You may have contributions that you could not deduct in an earlier year because they exceeded the limits on the amount you could deduct. In most cases, you have 5 years to use contributions that were limited in an earlier year. Carryover amounts from contributions made in 2020 or 2021 are subject to a 60% limitation if you deduct those amounts in 2022. After applying those limits, enter the amount of your carryover that you are allowed to deduct this year.

  • Attach Form 1042-S or 1099-R to Form 1040-NR if any federal income tax was withheld.
  • See Line 38—Estimated Tax Penalty in the Instructions for Form 1040 for details on the estimated tax penalty.
  • Generating income from property rental, pensions, and other types of fixed, determinable, annual, or periodic income makes you subject to a 30% tax rate on the gross amount of such income.
  • Jean submitted a valid Form 8233 to Jean’s employer to claim an exemption from withholding for the portion of Jean’s wages that is exempt under the treaty.
  • Do not include on line 16 any of the following that are listed in those instructions.

Use these addresses for Forms 1040-NR filed in 2023. The address for returns filed after 2023 may be different. Generally, you are treated as present in the United States on any day that you are physically present in the country at any time during the day. In general, do not count the following as days of presence in the United States for the substantial presence test. An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U.S. consular officer.


Any investment income realized in the U.S. that is not from a U.S. source is usually taxed at 30% unless otherwise specified by the treaty. Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and instructions. how to calculate your restaurant’s inventory turnover rate Commute means to travel to work and return to your residence within a 24-hour period. Check the appropriate box for Canada or Mexico and skip to item H. See Days of Presence in the United States in chapter 1 of Pub. If you have ever completed immigration Form I-485 and submitted the form to the U.S.

All payments were reported to Logan on Form(s) 1042-S. Logan is not required to report any of the interest payments. When you have submitted your tax return, we need to process it and prepare a tax assessment. You’ll receive a tax assessment notice where it is stated how much tax you overpaid (tax refund) or how much you still have to pay (underpaid tax).


Andrea is a citizen of Italy and was a resident there until September 2021, when Andrea moved to the United States to accept a position as a high school teacher at an accredited public school. Andrea came to the United States on a J-1 visa (Exchange visitor) and signed a contract to teach for 2 years at this U.S. school. Andrea began teaching in September 2021 and plans to continue teaching through May 2023. Andrea plans to return to Italy in June 2023 and resume Andrea’s Italian residence. For calendar year 2022, Andrea earned $40,000 from the teaching position, which is exempt from income tax per Article 20 of the tax treaty between the United States and Italy.

C.  Which Form to File

As a nonresident alien, if you have income earned outside of the U.S, you won’t need to report it to the IRS on Form 1040-NR. You pass the green card test—and constitute a resident alien—if you were a lawful permanent resident of the United States at any point during the tax year. Typically, you are a lawful permanent resident if you were issued an alien registration card (i.e., a green card) by the U.S. Citizenship and Immigration Services (USCIS) or its predecessor organization, the Immigration and Naturalization Service (INS). You are considered to have resident status unless that designation is revoked by the USCIS or has been abandoned through an administrative or judicial process. This notice applies to all papers you file with us, including this tax return.

Form 1040-NR Helpful Hints

If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your paper return. The organization may use Form 1098-C to provide the required information. If your deduction for the contributions of property other than by cash or check is limited, see Pub. Only enter on line 3 the deductible value of your contributions of property other than by cash or check. Include any contributions that you elect to treat as qualified contributions in the total amount reported on Schedule A (Form 1040-NR), line 2. Indicate the election by also entering the amount of your qualified contributions on the dotted line next to the Schedule A (Form 1040-NR), line 2, entry space.

IRS Form 8546: A Detailed Guide for 2023

For more details, see Form 8833 and its instructions. Enter the total on Schedule OI (Form 1040-NR), item L, line 1e, and on Form 1040-NR, page 1, line 1k. Do not include this amount on any other line of the Form 1040-NR. Social security beneficiaries can now get a variety of information from the SSA website with a my Social Security account, including getting a replacement Form SSA‐1099 or Form SSA-1042S if needed. For more information and to set up an account, go to

The amount of your tax depends on your filing status. Before you decide which box to check, read the following explanations. If you use one of the many online platforms available to provide goods and services, you may be involved in what is known as the sharing (or gig) economy. If you receive income from a sharing (or gig) economy activity, it is generally taxable even if you do not receive a Form 1099-MISC, Miscellaneous Information; Form W-2, Wage and Tax Statement; or some other income statement. To learn more about this income, go to Use Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States, to figure the portion of the income allocated to you.