Last updated 2026-06-27Source: www.irs.gov
Form 1040-NR — Non-Resident Alien Income Tax Return (USA)
Form 1040-NR — Non-Resident Alien Income Tax Return (USA) is the United States form for reclaiming over-withheld dividend tax above your treaty rate. It is filed via the IRS (Form 1040-NR, with Schedule NEC + Form 1042-S), issued by the Internal Revenue Service (IRS). The deadline is 3 years from filing / 2 years from tax paid. You will need a certificate of tax residence and your dividend vouchers.
What is Form 1040-NR — Non-Resident Alien Income Tax Return (USA)?
Form 1040-NR — Non-Resident Alien Income Tax Return (USA) is used to claim a United States withholding tax refund. Requires an SSN or ITIN (Form W-7); attach Form 1042-S. United States withholds 30.0% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full United States withholding tax guide.
How to file Form 1040-NR — Non-Resident Alien Income Tax Return (USA)
- 1
Confirm your eligibility
Use Form 1040-NR — Non-Resident Alien Income Tax Return (USA) if you received United States income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete Form 1040-NR — Non-Resident Alien Income Tax Return (USA)
Use the generated document to prepare the claim. Check the income and tax-withheld figures against your records.
- 4
Submit before the deadline
File via the IRS (Form 1040-NR, with Schedule NEC + Form 1042-S). Deadline: 3 years from filing / 2 years from tax paid.
Frequently asked questions
Is Form 1040-NR — Non-Resident Alien Income Tax Return (USA) an official form I can file directly?
Yes. Review the completed official form, add any required signatures and evidence, then submit it via the IRS (Form 1040-NR, with Schedule NEC + Form 1042-S).
What is the deadline for Form 1040-NR — Non-Resident Alien Income Tax Return (USA)?
3 years from filing / 2 years from tax paid. Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Internal Revenue Service (IRS) requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Anything important to watch out for with Form 1040-NR — Non-Resident Alien Income Tax Return (USA)?
Requires an SSN or ITIN (Form W-7); attach Form 1042-S.
Sources for this page
- Treaty rate — Bilateral tax treaty—as of 2026-01-20
- Treaty rate — NO tax authoritywww.irs.govas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.irs.govas of 2026-08-28
- Treaty rate — Bilateral tax treatywww.irs.govas of 2026-05-03
- Treaty rate — Bilateral tax treatywww.irs.govas of 2026-05-03
- Treaty rate — Bilateral tax treatywww.irs.govas of 2026-05-03
- Treaty rate — Bilateral tax treatywww.irs.govas of 2026-05-03
- Treaty rate — Bilateral tax treatywww.irs.govas of 2026-05-03
- Treaty rate — Bilateral tax treatywww.irs.govas of 2026-05-03
- Treaty rate — Bilateral tax treatywww.irs.govas of 2026-05-03
- Treaty rate — Bilateral tax treatywww.irs.govas of 2026-05-03
- Treaty rate — Bilateral tax treatywww.irs.govas of 2026-05-03
- Treaty rate — Bilateral tax treatywww.irs.govas of 2026-09-25
- Filing deadline — irs.govwww.irs.govas of 2026-05-03
Generate Form 1040-NR — Non-Resident Alien Income Tax Return (USA) pre-filled
Tax Reclaim fills the official form with your figures. Review the form and required evidence before submitting it through the IRS (Form 1040-NR, with Schedule NEC + Form 1042-S).
Calculate your refund from United States — freeNo account needed for the estimate · filing documents from €9.99/year
Estimate the amount before filing with the withholding-tax calculator.