Form 1040 vs 1040-NR: how to choose the correct tax form
Not sure whether to file Form 1040 or 1040-NR? It’s about your tax residency, and the IRS rules are more complex than they seem.
In this guide, we’ll walk you through who should file which form and how to determine your residency status. Whether you're an international student, visa holder, green card applicant, or US citizen living abroad, you'll find exactly what you need to file correctly.
Form 1040 or Form 1040-NR: key differences explained
The IRS uses two different tax forms depending on your residency status: Form 1040 for US tax residents and Form 1040-NR for nonresidents.
Form 1040 requires you to report all income, whether earned in the US or abroad. This includes freelance work, foreign investments, and property income. Form 1040-NR only reports and taxes US-sourced income.
Below is a quick comparison to help you understand the core differences:
| Form 1040 (resident alien) | Form 1040-NR (nonresident alien) | |
|---|---|---|
| Who files | Generally US citizens, green card holders, dual-status aliens, and those who pass the substantial presence test | Nonresident aliens who earned US-sourced income, dual-status aliens |
| Filing status options | Single, married filing jointly, married filing separately, head of household, qualifying widow(er) | Single or married filing separately (with exceptions) |
| Income taxed | Worldwide income must be reported and taxed | Only US-sourced income is taxed |
| Standard deduction | Yes | Generally no (with exceptions) |
| Dependents | Can generally claim qualifying dependents | Can claim only if covered by tax treaty (with conditions) |
| Tax credits | Eligible for a range of credits | Limited credit eligibility |
Filing statuses and dependents
Residents filing Form 1040 can choose from all standard tax statuses. Nonresident aliens filing Form 1040-NR are generally limited to single and married filing separately.
A married nonresident alien can elect to be treated as a US resident to file jointly if their spouse is a US citizen or resident alien. Some treaty provisions allow additional flexibility depending on the country.
Dependents are restricted on Form 1040-NR. You can only claim them if you qualify under a tax treaty with Canada, Mexico, South Korea, or, in the case of students, India. Dependents must have an SSN or ITIN, even under treaty rules.
Standard deduction and credits
Form 1040 allows the standard deduction by default, but Form 1040-NR filers typically cannot claim it. Most tax credits – such as the earned income credit and American opportunity credit – are also unavailable. In rare cases, education benefits may apply under a treaty.
A few exceptions exist, including child tax credit in certain situations and foreign tax credit – if you pay tax to a foreign government on foreign-sourced income that is also taxed by the US.
Tax treaties and income types
Tax treaties are especially important for Form 1040-NR filers. They can reduce withholding on US wages or scholarships and exempt pensions or business income from US taxation.
You may need to file Form 8833 with your return to claim treaty benefits.
Example 1: A French researcher temporarily working at a US university under a J-1 visa may be able to exclude part or all of their compensation from US taxes by claiming benefits under Article 20(1) of the US–France tax treaty, which provides an exemption for teaching and research income for a period not exceeding two years.
Example 2: A Canadian nonresident alien earning US-sourced income may be eligible to claim dependents on Form 1040-NR under Article XXIV(2) of the US–Canada tax treaty, which allows residents of Canada to claim the same personal exemptions (now replaced by dependent credits) as US residents, provided they meet certain support and residency conditions.
How to determine your residency status for tax purposes
Substantial presence test
You are considered a US tax resident if you meet both of the following:
You were physically present in the US for at least 31 days during the current calendar year, and your total presence over three years equals 183 days or more, using this weighted formula:
- all days in the current year
- 1/3 of the days in the previous year
- 1/6 of the days in the year before that
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Certain individuals are exempt from counting days toward the substantial presence test. This includes F-1, J-1, M, or Q visa holders (typically exempt for a limited number of years), diplomats or employees of international organizations, and individuals who were unable to leave the US due to a medical condition.
In some cases – especially for Canadian snowbirds – you may qualify for the “closer connection” exception and claim nonresident status, even if you meet the day-count threshold under the substantial presence test.
Green card test
You pass the green card test if you were issued a permanent resident card (Form I-551) – commonly known as a green card – by US Citizenship and Immigration Services (USCIS). If you meet this test at any time during the year, you are generally treated as a US resident for tax purposes.
However, your residency doesn’t automatically begin on the date the green card was approved. Instead, it starts on the first day you are physically present in the US as a lawful permanent resident. You may need to file Form 1040 for the resident portion and attach Form 1040-NR as a statement for your nonresident period.
Pro tip. Just having a green card doesn’t automatically make you a full-year tax resident. Your physical presence and financial and tax ties to the US are what determine how you file. Are you a green card holder? Find more information about your tax status here.
Dual-status filers
You’re a dual-status filer if you were both a US resident and a nonresident in the same tax year. This often happens in the year you arrive in or depart from the US, and it has a direct impact on how you file your taxes.
Example: You arrived in the US on an H-1B visa in June 2024 and passed the substantial presence test by October. You would be considered a nonresident from January through May and a resident from June onward – making you a dual-status filer.
If you’re a dual-status filer, you’ll need to submit Form 1040 for your resident period and attach a Form 1040-NR statement for the nonresident part of the year. You generally can’t file jointly or claim the standard deduction, and treaty benefits are limited. These must be mailed – e-filing isn’t allowed.
Dual-status filing can be complex. Reporting the wrong income in the wrong part of the return is a common mistake – and one that can trigger IRS scrutiny.
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Form 1040 and Form 1040-NR: which one should you file? [real-life examples]
Choosing the right form depends on your tax residency status and the type of income you earned. Immigration status doesn’t define tax status. Even temporary visa holders can be tax residents – it all comes down to days of presence and other IRS criteria.
Let’s break it down with real-life examples:
US citizen living abroad: A US citizen residing in the UK and earning foreign income must still file Form 1040 and report worldwide income.
Green card holder: Someone who obtained a green card in March 2024 becomes a resident for tax purposes from that point forward and must file Form 1040, even if they left the US later that year.
Returning US resident after years abroad: A green card holder who lived abroad for several years but returned to the US in August 2024 might be treated as a dual-status filer – nonresident for the part of the year before re-entry, and resident afterward.
Dual-status filer: A J-1 teacher who switched to an H-1B mid-year may file Form 1040 and Form 1040-NR statement, depending on visa dates and presence in the US.
F-1 visa student: An international student who arrived in the US in 2022 on an F-1 visa and is still studying in 2024 likely files Form 1040-NR. F-1 visa holders are usually considered nonresidents for up to 5 calendar years.
H-1B visa worker: A software engineer on an H-1B visa who worked in the US for 220 days in 2024 and has no exempt status meets the substantial presence test. They would be considered a resident and file Form 1040.
If you're unsure which form to file, refer to IRS Publication 519 for a detailed explanation of residency tests and exceptions. You can also use our substantial presence test calculator for a quick answer based on your days in the US.
How to file Form 1040 vs Form 1040-NR
Once you’ve determined your tax residency status, it’s time to file the correct form – either Form 1040 (for residents) or Form 1040-NR (for nonresidents).
Form 1040
E-filing is the fastest and most efficient option, with direct deposit available for refunds. Common supporting documents include:
- W-2s, 1099s, or other income statements
- Form 1098-T (for education credits)
- bank interest or investment income
- proof of health coverage (if applicable)
The deadline is April 15, unless you live abroad (then it’s automatically extended to June 16 (in 2025).
Form 1040-NR
Many filers must print and mail Form 1040-NR to the IRS. Supporting documents may include:
- copy of your passport and visa
- W-2s, 1042-S, or 1099s
- treaty statement (if claiming benefits)
- Form 8833, if required for treaty disclosure
1040-NR returns are also due April 15 if you earned wages, or June 15 if you didn’t. Use IRS Publication 519 to check mailing addresses based on your location.
Filed the wrong form? Here's how to fix it
The IRS bases form requirements on your residency status, and using the wrong form can result in delays, incorrect tax treatment, or even penalties.
If you filed Form 1040-NR instead of Form 1040 – or vice versa – you’ll likely need to submit Form 1040-X. It’s best to amend as soon as you catch the mistake.
Need help? Talk to a tax professional
Filing the wrong form – or missing key deductions, credits, or treaty benefits – can lead to overpaying or delays from the IRS. If you’re unsure whether to file Form 1040, Form 1040-NR, or need to handle a dual-status situation, we’re here to help.
At Taxes for Expats, we specialize in working with expats, visa holders, and nonresident filers. We’ll review your situation, determine the correct filing status, and make sure your return is accurate and compliant.
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FAQ
Generally, no. Form 1040-NR only allows the married filing separately status. However, in limited cases such as if your spouse is a US citizen or resident alien you may be able to make an election to file jointly on Form 1040 instead.
You may be considered a dual-status filer. This means you file Form 1040 for the resident period and attach a Form 1040-NR statement for the nonresident part of the year.
Tax treaties can reduce or eliminate tax on certain types of US income for nonresidents such as wages, interest, dividends, or pensions. You may need to file Form 8833 with your return to claim treaty benefits.
Yes if too much tax was withheld from your US income, you may be eligible for a refund. That said, refund options are more limited than for residents, especially since most credits don’t apply to 1040-NR filers.
If you filed the wrong form based on your residency status, you may need to file an amended return using Form 1040-X. It’s important to fix this quickly to avoid penalties or delays.
This guide is for info purposes, not legal advice. Always consult a tax pro for your specific case.