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IRS Form 1040-NR (2024): Nonresident Alien Income Tax Return
Download, complete, and file your 2024 U.S. nonresident income tax return accurately using the official IRS form and current filing rules for nonresident aliens.
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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 2024 tax year. It covers wages, taxable interest, dividends, and income effectively connected to a U.S. trade or business.
Late Filers
Nonresident aliens who missed the 2024 deadline can still file Form 1040-NR to report income, claim withheld taxes, and avoid escalating failure-to-file penalties.
Multiple Income Sources
Filers reporting wages, investment income, and U.S. business income simultaneously must attach the correct tax forms to accurately reflect each 2024 income category.
Itemizing Deductions
Nonresident aliens may claim certain deductions connected to U.S.-source income on Form 1040-NR, though the allowable deductions differ from those available to U.S. residents.
Claiming 2024 Credits
Eligible filers claim allowable 2024 tax credits and report federal income tax withheld on Forms W-2 and 1042-S as payments.
IRS Compliance
Filing Form 1040-NR accurately and on time helps satisfy federal reporting obligations, but penalties and interest can still apply if filing or payment requirements are not met.
Citizens Abroad / Military
For 2024, Form 1040-NR is due April 15, 2025, if wages were withheld, or June 16, 2025, if not applicable.
Eligibility
A nonresident alien generally must file Form 1040-NR if engaged in a U.S. trade or business, had under-withheld U.S. income tax, or wants to claim a refund, deductions, or credits.
Late Filers
Nonresident aliens who failed to file by the 2024 deadline must still submit Form 1040-NR to report income, recover over-withheld taxes, and stop accruing failure-to-file penalties.
Multiple Income Sources
Filers receiving wages, interest, dividends, or effectively connected business income during 2024 must use Form 1040-NR to categorize each income type on the appropriate schedules separately.
Itemizing Deductions
Nonresident aliens with deductible U.S.-connected expenses may itemize allowable deductions on Form 1040-NR, as the standard deduction is generally not available.
Claiming 2024 Credits
Taxpayers with federal income tax withheld through an employer or withholding agent file Form 1040-NR to reconcile withholding and claim any refund.
IRS Compliance
Any nonresident alien engaged in a U.S. trade or business during 2024 — regardless of net income — is generally required to file Form 1040-NR.
Citizens Abroad / Military
Nonresident aliens living outside the United States during 2024, including visa holders and exchange visitors, must file Form 1040-NR if U.S.-source income applies.
Step-by-Step
Follow these steps carefully when completing tax forms like the 2024 Form 1040-NR to avoid delays, penalties, or IRS correspondence requesting corrections.
1. Gather Your Documents
Collect all records of U.S.-source income for 2024, including Forms W-2, 1042-S, and 1099. Also, gather your visa documentation, passport, ITIN or SSN, and any records of federal income tax withheld during the year.
2. Choose the Correct Filing Status (2024 Only)
For 2024, nonresident aliens filing Form 1040-NR may generally use single, married filing separately, or — if specific conditions are met — qualifying surviving spouse. The head of household is not available. A joint resident election is a separate rule and generally results in filing as a resident. Confirm your status against the 2024 IRS instructions.
3. Report All Income on the Correct Lines (2024 Only)
Report effectively connected income and FDAP income on the correct 2024 Form 1040-NR sections. Wages go on lines 1a–1h, totaled on line 1z; effectively connected interest and dividends on lines 2b and 3a/3b; non-effectively connected income on Schedule NEC. Disclose treaty-exempt income on Schedule OI and Form 8833 when required.
4. Calculate Adjusted Gross Income (AGI)
For 2024, nonresident aliens may deduct allowable above-the-line adjustments from effectively connected income, including certain business expenses and IRA contributions if eligible. AGI can affect deduction eligibility, but tax is computed from taxable income after deductions and filing-status rules are applied.
5. Choose Your Deductions and Apply Exemptions 2024 Only
Nonresident aliens generally cannot claim the standard deduction, except for certain students and business apprentices from India who are eligible under Article 21(2) of the U.S.–India Income Tax Treaty. Otherwise, filers must itemize deductions limited to U.S.-source expenses. For tax years after December 31, 2017, and before January 1, 2026, no personal exemption deduction is allowed.
6. Claim the 2024-Specific Credit 2024 Only
For 2024, Form 1040-NR filers may claim only the credits the instructions allow. Nonresident aliens generally cannot claim earned income, elderly, or education credits. Attach supporting forms such as Form 1116.
Filing Deadline — April 15, 2025 (or June 16, 2025 if No U.S. Wages)
Nonresident aliens with wages subject to U.S. withholding had until April 15, 2025; those without such wages had until June 16, 2025. File Form 4868 for an extension, which does not extend the time to pay. Form 2350 applies only to certain U.S. citizens and resident aliens abroad. Interest accrues on unpaid balances.
Refund Deadline — Likely Expired for Earlier Years
The refund deadline is generally the later of 3 years from filing or 2 years from paying the tax. Early-filed returns are treated as filed on the due date. For 2024 filers, that date is April 15 or June 16, 2025. Refunds for 2020 or earlier are likely expired; exceptions may apply.
Processing Time — Allow Several Months
The IRS does not publish a universal processing timeframe for 2024 Form 1040-NR paper returns. The 2024 instructions confirm that Form 1040-NR can be e-filed, and e-filing is generally faster. Filers who owe a balance should pay by the original deadline to avoid additional interest and penalties.
E-Filing Restriction — Paper Mail Required in Some Cases 2024 Only
The 2024 instructions confirm Form 1040-NR can be e-filed, and having an ITIN does not by itself prevent e-filing. First-time ITIN applicants generally submit Form W-7 with the return by mail. Paid preparers must generally e-file unless an exception applies, such as dual-status filers, fiscal-year filers, trusts, or estates.
Missing W-2s or Tax Records for 2024?
Missing income documents for your 2024 federal tax return can delay filing and result in underreporting. Use the following IRS-approved resources to reconstruct your tax documents before completing Form 1040-NR.
IRS Wage & Income Transcript
The IRS wage and income transcript shows data from Forms W-2, 1098, 1099, and 5498. Verify whether Form 1042-S appears by checking your IRS account.
IRS Account Transcript
An IRS account transcript shows payments made, credits applied, and penalties assessed for the 2024 tax year, helping confirm what the IRS has on record for your account.
Social Security Administration
The Social Security Administration maintains wage records tied to your SSN for 2024 and can provide a statement of earnings useful for reconstructing employment income.
Contact Prior Employers
Reach out directly to any 2024 employer or withholding agent to request a duplicate Form W-2 or 1042-S if the original was lost, delayed, or never received.
If a Form W-2 or 1099-R is missing or incorrect, the IRS allows Form 4852 using reasonable estimates from available records.
Missing W-2s or Tax Records?
You can still complete your return even without original records
Unpaid 2024 tax balances on Form 1040-NR continue to accrue penalties and interest until paid in full. Understanding your options helps you reduce what you owe and reach a resolution faster.
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%. A minimum penalty applies if the return is more than 60 days late. Filing promptly, even without full payment, significantly limits this penalty.
Failure-to-Pay Penalty
(0.5% per month + interest)
A separate failure-to-pay penalty of 0.5% per month applies to any unpaid 2024 balance, capped at 25%. Interest accrues at the federal short-term rate plus 3%, compounding daily from the original due date.
Penalty Abatement Options
(First-Time Abatement & Reasonable Cause)
Nonresident alien filers with a clean compliance history may qualify for first-time abatement. Those who missed the deadline due to serious illness, natural disaster, or documented IRS error may qualify for reasonable cause abatement instead.
Filing late beats not filing — the failure-to-file penalty is larger than the failure-to-pay penalty. When both apply in the same month, the failure-to-file penalty is reduced by the failure-to-pay amount.
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Avoidable errors on your 2024 Form 1040-NR delay processing, trigger IRS notices, and invite preventable penalties.
- Using the wrong tax year form — Submitting a prior-year version of Form 1040-NR instead of the 2024 edition will result in automatic rejection by the IRS.
- Omitting Schedule NEC or Schedule OI — Failing to attach Schedule NEC for non-effectively connected income or Schedule OI for other information is a common 2024 error that triggers IRS correspondence.
- Wrong filing status selection — Nonresident aliens who select married filing jointly or head of household without meeting the narrow qualifying criteria will need to amend the return.
- Applying deduction limitations incorrectly — Nonresident aliens generally cannot claim the standard deduction, but certain students and business apprentices from India may qualify under the U.S.–India Income Tax Treaty.
- Treating FDAP income as effectively connected — Misclassifying fixed, determinable, annual, or periodical income as effectively connected income results in incorrect tax rates and requires an amended return.
- Assuming a refund is still available for prior years — Filers who believe they can recover overpayments from years before 2022 should verify whether the three-year refund window has already closed.
- Missing or incorrect identification numbers — Entering an incorrect SSN, ITIN, or EIN anywhere on the return causes processing delays and may result in rejected or unprocessed filings.
- Unsigned return — A Form 1040-NR submitted without the required taxpayer signature is considered invalid and will not be processed by the IRS.
- Missing withholding attachments — Attach all required withholding documents per the 2024 instructions: Forms W-2, 1042-S, SSA-1042S, RRB-1042S, 8288-A, 2439, and 1099-R; attach Form 8805 to the back.
What is IRS Form 1040-NR (2024) used for?
IRS Form 1040-NR is the federal income tax return for nonresident aliens with U.S.-source income during 2024. It reports wages, interest, dividends, and effectively connected income. Filers use it to calculate tax owed, claim withholding, and request any refund due.
Can I still file a 2024 tax return?
Yes, you can still file Form 1040-NR for 2024 after the deadline. Filing stops future failure-to-file penalty accrual, and refund claims are subject to the later of 3 years from filing or 2 years from payment. The 2024 due date is April 15 or June 16, 2025, depending on your situation.
Who is considered a nonresident alien for 2024?
A nonresident alien is a person who is not a U.S. citizen and meets neither the green card test nor the substantial presence test for 2024. F, J, M, or Q visa holders must determine tax residency each year under applicable rules and generally use Form 1040-NR if filing is required.
What is the difference between effectively connected income and FDAP income?
Effectively connected income (ECI) from a U.S. trade or business is taxed at regular graduated rates. FDAP income not effectively connected is often taxed at 30% or a lower treaty rate, though certain deposit and portfolio interest is exempt. Both types are reported separately on Form 1040-NR.
Do I need an ITIN to file Form 1040-NR?
If you lack a Social Security number, complete Form W-7 and submit it with your Form 1040-NR, leaving the SSN area blank. The IRS will assign the ITIN and forward the return for processing. Filing without a valid identification number or a pending W-7 will result in rejection or no processing.
Can a tax treaty reduce or eliminate my 2024 U.S. tax?
Yes, the United States has income tax treaties with many countries that may reduce or exempt U.S.-source income for nonresident alien filers. Claim treaty benefits on Form 1040-NR and disclose them on Schedule OI. Provisions vary by country and income type, so confirm eligibility under your applicable treaty.
What forms do I need to attach to Form 1040-NR for 2024?
Attach Schedule NEC only if you have non-effectively connected income; include Schedule OI as required. Attach withholding and proof forms per the 2024 instructions — Forms W-2, 1042-S, SSA-1042S, RRB-1042S, 8288-A, 2439, and 1099-R if tax was withheld; Form 8805 goes to the back. Add Schedule A or Form 1116 when applicable.
What happens if I owe taxes but cannot pay the full balance for 2024?
If you cannot pay the full amount due with your 2024 Form 1040-NR, file on time to avoid the larger failure-to-file penalty. Request a payment plan using Form 9465 or explore short-term extension options. The IRS also offers Currently Not Collectible status for documented financial hardship.
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