50,000+ clients worldwide
Trusted by clients in 190+ countries
20+ years of experience
US nonresident tax return preparation and cross-border filings
Exceptional accuracy
Every return is prepared and reviewed by seasoned tax advisors
You were in the US on a visa as a student, scholar, or trainee and received wages, 1099 income, or fellowship income that may require filing Form 1040-NR.
You formed a US entity to access US banking or payment processing and discovered that annual IRS reporting requirements apply – even with no US income.
Your US tax residency status changed mid-year – for example, you became a US tax resident, or a green card was issued or surrendered – and you may need to file both a resident and a nonresident return.
You live outside the US and receive distributions from a US retirement account, Social Security, or a government pension – and want to confirm your filing obligations and withholding treatment.
You hold US equities, bonds, or funds in a US account, and taxes were withheld from dividends or proceeds – or you’re not sure whether they should have been.
You own US real estate and generate rental income – or you’ve sold a property and had a significant amount withheld at closing. Either way, a nonresident US tax return is likely required.
“I was on a student visa and tried to file my own return – then discovered I’d been using the wrong form.”
“I had $60,000 withheld when I sold my US property – filing is the only way to get any of it back.”
“I buy shares and sell them. My capital gains were withheld because they never updated my tax status on time. Now I need help claiming a refund.”
“I didn’t realise I still had to file after surrendering my green card. I’ve been renting out the property for ten years without filing anything.”
“I formed a US LLC and had no idea there was a required annual filing even with no income.”
Form 1040-NR is the US federal tax return for nonresident aliens – the return you file as a foreign citizen when you have US-source income. TFX handles 1040-NR tax preparation from start to finish, reviewing your income documents, confirming your residency status, and preparing every required form. Whether you need help filling out Form 1040-NR for the first time or are managing income across multiple sources, we file online through TFX’s secure portal in most cases – with transparent pricing set out up front.
For years when your tax residency status changed mid-year, TFX prepares Form 1040 and Form 1040-NR as a single coordinated submission, with treaty provisions applied where relevant.
TFX prepares Form W-7 and guides you through the IRS identity document certification process – handled alongside your tax return.
TFX reviews the original filing and prepares the amendment – including cases where Form 1040 was filed in years that required Form 1040-NR.
A dedicated CPA session covering treaty provisions, withholding treatment, and the US tax implications of decisions you’re considering as a nonresident.
TFX prepares the required Form 5472 and pro forma Form 1120 filings and, where applicable, a reasonable cause statement requesting IRS penalty relief for prior-year gaps. EIN support is available where the LLC doesn’t yet have one.
TFX prepares Form 1040-NR with Schedule E, determines whether a nonresident state return applies, and covers back-filing for clients with missing prior-year returns.
TFX has prepared US tax returns for individuals in more than 190 countries, including thousands of foreign nationals.
Deep, focused experience preparing Form 1040-NR across every income type – US rental property, brokerage and investment accounts, pension distributions, and foreign-owned LLCs.
Every return follows the same defined process: CPA-led preparation, a second-level CPA review, and a final compliance check before filing.
Filing a US tax return as a nonresident alien is required when you have US-source income – including rental income, dividends and interest from US accounts, wages earned in the US, distributions from US retirement accounts, or gains from the sale of US real estate. The filing requirement applies regardless of whether US tax was already withheld from that income at source. If you’re unsure whether your income type triggers a filing obligation, a free consultation will confirm your position.
Yes. TFX prepares Form 1040-NR for foreign citizens with US-source income, wherever you’re based – from rental income and investment accounts to pensions, US LLC filings for nonresidents, and withholding refund cases.
Withholding is a prepayment to the IRS – not a final settlement of your tax liability. Filing Form 1040-NR is how you calculate your actual amount owed and, if withholding exceeded that amount, how you claim a refund of the excess. Without filing, any over-withheld amounts remain with the IRS.
Yes. Rental income from a US property is US-source income and must be reported annually on Form 1040-NR, even when deductible expenses offset the income entirely. Filing allows you to claim allowable costs – including depreciation – that can significantly reduce your US tax liability. If you have prior years where no return was filed, TFX can assess the back-filing requirement and prepare the missing returns.
Yes. A single-member US LLC owned by a non-US person is a foreign-owned disregarded entity and is required to file Form 5472 and a pro forma Form 1120 each year – even with zero income or activity. The IRS penalty for a missing or late Form 5472 is $25,000 per year. TFX prepares these filings and, for prior-year gaps, can submit a reasonable cause statement requesting penalty relief.
Form 1040-NR can be e-filed in most cases where the filer has a Social Security number or a valid ITIN. TFX uses 1040-NR electronic filing wherever available. Where e-filing isn’t an option for a specific situation – such as certain dual-status filings – we handle the paper filing and mailing on your behalf through the secure client portal.
If you don’t have a Social Security number, yes. An Individual Taxpayer Identification Number is required to file Form 1040-NR. ITINs expire after three consecutive years without use on a tax return – if yours has lapsed, it must be renewed before filing can proceed. TFX prepares Form W-7 and guides you through the document certification process, typically alongside the tax return itself.
The IRS generally accepts up to six years of delinquent filings to bring a nonresident alien into compliance. TFX assesses your specific situation and prepares the required back filings across those years, typically with a multi-year discount applied. The exact scope is confirmed in the engagement letter before preparation begins.
It depends on your income type and the state involved. US rental property income often triggers a state filing obligation in addition to the federal return – the requirement depends on where the property is located. Some states, like Florida, have no income tax and require no state return. TFX assesses your state obligations, identifies the relevant states, and prepares any required nonresident state returns alongside the federal filing.
A dual-status return covers a year in which your US tax residency status changed. For that year, you file both Form 1040 for the resident period and Form 1040-NR for the nonresident period. TFX determines whether a dual-status filing applies to your situation and prepares both returns as a coordinated submission.
1040-NR tax prep starts at $525 for a standard nonresident return. Additional services – including Schedule E for rental income, Form 5472 for foreign-owned LLCs, nonresident state returns, or Form W-7 for ITIN applications – are priced separately. Review our pricing page for more information. All fees are set out up front in the engagement letter before preparation begins.
