Ladinez & Company, PC

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Who Must File Form 1040NR

File Form 1040NR if any of the following four conditions applies to you.

1. You were a nonresident alien engaged in a trade or business in the United States during year. You must file even if:

a. You have no income from a trade or business conducted in the United States,

b. You have no U.S. source income, or

c. Your income is exempt from U.S. tax under a tax treaty or any section of the Internal Revenue Code. However, if you have no gross income for 2014, do not complete the schedules for Form 1040NR. Instead, attach a list of the kinds of exclusions you claim and the amount of each.

2. You were a nonresident alien not engaged in a trade or business in the United States during 2014 and:

a. You received income from U.S. sources that is reportable on Schedule NEC, lines 1 through 12, and

b. Not all of the U.S. tax that you owe was withheld from that income.

3. You represent a deceased person who would have had to file Form 1040NR.

4. You represent an estate or trust that has to file Form 1040NR.

Other situations when you must file. You must file a return for the year if you owe any special taxes, including any of the following. Alternative minimum tax. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account.

- We are CPAs, tax accountants, tax preparers, business managers and consultants based in Torrance, CA near Los Angeles & OC, serving the entire U.S. See us at Yelp & Facebook. Call us (424) 278-4838 or e-mail us at This email address is being protected from spambots. You need JavaScript enabled to view it. .

 

 

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