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IRS Form 1040-NR (2019): Nonresident Alien Income Tax Return
File your 2019 U.S. nonresident return accurately. Download, complete, and submit IRS Form 1040-NR for tax year 2019 — covering effectively connected income, FDAP income, tax treaties, and all required schedules.
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What Is This Form
IRS Form 1040-NR is the federal income tax return filed by nonresident aliens who earn U.S.-source income. For tax year 2019, the form covers effectively connected income, FDAP income, capital gains, and treaty-reduced rates — each reported on the appropriate schedule.
Late Filers
Nonresident filers who missed the 2019 deadline can still file Form 1040-NR, though penalties and interest accrue from the original due date.
Multiple Income Sources
Filers with wages, dividends, interest, capital gains, or insurance premiums must separate effectively connected income from FDAP income and report each category on the correct schedule.
Itemizing Deductions
For 2019, nonresident aliens could not claim personal exemptions and generally itemized only deductions allocated to effectively connected U.S. income under Schedule A rules.
Claiming 2019 Credits
Form 1040-NR allowed taxpayers to claim withholding credits from Forms W-2, 1099, 8805, 8288-A, and 1042-S on lines 62a through 62d.
IRS Compliance
Accurate reporting of gross income, proper Schedule NEC attachment for FDAP income, and correctly matched withholding figures are all required to pass IRS intake review.
Nonresident Aliens Abroad
Nonresident aliens abroad who failed the green card test and substantial presence test must still file Form 1040-NR if they have U.S.-source income.
Eligibility
For 2019, file Form 1040-NR if you were a nonresident alien engaged in a U.S. trade or business, or if you had income reportable on Schedule NEC and not all tax owed was withheld. Filing is mandatory when those rules apply.
Late Filers
Nonresident filers who missed the 2019 deadline must still file Form 1040-NR to stop penalty accrual and resolve any outstanding tax balance.
Multiple Income Sources
Not every U.S.-source amount is reportable on Form 1040-NR — certain bank interest is exempt, and non-ECI capital gains are taxed only under the 183-day rule.
Itemizing Deductions
For 2019, nonresident aliens generally could not claim the standard deduction, except for certain students or business apprentices from India eligible under the U.S.-India treaty.
Claiming 2019 Credits
Eligible filers may claim withholding credits from Forms W-2, 1042-S, 8805, and 8288-A, or treaty-based reduced rates when all supporting documentation is attached.
IRS Compliance
For 2019, the filing requirement depended on the specific rules in Form 1040-NR Table A — not simply on receiving U.S.-source income as a nonresident alien.
Nonresident Aliens Abroad
Nonresident aliens abroad, including visa holders and foreign nationals engaged in U.S. business, must file Form 1040-NR for 2019 if U.S.-source income was received.
Step-by-Step
Filing Form 1040-NR accurately requires careful separation of income types, correct application of tax treaties, and attachment of all required schedules before submitting to the IRS.
1. Gather Your Documents
Collect identification records, visa documents, and income statements reflecting gross income earned during 2019, including Forms W-2, 1042-S, capital gains records, and any income sourced from a U.S. trade or business.
2. Confirm Your Filing Status [2019] Only
Form 1040-NR for 2019 uses nonresident-specific filing status designations. The available boxes were: single nonresident alien, married nonresident alien, and qualifying widow(er). The head of household was not available; dual status required an attached statement. Individual exemptions were suspended for 2019 — confirm the correct status before proceeding, as it affects your income tax rate.
3. Report All Income on the Correct Lines
For 2019, effectively connected wages and business income were reported on the main form; effectively connected capital gains flowed through Form 8949 and Schedule D to line 14. FDAP income, such as dividends, interest, rents, and royalties, is reported on Schedule NEC at the applicable statutory or treaty-reduced rate. Confirm all line placements against the 2019 form instructions.
4. Calculate Adjusted Gross Income (AGI)
For 2019, allowable adjustments on Form 1040-NR included the deductible part of self-employment tax, self-employed health insurance, IRA deduction, student loan interest, HSA deduction, and certain write-in adjustments. Many adjustments available to resident aliens are restricted for nonresidents. AGI controls credit eligibility and phase-out thresholds.
5. Choose Deductions and Apply Exemptions [2019] Only
For 2019, nonresident aliens generally could not claim the standard deduction — except certain students and business apprentices from India eligible under Article 21(2) of the U.S.-India Income Tax Treaty. Itemized deductions connected to U.S. income were required instead. Personal exemptions for yourself, spouses, or dependents were suspended for 2019.
6. Apply 2019 Withholding Credits and Treaty Rates [2019] Only
For 2019, claim withholding from Forms W-2/1099 on line 62a, Form 8805 on line 62b, Form 8288-A on line 62c, and Form 1042-S on line 62d. Attach Form 8833 when a treaty-based position requires disclosure under IRS rules.
Filing Deadline — June 15, 2020 (or April 15, 2020 for wage earners)
For tax year 2019, Form 1040-NR was due April 15, 2020, for nonresident aliens with wages subject to U.S. withholding, and June 15, 2020, for those without such wages. Filing Form 4868 by the regular due date gave an automatic 6-month extension to October 15, 2020. Returns filed late accrue failure-to-file penalties and interest.
Refund Deadline — Likely Expired
For a 2019 original return, the refund window generally expired on April 15, 2023, or June 15, 2023, depending on the original due date. The IRS states the refund period is usually the later of 3 years from filing or 2 years from paying the tax. Exceptions may apply — consult a tax professional.
Processing Time — Allow Several Weeks
The IRS says it takes approximately 6 weeks to process an accurately completed past-due return. Filers with a balance due should submit payment promptly to limit ongoing interest and penalty accrual, regardless of how long processing takes. Delays may occur if the return contains errors or missing attachments.
E-Filing Restriction — Confirm Available Channels [2019] Only
IRS Free File can only be used for the current-year return and is not available for a 2019 Form 1040-NR filed today. Confirm which filing channels are currently available for prior-year nonresident returns. If filing on paper, use the mailing address in the 2019 Form 1040-NR instructions based on whether you are enclosing a payment and your taxpayer category.
Missing W-2s or Tax Records for 2019?
Nonresident filers who lack original income documents for 2019 should obtain IRS transcripts before completing Form 1040-NR. Transcripts reflect what the IRS already has on file and are the most reliable substitute for missing statements.
IRS Wage & Income Transcript
The wage and income transcript shows data from Forms W-2, 1098, 1099, and 5498 — use it to reconstruct income figures before completing your 2019 return.
IRS Account Transcript
The tax account transcript shows basic data such as filing status, taxable income, payment types, and changes made after filing — useful for understanding your 2019 account history.
Social Security Administration
If your 2019 Form W-2 is unavailable and was issued by a U.S. employer, the Social Security Administration can provide earnings records that reflect wages reported for that tax year.
Contact Prior Employers / Withholding Agents
Reach out to U.S. employers or withholding agents who paid wages or FDAP income in 2019 — they can reissue copies of W-2s and 1042-S forms.
Do not estimate income figures on your 2019 return — use IRS transcripts and official records to ensure your reported amounts match IRS records.
Missing W-2s or Tax Records?
You can still complete your return even without original records
If your 2019 Form 1040-NR shows a balance due, penalties and interest have been accruing since the original filing deadline. Understanding the penalty structure and available relief options is essential before submitting your income tax return.
Failure-to-File Penalty
(5% per month, up to 25%)
The failure-to-file penalty is generally 5% per month, up to 25%. If both failure-to-file and failure-to-pay apply in the same month, the combined penalty is 5% — made up of 4.5% and 0.5,% respectively.
Failure-to-Pay Penalty
(0.5% per month + interest)
The failure-to-pay penalty is generally 0.5% per month up to 25%, increasing to 1% after certain levy notices and dropping to 0.25% during an installment agreement. IRS interest compounds daily at the federal short-term rate plus 3%.
Penalty Abatement Options
(First-Time Abatement & Reasonable Cause)
First-time abatement may remove penalties for filers with a clean compliance history. Reasonable cause abatement may apply if circumstances were beyond your control. If billed, you may send an explanation with the bill or call the IRS.
Filing your 2019 return now — even with a balance — is always better than not filing. The failure-to-file penalty is generally much higher than the failure-to-pay penalty rate.
These are the most frequent errors that delay processing or trigger IRS notices on 2019 Form 1040-NR returns.
- Using the wrong tax year form — Submitting a 2018 or 2020 Form 1040-NR for tax year 2019 creates a mismatch; always confirm the form header reads "2019" before filing.
- Missing Schedule NEC for non-ECI income — Schedule NEC is required for non-effectively connected income; omitting it when required causes underreporting errors and IRS matching discrepancies on your 2019 return.
- Incorrect filing status — Nonresident aliens cannot file jointly; selecting "Married Filing Jointly" invalidates the return and requires correction before the IRS will process it.
- Applying Pease limitations incorrectly — The Pease limitation was suspended under the Tax Cuts and Jobs Act and did not apply to 2019 returns; incorrectly applying it understates allowable deductions.
- Treating FDAP income as effectively connected income — Misclassifying fixed, determinable, annual, or periodic income as effectively connected rather than reporting it on Schedule NEC causes tax calculation errors.
- Assuming a refund is still available — The three-year window to claim a 2019 refund has closed for most filers; consult a tax professional about available exceptions before filing.
- Missing or incorrect SSN / ITIN — An inaccurate or missing Social Security number or ITIN can delay processing and may cause the IRS to disallow certain benefits or delay a refund.
- Unsigned return — The IRS rejects any Form 1040-NR submitted without the filer's original signature and date; an unsigned return is not considered filed and continues to accrue penalties.
- Missing required attachments — Failure to attach Forms W-2, 1042-S, Schedule NEC, or treaty disclosure statements where required results in incomplete return notices and extended IRS review times.
What is IRS Form 1040-NR (2019) used for?
IRS Form 1040-NR for 2019 is the federal income tax return for nonresident aliens who received U.S.-source income. It reports effectively connected income, FDAP income, capital gains, and treaty-reduced rates, and calculates any tax owed or refund due.
Can I still file a 2019 Form 1040-NR return?
Yes, you can still file a 2019 Form 1040-NR, though IRS Free File only handles current-year returns. The window to claim a 2019 refund has likely closed under the three-year rule, but a tax professional can evaluate whether exceptions apply.
What is the difference between effectively connected income and FDAP income on Form 1040-NR?
Effectively connected income (ECI) is income tied to a U.S. trade or business, taxed at graduated rates on the main form. FDAP income, such as dividends and interest, is reported on Schedule NEC at a flat 30% rate or applicable treaty rate.
What is Schedule NEC, and when must it be attached?
Schedule NEC figures tax on income not effectively connected with a U.S. trade or business, including original issue discount and gains from the sale of real property. Treaty-exempt income is separately reported through Schedule OI and line 22 when applicable rules are met.
How does a tax treaty affect what I report on Form 1040-NR for 2019?
If the filer's foreign country of residence has an income tax treaty with the United States, a lower treaty rate may apply to FDAP income, such as dividends, royalties, or pensions. The reduced rate is reported on Schedule NEC, and eligibility must be confirmed under the 2019 provisions.
What identification number do I need to file Form 1040-NR?
Filers must provide either a Social Security number (SSN) or an Individual Taxpayer Identification Number (ITIN) on Form 1040-NR. If you need a first-time ITIN for a 2019 return, attach Form W-7 when filing. An incorrect or missing SSN/ITIN can delay processing and may cause the IRS to disallow certain benefits.
What forms do I need to attach to Form 1040-NR for 2019?
Required attachments include Form W-2 for wages, Form 1042-S for FDAP income and withholding, and Schedule NEC when non-ECI income is present. A foreign person engaged in a trade or business must attach supporting schedules for capital gains transactions. Review the 2019 instructions for the complete list.
Where do I mail a 2019 Form 1040-NR?
For 2019 Form 1040-NR, mailing addresses depended on whether you enclosed a payment and on the taxpayer category, not the country of residence. Refer to the mailing address table in the 2019 instructions on IRS.gov, as service center assignments differ by year, and using the wrong address delays processing.
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