Form 1040NR
File Form 1040NR if any of the following conditions apply to you:
- You were a nonresident alient engaged in a trade or business in the United States. You must file even if (a) none of your income came from a trade or business conducted in the United States, (b) you have no U.S. source income, or (c) your income is exempt from U.S. tax.
- You were a nonresident alien not engaged in a trade or business in the United States and not all U.S. tax that you owe was withheld from your income.
- You represent a deceased person who would have had to file Form 1040NR.
- You represent an estate or trust that has to file Form 1040NR.