Federal U.S. Nonresident Alien Income Tax Return

U.S. Nonresident Alien Income Tax Return
2025 Form 1040-NR
Form

1040-NR U.S. Nonresident Alien Income Tax Return 2025
Department of the Treasury—Internal Revenue Service

For the year Jan. 1–Dec. 31, 2025, or other tax year beginning
Filed pursuant to section 301.9100-2

IRS Use Only—Do not write
or staple in this space.

OMB No. 1545-0074

, 2025, ending

, 20

See separate instructions.

Deceased MM / DD / YYYY Spouse MM / DD / YYYY

Combat zone

Other

Your first name and middle initial

Your identifying number
(see instructions)

Last name

Home address (number and street). If you have a P.O. box, see instructions.

Apt. no.

City, town, or post office. If you have a foreign address, also complete spaces below.

State

Foreign country name

Foreign postal code

Filing Status

Foreign province/state/county
Single

Married filing separately (MFS)

ZIP code

Qualifying surviving spouse (QSS)

Estate

Trust

Check only
one box.

If you checked the QSS box, enter the child’s name if
the qualifying person is a child but not your dependent:

Digital Assets

At any time during 2025, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) . .

Dependents

Dependent 1

Dependent 2

Dependent 3

Yes

No

Dependent 4

(see instructions) (1) First name
(2) Last name

If more
than four
dependents,
see instructions
and check
here . .

(3) Identifying
number
(4) Relationship
(5) Check if
lived with
you more
than half
of 2025
(6) Credits

Income
Effectively
Connected
With U.S.
Trade or
Business
Attach
Form(s) W-2,
1042-S,
SSA-1042-S,
RRB-1042-S,
and 8288-A
here. Also
attach Form(s)
1099-R if tax
was withheld.
If you did not
get a Form
W-2, see
instructions.

1a
b

Yes

Child tax
credit

Yes

Credit for
other
dependents

Child tax
credit

Yes

Credit for
other
dependents

Child tax
credit

Yes

Credit for
other
dependents

Child tax
credit

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1a
1b

c
d
e

Tip income not reported on line 1a (see instructions) . . . . . . .
Medicaid waiver payments not reported on Form(s) W-2 (see instructions) .
Taxable dependent care benefits from Form 2441, line 26 . . . . . .

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1c
1d
1e

f
g
h

Employer-provided adoption benefits from Form 8839, line 31
Wages from Form 8919, line 6 . . . . . . . . . .

i
j
k

Total amount from Form(s) W-2, box 1 (see instructions) .
Household employee wages not reported on Form(s) W-2 .

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Other earned income (see instructions). Enter type and amount:
Reserved for future use . . . . . . . . . . . . .
Reserved for future use . . . . . . . . . . . . .

1f
1g
1h

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1i
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1j

1k
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b Taxable interest .

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1z
2b

b Ordinary dividends .
2
Line 3b
b Taxable amount . .

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3b

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4b

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5b

Credit for
other
dependents

Total income exempt by a treaty from Schedule OI (Form 1040-NR), item
L, line 1(e) . . . . . . . . . . . . . . . . . . .

z
2a

Add lines 1a through 1h .
Tax-exempt interest . .

3a
c
4a

Qualified dividends . . .
3a
Check if your child’s dividends are included in 1
IRA distributions . . . .
4a

c
5a
c

Check if (see instructions)
Pensions and annuities .
Check if (see instructions)

6
7a
b

Reserved for future use . . . . . . . . . . . . . . . . . .
Capital gain or (loss). Attach Schedule D if required
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Check if:
Schedule D not required
Includes child’s capital gain or (loss)

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6
7a

8
9

Additional income from Schedule 1 (Form 1040), line 10 . . . . . . . . . .
Add lines 1z, 2b, 3b, 4b, 5b, 7a, and 8. This is your total effectively connected income

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9

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2a

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5a
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Line 3a

. 1

Rollover

. 1

Rollover

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2
QCD
3
b Taxable amount . .
2
PSO
3
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10

Adjustments to income from Schedule 1 (Form 1040), line 26. These are your total adjustments to
income
. . . . . . . . . . . . . . . . . . . . . . . . . . .

11a

Subtract line 10 from line 9. This is your adjusted gross income

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice,
see separate instructions.

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Cat. No. 11364D

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11a

Form 1040-NR (2025) Created 9/8/25

Page 2

Form 1040-NR (2025)

Tax and
Credits

11b
12
13a
b
c

Amount from line 11a (adjusted gross income) . . . . . . . . . . . . . . . .
Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard
deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . .
Qualified business income deduction from Form 8995 or Form 8995-A .
13a
Exemptions for estates and trusts only (see instructions) . . . . .
13b
Additional deductions from Schedule 1-A, line 38 . . . . . . .
13c

14
15
16

Add lines 12 through 13c . . . . . . . . . . . . . . . . . .
Subtract line 14 from line 11b. If zero or less, enter -0-. This is your taxable income .
Tax (see instructions). Check if any from Form(s): 1
8814
2
4972
3

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14
15
16

17
18
19

Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . .
Add lines 16 and 17 . . . . . . . . . . . . . . . . . .
Child tax credit or credit for other dependents from Schedule 8812 (Form 1040)

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17
18
19

20
21
22
23a

Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . .
Add lines 19 and 20 . . . . . . . . . . . . . . . . . . .
Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . .
Tax on income not effectively connected with a U.S. trade or business from
23a
Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . .
Other taxes, including self-employment tax, from Schedule 2 (Form 1040),
23b
line 21 . . . . . . . . . . . . . . . . . . . .
Transportation tax (see instructions) . . . . . . . . . . .
23c
Add lines 23a through 23c . . . . . . . . . . . . . . . . .
Add lines 22 and 23d. This is your total tax . . . . . . . . . . . .

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20
21
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23d
24

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25d
25e

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25f
25g
26

29
30

Form(s) 8288-A . . . . . . . . . . . . . . . .
Form(s) 1042-S . . . . . . . . . . . . . . . .
2025 estimated tax payments and amount applied from 2024 return .
Reserved for future use . . . . . . . . . . . . . .
Additional child tax credit (ACTC) from Schedule 8812 (Form 1040). If
do not want to claim the ACTC, check here . . . . . . . .
Credit for amount paid with Form 1040-C
. . . . . . . .
Refundable adoption credit from Form 8839, line 13
. . . . .

31
32
33

Amount from Schedule 3 (Form 1040), line 15 . . . . . . . .
31
Add lines 28, 29, 30, and 31. These are your total other payments and refundable credits
Add lines 25d, 25e, 25f, 25g, 26, and 32. These are your total payments . . . . . .

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32
33

34
35a
b

If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid
. .
Amount of line 34 you want refunded to you. If Form 8888 is attached, check here . . . .
Routing number
c Type:
Checking
Savings

d
e

Account number
If you want your refund check mailed to an address outside the United States not shown on page 1,
enter it here.

b
c
d
24

Payments
and
Refundable
Credits

25
a
b

Federal income tax withheld from:
Form(s) W-2 . . . . . . .
Form(s) 1099 . . . . . . .

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c
d
e

Other forms (see instructions) .
Add lines 25a through 25c . .
Form(s) 8805 . . . . . .

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f
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26
27
28

Refund
Direct deposit?
See instructions.

Amount
You Owe
Third Party
Designee

36
37

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you
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Amount of line 34 you want applied to your 2026 estimated tax
. .
Subtract line 33 from line 24. This is the amount you owe.
For details on how to pay, go to www.irs.gov/Payments or see instructions .
Estimated tax penalty (see instructions) . . . . . . . . . .

Designee’s
name

12

25a
25b
25c
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27
28
29
30

34
35a

36

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38
Do you want to allow another person to discuss this return with the IRS? See instructions.
38

11b

Phone
no.

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37

Yes. Complete below.

No

Personal identification
number (PIN)

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Sign
Here
Paid
Preparer
Use Only

Your signature

Phone no.
Preparer’s name

Date

Email address
Preparer’s signature

Firm’s name
Firm’s address

Go to www.irs.gov/Form1040NR for instructions and the latest information.

If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)

Your occupation

Date

PTIN

Check if:
Self-employed

Phone no.
Firm’s EIN
Form 1040-NR (2025)