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IRS Form 1040 NR (2013): Nonresident Alien Income Tax Return
Download the official 2013 Form 1040-NR, complete your nonresident alien income tax return, and resolve prior-year filing obligations accurately using step-by-step guidance built for international filers.
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What Is This Form
Form 1040-NR is the federal income tax return for nonresident aliens who earned U.S.-source income during the 2013 tax year. Use it to report effectively connected income, claim deductions tied to U.S. activities, and meet IRS filing requirements.
Late Filers
Nonresident aliens who missed the 2013 deadline can still file Form 1040-NR to establish a compliance record and resolve outstanding federal tax obligations.
Multiple Income Sources
Filers with wages, capital gains, or other U.S.-source income must report each category on the correct lines to avoid IRS notices and amended return requests.
Itemizing Deductions
Nonresident aliens may claim itemized deductions directly connected to U.S. trade or business activities conducted during the 2013 calendar year.
Claiming 2013 Credits
Eligible nonresident filers may claim certain federal tax credits on the 2013 return, subject to IRS restrictions that limit credits available to non-U.S. residents.
IRS Compliance
Filing Form 1040-NR creates an official record with the IRS, documents residency status, and reduces the risk of penalties tied to unreported U.S.-source income.
Nonresident Alien Individuals and Estates/Trusts
Form 1040-NR is used by nonresident alien individuals, and by certain estates and trusts, when they meet the IRS filing requirements for the 2013 tax year.
Eligibility
For 2013, file Form 1040-NR if you were a nonresident alien engaged in a U.S. trade or business, or if you had U.S.-source income reportable on Schedule NEC and not all tax owed was fully withheld.
Late Filers
Individuals who missed the 2013 deadline can still submit Form 1040-NR to resolve federal tax obligations and address any outstanding balance with the IRS.
Multiple Income Sources
Nonresident filers with wages, investment income, capital gains, or other U.S.-source earnings must report each income type on the correct Form 1040-NR lines.
Itemizing Deductions
Nonresident aliens who incurred expenses directly connected to U.S. business activities during 2013 may itemize deductions rather than claiming a standard amount.
Claiming 2013 Credits
Filers who qualify for federal tax credits under 2013 IRS rules or applicable income tax treaty provisions must claim them directly on Form 1040-NR.
IRS Compliance
Any nonresident alien engaged in a U.S. trade or business in 2013, or with U.S.-source income not fully withheld, must file Form 1040-NR.
Nonresident Alien Individuals and Estates/Trusts
Nonresident alien individuals, and certain estates and trusts, who meet the 2013 Form 1040-NR filing rules are required to submit this return to the IRS.
Step-by-Step
Follow these six steps to prepare an accurate 2013 Form 1040-NR. Each step reflects IRS rules specific to nonresident alien filers for the 2013 tax year.
1. Gather Your Documents Before Starting
Collect all tax documents showing gross income, capital gains, charitable contributions, withholding statements, and any income tax treaty documentation before beginning your 2013 nonresident return. Having complete records reduces errors and prevents processing delays.
2. Choose the Correct Filing Status [2013 Only]
The 2013 Form 1040-NR filing-status boxes cover single and married residents of Canada, Mexico, or South Korea, single and married U.S. nationals, other single and married nonresident aliens, and a qualifying widow(er) with a dependent child. "Head of household" and "married filing jointly" are not applicable. Confirm your correct box, as an incorrect selection may trigger an IRS notice.
3. Report All Income on the Correct Lines [2013 Only]
Report effectively connected wages on line 8, taxable interest on line 9a, ordinary dividends on line 10a, and capital gains on line 14. Use Schedule NEC for income not effectively connected with a U.S. trade or business, including dividends on line 1, interest on line 2, and other U.S.-source income on the applicable lines.
4. Calculate Adjusted Gross Income (AGI)
For 2013, Form 1040-NR allowed above-the-line adjustments, including educator expenses, HSA deduction, moving expenses, IRA deduction, student loan interest deduction, self-employment-related deductions, and domestic production activities deduction, among others. Your AGI determines eligibility for deductions and credits under the 2013 IRS rules.
5. Choose Your Deductions and Apply Exemptions
For 2013, nonresident aliens generally could not claim the standard deduction, except for certain residents of India who were students or business apprentices. The personal exemption amount was $3,900. Spouse and dependent exemptions were limited to U.S. nationals and residents of Canada, Mexico, South Korea, and qualifying residents of India. Confirm applicable rules before applying any exemption on your return.
6. Claim the 2013-Specific Credits [2013 Only]
Attach Schedule OI to every 2013 Form 1040-NR submission. Attach Form 8833 only when treaty-disclosure rules require it. Include applicable credit forms such as Form 1116, Form 2441, Form 8880, or Form 5695, as needed.
Filing Deadline — April 15, 2014 [2013 Only]
For tax year 2013, Form 1040-NR was due April 15, 2014, for filers with wages subject to U.S. withholding, and June 16, 2014, for those without. An automatic extension was available via Form 4868, but it did not extend the time to pay. Interest on any unpaid balance accrued from the original due date.
Refund Deadline — Likely Expired
For a 2013 calendar-year Form 1040-NR, a refund claim generally had to be filed within three years of the original due date — typically April 15, 2017, for filers with withholding, or June 16, 2017, for those without. Refunds not claimed by the applicable deadline are generally forfeited. Consult a tax professional if you believe an exception may apply.
Processing Time — Allow Several Months
The IRS states that an accurately completed past-due return takes approximately six weeks to process, though prior-year submissions may take longer. If you have a balance due, pay promptly to minimize additional interest accumulation while your return is under review. Do not assume receipt without confirmed delivery documentation.
E-Filing Restriction — Paper Mail Required [2013 ONLY]
The 2013 Form 1040-NR falls outside the IRS modernized e-file window and must be paper filed. Mail without payment to the Austin, Texas address, or with payment to the Charlotte, North Carolina P.O. Box per the 2013 instructions. If the IRS sent a notice, use the address on that notice.
Missing W-2s or Tax Records for 2013?
Late filers often lack original wage statements and income records from 2013. IRS and SSA transcripts can help you reconstruct the information needed to complete an accurate nonresident alien tax return.
IRS Wage & Income Transcript
IRS wage and income transcripts are generally available for the current and nine prior tax years. A 2013 transcript may no longer be within the standard availability window.
IRS Account Transcript
This transcript shows federal tax payments made, penalties assessed, refunds issued, and any IRS adjustments or account activity posted to your 2013 account since the original filing deadline.
Social Security Administration
SSA earnings records can substitute for missing W-2s by confirming wages credited to your Social Security account during the 2013 calendar year for reconstruction purposes.
Contact Prior Employers
Employers are legally required to retain payroll records for a minimum period under federal law, making them a valid source for reconstructing 2013 wage documentation.
Do not estimate income figures — use IRS transcripts to match reported records accurately and reduce the likelihood of follow-up notices from the IRS.
Missing W-2s or Tax Records?
You can still complete your return even without original records
Penalties and interest on the unpaid 2013 income tax have been accruing since the original filing deadline over a decade ago. Filing now immediately stops the failure-to-file penalty from growing further.
Failure-to-File Penalty
(5% per month, up to 25%)
The failure-to-file penalty is generally 5% of unpaid tax per month, up to 25%, reduced by any failure-to-pay penalty applied in the same month. If the return is more than 60 days late, a minimum penalty applies.
Failure-to-Pay Penalty
(0.5% per month + interest)
The failure-to-pay penalty is 0.5% of unpaid tax per month, up to 25%, dropping to 0.25% during an approved installment agreement or rising to 1% after certain levy notices. Interest accrues at the federal short-term rate plus 3 points.
Penalty Abatement Options
(First-Time Abatement & Reasonable Cause)
The failure-to-pay penalty is 0.5% of unpaid tax per month, up to 25%, dropping to 0.25% during an approved installment agreement or rising to 1% after certain levy notices. Interest accrues at the federal short-term rate plus 3 points.
Filing is always better than not filing. When both penalties apply in the same month, the failure-to-file rate is 4.5% versus 0.5% for failure-to-pay.
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Most errors on late-filed 2013 nonresident alien returns cause IRS processing delays, rejected submissions, or missed credits that cannot be recovered.
- Using the wrong tax year form — Submitting a form from a different tax year invalidates the return; always use the official 2013 Form 1040-NR for this filing.
- Missing Schedule NEC or Schedule OI — Include Schedule NEC for non-effectively connected income and Schedule OI as required. Missing either schedule can delay processing or cause the disallowance of claimed items.
- Wrong filing status label — Selecting a filing-status box not permitted for your situation causes processing errors and may require an amended return before the IRS can proceed.
- Applying Pease limitations incorrectly — For 2013, itemized deduction limits applied when AGI exceeded $250,000 for boxes 1–2, $150,000 for boxes 3–5, or $300,000 for box 6.
- Mishandling treaty documentation — Complete Schedule OI item L for 2013 treaty claims and attach Form 8833 only when required. Missing required disclosures may result in IRS notices or adjustments.
- Assuming a refund is still available — The refund window for most 2013 Form 1040-NR filers closed in 2017. Filing now will not generate a refund unless a specific exception applies.
- Missing or incorrect Social Security numbers — An incorrect or missing SSN or ITIN causes processing delays and may result in rejected withholding credits on your 2013 return.
- Unsigned return — A paper-filed Form 1040-NR without a valid signature is considered invalid and will not be processed until a corrected signed copy is received.
- Missing attachments — Failing to include required schedules, withholding statements, or treaty disclosure forms results in an incomplete return that the IRS may return for correction.
What is IRS Form 1040-NR (2013) used for?
IRS Form 1040-NR (2013) is the federal income tax return for nonresident alien individuals, and certain estates and trusts, who met IRS filing requirements for the 2013 tax year. It reports effectively connected income, itemized deductions tied to U.S. activities, and treaty-exempt income disclosed on Schedule OI.
Can I still file a 2013 Form 1040-NR?
Yes, the IRS generally accepts late-filed returns regardless of how many years have passed. However, the tax refund window for most 2013 filers closed in 2017. If you owe a balance, penalties and interest have been accruing since the original deadline, so filing promptly limits further accumulation.
Who must file Form 1040-NR for 2013?
A nonresident alien engaged in a trade or business in the United States generally had to file Form 1040-NR for 2013, even with no income or treaty-exempt income. Those not engaged in a U.S. trade or business filed only when a specific filing trigger applied under the 2013 instructions.
How does an income tax treaty affect my 2013 Form 1040-NR?
An applicable income tax treaty may reduce or eliminate U.S. income tax on certain categories of U.S.-source income. To claim treaty-exempt income, complete Schedule OI item L. Attach Form 8833 only when treaty-based return position rules require it, subject to the listed exceptions under 2013 IRS guidance.
What is effectively connected income, and how is it reported?
Effectively connected income includes wages, business income, and earnings from a U.S. trade or business, taxed at graduated rates and reported in Part I of Form 1040-NR. Income not effectively connected with a U.S. trade or business is reported separately on Schedule NEC at flat withholding rates.
What filing statuses are available on Form 1040-NR (2013)?
The 2013 Form 1040-NR filing-status boxes cover single and married residents of Canada, Mexico, or South Korea, single and married U.S. nationals, other single and married nonresident aliens, and a qualifying widow(er) with a dependent child. "Head of household" and "married filing jointly" are not available on this form.
How do I submit a late 2013 Form 1040-NR today?
Because 2013 returns fall outside the IRS modernized e-file window, the completed, signed return must be mailed directly to the IRS. Mail to Austin, Texas, without payment, or to the Charlotte, North Carolina P.O. Box with payment. Include all required schedules and retain a complete copy for your records.
What should I do if I cannot pay the full balance owed for 2013?
File the return immediately, even if you cannot pay taxes in full. Filing stops the failure-to-file penalty, which is substantially higher than the failure-to-pay penalty. The IRS offers installment agreements and penalty abatement through First-Time Abatement or Reasonable Cause for qualifying 2013 filers.
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