U.S. non-resident tax return checklist (Form 1040-NR)

About you

Full legal name

U.S. tax number (SSN or ITIN)Don't have one? We can help you apply for an ITIN.

Date of birth

Tax year

Country of citizenship

Country where you live for tax purposes

Email address

Phone

Address outside the U.S.

City

Province or state

Postal code

Country

Days you spent in the U.S.

This tax year

Last year

The year before

Count every day you were in the U.S., even part of a day.

Your U.S. income

Tick each type of U.S. income you had this year.

Rental income from U.S. property (fill in the property details below)Wages from a U.S. employer (Form W-2)Sale of U.S. real estate (fill in the sale details below)U.S. business or self-employment incomeU.S. pension, annuity, IRA or 401(k) paymentsU.S. Social Security benefits (Form SSA-1042S)Interest, dividends or other U.S. investment incomeGambling or lottery winnings in the U.S.Other U.S. income

U.S. state(s) where you earned income or own property

U.S. rental property

One entry for each U.S. property you rent out. Leave blank if none.

Property 1

Property address

City

State

ZIP code

Date bought

Purchase price (US$)

Days rented this year

Days you or family used it

Rent and expenses for the year (in U.S. dollars)

Rents received

Advertising

Travel to the property

Cleaning and maintenance

Commissions (rental agent)

Insurance

Legal and professional fees

Property management fees

Mortgage interest

Repairs

Supplies

Property taxes

Utilities

HOA or condo fees

Other expenses

Total expenses$0.00

Net rental income (before depreciation)$0.00

Rental totals

Totals add up as you type.

Rents received, all properties$0.00

Total expenses, all properties$0.00

Net rental income, all properties (before depreciation)$0.00

Sale of U.S. real estate

Only if you sold U.S. property this year. Leave blank if none.

Sale 1

Property address

Date bought

Purchase price (US$)

Cost of improvements (US$)

Date sold

Sale price (US$)

Selling costs (US$)Commissions, legal and closing costs

U.S. tax withheld at closing (US$)From Form 8288-A

Documents to send us

Tick each document you have and include it with this checklist.

Last year's Form 1040-NR and any IRS lettersITIN letter or Social Security cardForms W-2, 1042-S, 1099 and W-2G for the yearForm SSA-1042S (U.S. Social Security benefits)Property tax bill and mortgage interest statement (Form 1098) for each U.S. propertyInsurance, HOA and property management statementsClosing statement from when you bought each rental property (first year only)Closing statement and Form 8288-A, if you sold U.S. real estateRecords of any U.S. tax paid or withheld during the year

Good to know

Non-residents pay U.S. tax only on income from U.S. sources, such as U.S. rent, wages or the sale of U.S. property.
Rent from U.S. property is taxed at 30% of the gross rent unless you choose to be taxed on your net rental income, after expenses. Once made, that choice continues, and you file a Form 1040-NR every year.
When you sell U.S. real estate, the buyer usually withholds tax from the sale price. Filing a Form 1040-NR reports the sale and claims that tax back against what you actually owe.
The return is due April 15 if you had U.S. wages with tax withheld. Otherwise it is due June 15.
Spending a lot of time in the U.S. can make you a U.S. resident for tax purposes. We check your days for you.

Anything else?

Notes or questions (if any)

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