在美国从事商业活动的非居民外国注册bbin游戏网端入口.S. 在纳税年度或以其他方式从美国获得的收入.S. 来源必须使用表格1040-NR来提交他们的 所得税纳税申报表. This form is also required for representatives of a deceased person who would have filed it 在纳税年度内 and for some estates or trusts.

就像普通的1040表格, those who are required to fill out Form 1040-NR may owe more money or be entitled to a refund.

谁被认为是非居民的外国注册bbin游戏网端入口?

一般来说，如果你不是美国公民，你就被认为是非居民外国注册bbin游戏网端入口.S. 公民,你 不 meet either the “green card” test or the “substantial presence” test for the year in question.

The substantial presence test requires you to meet specific residency goals; it bases your residency status on the length of your stay in the U.S. 在该税务年度及前两年. 通过绿卡测试并被认为是外国居民, 你必须是合法的美国永久居民.S. 在纳税年度的任何时候.

如果你是非美国居民，打算重新进入美国.S., it’s essential to complete Form 1040-NR because you’ll likely need to show that you submitted any required tax forms to modify your visa terms.

我如何知道我是否需要使用表格1040-NR?

如果有以下情况，你需要使用表格1040-NR:

  • 你是一个在美国从事贸易或生意的非居民外国注册bbin游戏网端入口.S. 在纳税年度内. You’ll still be required to fill out the form even if you didn’t receive income from that trade or business.
  • 你没有在美国从事任何贸易或业务.S.但仍有来自美国的收入.S. 出现在NEC计划中的消息来源, 第1行到第12行, 你欠的一些税并没有从你的收入中扣除.
  • You owe special taxes, such as the alternative minimum tax or household employment tax.
  • 你收到了来自:
    • 健康储蓄账户
    • 阿彻的医疗储蓄账户
    • 医疗保险优先医疗储蓄账户
  • Your net earnings from self-employment totaled at least $400 and you live in a country that has a Social Security agreement with the U.S.
  • You’re a personal representative for a deceased person who would have had to file the form when he or she was alive.
  • You represent an estate or trust that is required to file Form 1040-NR.

You may be eligible to file the shorter version of the form (Form 1040-NR-EZ) if your only U.S. 收入来自工资, 工资, 提示, 退还国家和地方税收, 奖学金或助学金, 以及免税利息或股息. 然而, you cannot use the EZ form if you intend to claim the qualified business deduction or have received taxable interest or dividend income.

除了, you may have to file both Form 1040 and Form 1040-NR if your residency status changes during the year.

This is just an overview of tax return requirements for nonresident aliens; there are many more provisions that could affect your filing. 规则很复杂, 因此，与一位合格的税务专业注册bbin游戏网端入口士合作是很重要的, especially because laws and tax regulations can change with little notice. 确保你全年都有记录，还有 接触 to a tax expert at 谢伊Labagh Dobberstein should you need any assistance.