U.S. Nonresident Alien Income Tax Return

Foreign nationals temporarily present in the United States as students, trainees, scholars, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income.

There is no minimum dollar amount of income that triggers a filing requirement for a nonresident alien, including a foreign student or a foreign scholar.

These categories of individuals must file a Form 1040-NR, U.S. Nonresident Alien Income Tax Return if they have any income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc.

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Last Updated: 07/01/2022