Form 1040 NR
Who Must File Form 1040-NR
1.You were a nonresident alien engaged in a trade or business. You must file even if:
2.You were a nonresident alien not engaged in a trade or business and:
3.You owe any special taxes, including any of the following.
4.You received HSA, Archer Medical Savings Account (MSA), or Medicare Advantage MSA distributions.
5.You had net earnings from self‐employment of at least $400 and you are a resident of a country with whom the United States has an international social security agreement (often called a totalization agreement).
6.Advance payments of the premium tax credit were made for you or a dependent who enrolled in coverage through the Marketplace. You or whoever enrolled you should have received Form(s) 1095‐A showing the amount of the advance payments.
7.You’re the personal representative for a deceased person who would have had to file Form 1040-NR. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property.
8.You represent an estate or trust that has to file Form 1040-NR. Change the form to reflect the provisions of subchapter J, chapter 1, of the Internal Revenue Code. You may find it helpful to refer to Form 1041 and its instructions when completing the Form 1040-NR.
9.You held a qualified investment in a qualified opportunity fund (QOF) at any time during the year. You must file your return with Form 8997.
10.You’re a dual-resident taxpayer and you would like to be treated as a nonresident of the United States for purposes of figuring your income tax liability.
