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IRS Form 1040-NR (2021): Nonresident Alien Income Tax Return
Download the official 2021 Form 1040-NR, complete each section using the correct schedules, and file your nonresident alien income tax return accurately — or fix errors on a previously submitted return.
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What Is This Form
IRS Form 1040-NR is the federal income tax return nonresident aliens use to report effectively connected income and certain U.S.-source income not effectively connected with a U.S. trade or business. Capital gains are reportable only in specific cases, and tax withholding is claimed as a credit, not income.
Late Filers
Nonresident filers who missed the 2021 deadline can still submit Form 1040-NR, and the 2021 return can generally be e-filed even now.
Multiple Income Sources
Filers with wages, investment income, and capital gains from U.S. sources must report each income category separately using the correct lines and supporting schedules.
Itemizing Deductions
Nonresident aliens with effectively connected income may claim itemized deductions, though most must be allocated to that income; certain charitable and casualty losses may also qualify.
Claiming 2021 Credits
Eligible nonresident filers may claim certain credits for the 2021 tax year, including withholding credits and treaty-based allowances documented on the applicable schedules.
IRS Compliance
Schedule OI must accompany every Form 1040-NR; Schedule NEC is required for U.S.-source income not effectively connected with a U.S. trade or business.
Citizens Abroad / Military
A nonresident alien outside the U.S. may still have a Form 1040-NR filing obligation depending on income type, withholding status, and credits claimed.
Eligibility
Form 1040-NR is required for any nonresident alien engaged in a trade or business in the United States during 2021. It also applies when U.S. source income, tax treaty provisions, or income tax withholding obligations trigger a federal filing requirement.
Late Filers
Nonresident filers who missed the 2021 deadline can still file Form 1040-NR, which can generally be e-filed, to meet their federal obligation.
Multiple Income Sources
Filers with wages, transportation income, capital gains, or investment income from U.S. sources must report each type on the correct lines and attach supporting tax forms.
Itemizing Deductions
Nonresident aliens can generally claim itemized deductions on effectively connected income; the standard deduction is unavailable, though certain charitable contributions and casualty losses may qualify.
Claiming 2021 Credits
Filers with federal income tax withheld from wages, fellowship grants, or investment income may claim those withholding credits on Form 1040-NR to offset tax.
IRS Compliance
Any nonresident alien required to file Form 1040-NR who fails to submit it risks IRS-initiated substitute returns, additional assessments, and potential tax treaty benefit disallowance.
Citizens Abroad / Military
Nonresident aliens outside the U.S. during 2021 who received wages, scholarships, or investment income connected to U.S. sources must still file Form 1040-NR.
Step-by-Step
Follow these steps to prepare an accurate 2021 Form 1040-NR. Completing each stage in sequence reduces errors and ensures all required schedules are attached before filing.
1. Gather Your Documents
Collect all wage records (W-2, 1042-S), investment statements, fellowship documentation, federal identification numbers (SSN or ITIN), and any tax treaty documentation applicable to your home country before starting the form.
2. Confirm Your Filing Status [2021 Only]
For Form 1040-NR, the only permitted filing statuses are single, married filing separately, and qualifying widow(er). Married filing jointly and head of household are not allowed. If a resident-spouse election is made, the joint return is filed on Form 1040, not Form 1040-NR. Confirm your status before completing the return.
3. Report All Income on the Correct Lines
On the 2021 Form 1040-NR, wages go on line 1a; fellowship grants on line 1b; treaty-exempt income on line 1c; effectively connected dividends on lines 3a–3b; royalties on Schedule 1, line 5; and non-effectively connected U.S.-source income on Schedule NEC. Capital gains are taxable only for effectively connected gains, U.S. real property, or under the 183-day rule.
4. Calculate Adjusted Gross Income (AGI)
Nonresident aliens may claim only adjustments allowed in the 2021 instructions, not all resident adjustments. Most deductions must be allocated to effectively connected income, though certain charitable contributions and casualty losses remain deductible. AGI determines applicable treaty benefits, credits, and withholding reconciliations on the 2021 return.
5. Choose Your Deductions and Apply Exemptions [2021 Only]
Most nonresident aliens cannot claim the standard deduction, except certain students and business apprentices from India eligible under the U.S.-India treaty. Most itemized deductions must be allocated to effectively connected income, though certain charitable contributions and casualty losses may also qualify. Personal exemptions were suspended under the Tax Cuts and Jobs Act and do not apply for 2021.
6. Claim the 2021 Withholding Credit [2021 Only]
Filers may claim credit for federal income tax withheld, as shown on Forms W-2 and 1042-S, on the applicable line of Form 1040-NR. Attach all withholding documents; the credit cannot exceed the amounts actually withheld.
Filing Deadline — June 15, 2022
Nonresident aliens not subject to U.S. wage withholding had until June 15, 2022, to file Form 1040-NR for tax year 2021; those with wages withheld had an April 18, 2022, deadline. An automatic extension to October 17, 2022, was available by filing Form 4868, but any tax owed continued to accrue interest from the original due date forward.
Refund Deadline — Likely Expired
The refund statute is generally the later of 3 years from filing or 2 years from paying the tax. For withheld or estimated tax, payments are treated as made on the return due date. For most 2021 Form 1040-NR filers, the refund-claim deadline was tied to the 2022 due date. Exceptions may apply; consult a tax professional.
Processing Time — Allow Several Months
Paper-filed Form 1040-NR returns can take six months or more to process, depending on IRS volume and schedule completeness. Filers with a balance due should submit payment promptly to stop penalty and interest accrual, regardless of where the return is in processing.
E-Filing — Electronic Filing Available
The 2021 Form 1040-NR can be electronically filed. Tax return preparers are generally required to e-file Forms 1040-NR for tax years ending on or after December 31, 2020, subject to limited exceptions, including dual-status, fiscal-year, estate, and trust returns. Confirm current IRS guidance before submitting electronically.
Missing W-2s or Tax Records for 2021?
Nonresident filers who cannot locate 2021 wage statements, 1042-S forms, or other income records can request IRS transcripts, though availability may be limited, and not all information returns are reflected.
IRS Wage & Income Transcript
An IRS wage and income transcript shows data from information returns such as Forms W-2, 1098, 1099, and 5498; Form 1042-S is not specifically listed.
IRS Account Transcript
An IRS account transcript reflects payments made, credits applied, and IRS adjustments for 2021, helping filers confirm whether withholding was credited and filings were received.
Social Security Administration
The Social Security Administration can provide wage records reported under your Social Security number for 2021, which may serve as a secondary source when W-2 documents are unavailable from employers.
Contact Prior Employers
Contacting prior U.S. employers or payers directly is an option for obtaining duplicate W-2 or 1042-S forms; employers may reissue missing documents upon written request.
Do not estimate income — use IRS transcripts and official records to confirm your reported figures match what the IRS received for 2021.
Missing W-2s or Tax Records?
You can still complete your return even without original records
Nonresident filers with an outstanding balance for the 2021 tax year face compounding penalties and interest the longer the federal income tax return remains unfiled or unpaid. Understanding these charges is the first step toward resolving what you owe.
Failure-to-File Penalty
(5% per month, up to 25%)
The failure-to-file penalty is 5% of unpaid tax per month, up to 25%, maxing out after 5 months. When both penalties apply in the same month, the failure-to-file portion is reduced by the failure-to-pay amount.
Failure-to-Pay Penalty
(0.5% per month + interest)
The failure-to-pay penalty is 0.5% per month, reduced to 0.25% during an approved installment agreement, and increased to 1% after a notice of intent to levy. Interest accrues daily at rates that change quarterly.
Penalty Abatement Options
(First-Time Abatement & Reasonable Cause)
The IRS lists first-time abate/administrative waiver, reasonable cause, and statutory exception as types of penalty relief, depending on the penalty and the facts. Consulting a tax professional can help determine which relief type applies to your situation.
The failure-to-file rate is 5% monthly, and failure-to-pay is 0.5%; when both apply, the former is reduced. The failure-to-file penalty caps after 5 months.
Owe Taxes and Need Help?
If your tax situation has resulted in unpaid IRS debt, professional help can reduce what you owe and stop enforcement actions:
- settle your IRS tax debt for less than the full amount with an Offer in Compromise
- set up an affordable IRS payment plan to resolve your balance
- remove or reduce IRS penalties added to your tax debt
Request a free tax relief assessment — speak with a licensed specialist today.
These are the most common errors that delay processing or trigger IRS correspondence on 2021 Form 1040-NR returns.
- Wrong tax year form — Using a Form 1040-NR from any year other than 2021 results in IRS rejection; always verify the tax year printed on the form before filing.
- Missing Schedule NEC or Schedule OI — Omitting Schedule OI, required with all Form 1040-NR filings, or Schedule NEC for non-effectively connected U.S.-source income triggers processing delays and IRS correspondence.
- Wrong filing status — Selecting married filing jointly or head of household, both prohibited on Form 1040-NR, will prompt IRS adjustments and may affect tax treaty benefit calculations.
- Applying Pease limitations incorrectly — The Pease limitation on itemized deductions was suspended under the Tax Cuts and Jobs Act and does not apply for 2021.
- Treating withholding as the only item on Form 1042-S — Form 1042-S reports both gross income and federal tax withheld; only the withholding is a credit — the underlying income must also be reported correctly.
- Assuming a refund is still available — The refund window for most 2021 filers was tied to the 2022 due date; confirm eligibility with a tax professional before filing late.
- Missing or incorrect SSN or ITIN — An SSN or ITIN that does not match IRS records will cause rejection or suspension; verify against your IRS correspondence before filing.
- Unsigned return — A paper Form 1040-NR submitted without a signature is invalid and will be returned for completion, restarting the processing clock.
- Missing attachments — Failing to attach Forms W-2, 1042-S, or other required documents means the IRS cannot verify withheld tax credits, delaying processing and risking denial.
What is IRS Form 1040-NR (2021) used for?
IRS Form 1040-NR is the federal income tax return nonresident aliens use to report effectively connected income and certain U.S.-source income for 2021. It captures wages, investment income, and fellowship grants, and is used to claim tax treaty benefits, withholding credits, and determine any balance owed to the IRS.
Can I still file a 2021 Form 1040-NR?
Yes, you can still file Form 1040-NR for 2021, which can generally be e-filed even after the deadline. Filing now stops the failure-to-file penalty from growing. However, the refund-claim window for most 2021 filers has passed, so a late return typically serves to address balances owed and restore compliance.
Who is required to file Form 1040-NR?
A nonresident alien engaged in a U.S. trade or business during 2021 generally must file Form 1040-NR. Those not engaged must file only if tax liability was not fully satisfied by withholding or if claiming a refund, deductions, or credits. Treaty provisions may modify but do not eliminate the obligation.
What is effectively connected income, and why does it matter?
Effectively connected income includes wages and business income connected with a U.S. trade or business. Capital gains are taxable to nonresident aliens only in specific situations — effectively connected gains, U.S. real property interests, or the 183-day rule. Correct classification determines the applicable rate and lines to use.
What identification number does a nonresident alien need to file?
A nonresident alien must have an SSN or ITIN to complete Form 1040-NR. Those needing an ITIN file Form W-7 attached to the return, unless an exception applies. An ITIN is issued solely for federal tax purposes and does not authorize work or affect immigration status.
What happens if a U.S. employer or payer has already withheld income tax?
Tax withholding reported on Forms W-2 or 1042-S is credited against total tax liability on Form 1040-NR. If withholding exceeds tax owed, the excess is refundable — provided the return was filed within the applicable refund statute period. Attach all withholding documents to ensure the credit is properly applied.
Can a nonresident alien file jointly with a U.S. citizen spouse?
Generally, a nonresident alien must file separately on Form 1040-NR and cannot file jointly. A narrow exception allows election of resident treatment when married to a U.S. citizen or resident alien, enabling a joint Form 1040. This election carries significant tax implications requiring professional evaluation.
How does a tax treaty affect the 2021 Form 1040-NR filing?
The U.S. has income tax treaties with many countries that may reduce or eliminate federal taxes on wages, royalties, pensions, and scholarships. Treaty benefits are claimed on Form 1040-NR by identifying the treaty, article, and income amount. Treaty provisions do not remove the filing obligation, and positions must be disclosed.
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