and trusts — engaged in a U.S. trade or business or with certain U.S. income not fully satisfied by withholding.
Late Filers
A 2014 Form 1040-NR can still be filed late; if tax is unpaid, filing stops further failure-to-file penalty accrual, though interest continues.
Multiple Income Sources
Filers reporting wages, service payments, and passive U.S.-source income must categorize each type correctly across effectively connected and non-effectively connected categories.
Itemizing Deductions
Nonresident aliens may claim a limited set of itemized deductions on Form 1040-NR, depending on income source, residency status, and connected income.
Claiming 2014 Credits
Certain credits are available to nonresident filers for 2014, depending on income type and whether the filer was engaged in a U.S. trade or business.
IRS Compliance
Filing Form 1040-NR satisfies the applicable IRS filing requirement for 2014 and is not described as an immigration-status or visa-support record.
Citizens Abroad / Military
For 2014, nonresident alien students on F, J, M, or Q visas generally had to file Form 1040-NR if they had taxable U.S. income.
Eligibility
IRS Form 1040-NR (2014) applies to nonresident aliens engaged in a U.S. trade or business or with certain U.S. income, including late filers subject to these IRS filing rules.
Late Filers
Nonresident aliens who missed the 2014 deadline should still submit Form 1040-NR. Filing late reduces ongoing penalties and documents taxable income for the correct year.
Multiple Income Sources
Filers who received wages, service income, and passive U.S. income in 2014 must report each source across effectively connected and flat-withholding categories.
Itemizing Deductions
Nonresident aliens who qualify under IRS rules may itemize deductions on a 2014 return, though eligible deductions are more limited than those for resident filers.
Claiming 2014 Credits
Form 1040-NR listed specific credits for 2014. Treaty-based return positions were separate from credits and could require Form 8833 when applicable.
IRS Compliance
Individuals with U.S.-source income in 2014 who have not yet filed need to file Form 1040-NR to satisfy federal filing requirements and avoid escalating penalties.
Citizens Abroad / Military
Students, teachers, and trainees on F, J, M, or Q visas must file Form 1040-NR if they had taxable U.S. income in 2014.
Step-by-Step
Follow these six steps to complete your 2014 nonresident alien tax return accurately. Each step addresses a distinct requirement specific to Form 1040-NR.
1. Gather Your Documents Before Starting
Collect all documents showing U.S.-source income for 2014, including wage statements, Form 1042-S, withholding reports, and any records supporting treaty-based exemptions or deductions you intend to claim on your return.
2. Choose the Correct Filing Status [2014 Only]
The 2014 Form 1040-NR offered six filing-status options: single resident of Canada or Mexico, other single nonresident alien, married resident of Canada or Mexico, married resident of South Korea, other married nonresident alien, and qualifying widow(er) with dependent child. Nonresident aliens generally cannot file as married filing jointly or head of household.
3. Report All Income on the Correct Lines
Form 1040-NR separates income into effectively connected income (ECI) and non-effectively connected income. For 2014, wages were on line 8, scholarship and fellowship grants on line 12, business income on line 13, and capital gain or loss on line 14. Treaty-exempt income was on line 22. Non-effectively connected income was reported on Schedule NEC, with tax carried to line 54.
4. Calculate Adjusted Gross Income (AGI)
Subtract allowable adjustments from your effectively connected gross income to find your AGI. For 2014, eligible adjustments included moving expenses (line 26), IRA deduction (line 32), and scholarship and fellowship grants excluded (line 31) for degree candidates using amounts for tuition and course-related expenses. AGI affects credit and deduction eligibility.
5. Choose Your Deductions and Apply Exemptions
Nonresident aliens generally may not claim the standard deduction on Form 1040-NR. For 2014, eligible residents of India under the U.S.-India treaty could claim the standard deduction. The personal exemption was $3,950. Residents of Canada, Mexico, South Korea, U.S. nationals, and certain Indian students could claim additional spouse or dependent exemptions if IRS rules were met.
6. Claim the 2014-Specific Credit [2014 Only]
For 2014, Form 1040-NR credits included the foreign tax credit, child and dependent care credit, retirement savings contributions credit, child tax credit, additional child tax credit, and net premium tax credit. Eligibility and amounts were credit-specific.
Filing Deadline — June 15, 2015
Nonresident aliens not subject to wage withholding had until June 15, 2015, to file Form 1040-NR. Filers subject to withholding had an April 15, 2015, deadline. Form 4868 provided a 6-month extension to October 15 or December 15, 2015, depending on the original due date. Interest accrued from the original deadline regardless of extension status.
Refund Deadline — Likely Expired
For 2014 filers, the IRS refund window generally closed 3 years from the original due date — April 15 or June 15, 2015 — or 2 years from paying the tax, whichever is later. That window has now closed for most filers. Consult a tax professional about exceptions.
Processing Time — Allow Several Months
Form 1040-NR must be filed on paper and mailed to the IRS. The Internal Revenue Service states it takes approximately 6 weeks to process an accurately completed past-due return, though actual timing can vary. If you have a balance due, submit payment promptly to minimize continued accrual of failure-to-pay penalties and interest from the original 2014 due date.
E-Filing Restriction — Paper Mail Required [2014 ONLY]
IRS Form 1040-NR for the 2014 tax year cannot be filed electronically. All filers must print, sign, and mail the completed return to the IRS. For a past-due return, file it the same way and to the same location as an on-time return, unless an IRS notice instructs you to use a different address.
Missing W-2s or Tax Records for 2014?
Late filers often no longer have the original 2014 tax documents on hand. IRS transcripts and SSA records can help you reconstruct the income information needed to complete your Form 1040-NR accurately.
IRS Wage & Income Transcript
The IRS wage and income transcript shows data from information returns received by the IRS, such as Forms W-2, 1098, 1099, and 5498, though it may not reflect every document issued.
IRS Account Transcript
The account transcript shows your 2014 filing history, prior payments, and any IRS adjustments, helping you identify amounts already credited or assessed to your account.
Social Security Administration
SSA earnings records reflect wages reported under your Social Security number for 2014 and can substitute for original employer wage statements that are no longer available.
Contact Prior Employers
Employers are legally required to retain payroll records for a minimum number of years, and contacting them directly may help you recover original wage statements or pay summaries for 2014.
Do not estimate income figures on your return; use IRS transcripts to match official records and reduce the risk of follow-up IRS notices.
Missing W-2s or Tax Records?
You can still complete your return even without original records
Penalties and interest on any unpaid 2014 tax balance have been accruing since the original filing deadline. Submitting your Form 1040-NR now immediately stops the failure-to-file penalty from increasing further.
Failure-to-File Penalty
(5% per month, up to 25%)
The failure-to-file penalty is generally 5% of unpaid tax for each month the return is late, up to 25%. It does not increase past that maximum, though failure-to-pay penalties and interest may continue on any outstanding balance.
Failure-to-Pay Penalty
(0.5% per month + interest)
A separate failure-to-pay penalty of 0.5% per month applies to any unpaid 2014 tax balance. IRS interest accrues from the original due date until the full amount owed is paid in full.
Penalty Abatement Options
(First-Time Abatement & Reasonable Cause)
Penalty relief may be requested by following notice instructions, including by phone, or by submitting a written statement or Form 843. A first-time abatement can be requested even if tax has not been fully paid, though the failure-to-pay penalty continues until paid.
These are the most frequent errors that cause IRS delays, rejected returns, or missed credits on 2014 nonresident alien filings.
- Using the wrong tax year form — Submitting a 2013 or 2015 version of Form 1040-NR instead of the 2014 edition causes processing delays and may result in IRS rejection.
- Missing 2014-specific credit or treaty attachment — Failing to attach required forms for credits or treaty-based return positions on the 2014 return may result in denial or require Form 8833.
- Wrong filing status label — Head of household is not available on Form 1040-NR; a joint return requires a resident election and filing Form 1040 instead.
- Applying Pease limitations incorrectly — For 2014, the itemized deduction limitation applied when AGI exceeded $254,200 for single, $152,525 for married, or $305,050 for qualifying widow(er) filers.
- Treating U.S. scholarship income as fully exempt — Not all scholarship or fellowship income is exempt for nonresident aliens; amounts paid for services are taxable and must be reported correctly.
- Assuming a refund is still available — The three-year window to claim a 2014 refund has likely closed; filing now will not generate a refund unless a qualifying exception applies.
- Missing or incorrect taxpayer identification numbers — Entering an incorrect ITIN, SSN, or EIN causes processing delays and may trigger IRS correspondence requesting verification before the return is accepted.
- Unsigned return — A Form 1040-NR submitted without the filer's original signature is considered invalid; the IRS will return unsigned returns without processing them.
- Missing attachments — Form 1040-NR requires specific schedules and attachments depending on income type; submitting the main form without required supporting documents results in an incomplete return.
What is IRS Form 1040-NR (2014) used for?
For 2014, Form 1040-NR was the income tax return for nonresident alien individuals engaged in a trade or business in the United States or with certain U.S.-source income not fully covered by withholding. It was used to report effectively connected income and claim applicable deductions and credits.
Can I still file a 2014 Form 1040-NR?
Yes, there is no absolute deadline preventing you from filing a prior-year nonresident alien tax return, though the refund window has likely closed. Filing now stops ongoing failure-to-file penalties, satisfies IRS correspondence requesting a prior-year return, and documents your federal income tax obligations for the 2014 calendar year.
What is the difference between effectively connected and non-effectively connected income?
Effectively connected income is tied to a U.S. trade or business and taxed at graduated rates on Form 1040-NR. Non-effectively connected income — such as dividends, rents, and royalties — is generally taxed at a flat 30% or lower treaty rate and reported on Schedule NEC.
Who qualifies as a nonresident alien for the 2014 tax year?
Residency status for 2014 was determined using two tests: the green card test and the substantial presence test. A foreign person who did not pass either test generally qualified as a nonresident alien. Certain visa holders, including students on F visas, may also qualify as exempt individuals under IRS rules.
Does Form 1040-NR apply to students and visa holders?
For 2014, nonresident alien students on F, J, M, or Q visas and certain teachers or trainees generally had to file Form 1040-NR if they had taxable U.S. income. Exempt individuals on those visas who had no filing requirement still generally had to file Form 8843.
What happens if I had no income but was present in the U.S. during 2014?
A protective Form 1040-NR may be filed to preserve deductions and credits if the IRS later determines some income was effectively connected. Certain exempt individuals on F, J, M, or Q visas may still need to file Form 8843 even if no income tax return is otherwise required.
How do I know which IRS address to mail my 2014 Form 1040-NR to?
For a past-due return, file it the same way and to the same location where you would file an on-time return, unless an IRS notice instructs otherwise. Verify the current mailing address on the IRS website or in the most recent Form 1040-NR instructions before submitting your residence country return.
Can I claim a foreign tax credit on Form 1040-NR for 2014?
For 2014, a nonresident alien could generally claim the foreign tax credit only for foreign-source income effectively connected with a U.S. trade or business. Form 1116 was generally required, but a limited exception applied for taxpayers with $300 or less of foreign taxes and only passive-category foreign-source income.
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