Form 1040-NR — Non-Resident Alien Income Tax Return (USA)

Refund

Official fileable form

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.

Issuing authority

Internal Revenue Service (IRS)

Deadline

3 years from filing / 2 years from tax paid

Where to file

the IRS (Form 1040-NR, with Schedule NEC + Form 1042-S)

Type

Refund (reclaim at source)

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)
Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.
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 — this fills the official template. Sign it and submit it as-is 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.

Generate Form 1040-NR — Non-Resident Alien Income Tax Return (USA) pre-filled

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