Form 1040-NR — the non-resident income return

A non-resident who has U.S.-source income that is effectively connected with a U.S. trade or business (ECI), U.S. rental income they report on a net basis, or tax withheld that they want back. Whether marketplace selling creates ECI is a fact-specific judgment — we assess it before preparing anything, and we tell you plainly if you do not need to file at all.

Common filers in our niche: foreign owners of U.S. rental property (often electing net-basis treatment so expenses are deductible), active e-commerce sellers whose facts point to ECI, and non-residents reclaiming over-withheld tax on U.S. income.

Deadlines: generally April 15 with U.S. wages subject to withholding, June 15 without — the common case for overseas owners. Your return is prepared and signed by a licensed U.S. preparer and filed by mail, with proof of submission archived in your portal.

No SSN? An ITIN application (Form W-7) is prepared together with your return — and as an IRS-authorized Certifying Acceptance Agent, we certify your identity documents so your original passport is never mailed to the IRS. See the ITIN service.