Who Must File Form 1040NR

Generally, a nonresident alien who receives U.S. source income must file a return on Form 1040NR if additional taxes are due or if conducting a business in the United States. A nonresident alien who is married to a U.S. citizen or resident at the end of the year can choose tax treatment as a U.S. resident.

You must file Form 1040NR if any of the following conditions apply:

• A nonresident alien engaged in a trade or business in the United States during 2015 must file even if he does not receive income from the trade or business, has no U.S. source income, or receives income exempt from U.S. tax. However, a nonresident alien taxpayer with no gross income does not complete the schedules for Form 1040NR. Instead, he should attach a list of the kinds of exclusions claimed and the amount of each.
• A nonresident alien not engaged  in a trade or business in the United States during 2015 who received income from U.S. sources reportable on Schedule NEC, Tax on Income Not Effectively Connected with a U.S. Trade or Business and not all of the U.S. tax owed was withheld from that 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

A nonresident alien must also file a return if owing any special taxes, including any of the following:

• Alternative minimum tax
• Additional tax on a qualified plan, including an Individual Retirement Arrangement (IRA), or other tax-favored account. However, if this is the only tax owed, you can file Form 5329 by itself.
• Household employment taxes. However, if this is the only tax owed, you can file Schedule H by itself.
• Social security and Medicare tax on tips not reported to the employer or on wages received from an employer who did not withhold these taxes.
• Recapture of first-time homebuyer credit.
• Write-in taxes or recapture taxes, including uncollected social security and Medicare or RRTA tax on tips reported to an employer or group-term life insurance and additional taxes on HSAs.
• You have net earnings from self-employment of at least $400 and is a resident of a country with whom the United States has an international social security agreement.

A nonresident alien does not need to file Form 1040NR if:

• The only U.S. trade or business was the performance of personal services; and
• Wages were less than $4,000; and
• You have no other need to file a return to claim a refund of over withheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty
• You are a nonresident alien student, teacher, or trainee temporarily present in the United States under an "F", "J", "M" or "Q" visa, and have no income that is subject to tax under section 871.
• You are a partner in a U.S. partnership that was not engaged in a trade o business in the United States during the tax year and Schedule K-1 (Form 1065) includes only income from U.S sources that is reportable on Schedule NEC

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