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NR Taxes

Form 1040-NR: Complete Nonresident Filing Guide (2026)Start hereW-8BEN Form: Purpose, Instructions, and Examples (2026)Resident Alien vs Nonresident Alien: Key Tax Differences (2026)First-Year Choice Election: How to Become a Resident Alien (2026)Closer Connection Exception to Substantial Presence Test (2026)Treaty-Based Positions on Form 1040-NR: Filing Guide (2026)Schedule NEC: Not Effectively Connected Income for Nonresident Aliens (2026)Schedule OI: Other Information for Nonresident Alien Filers (2026)

8 guides

Nonresident Alien Tax Guides

Filing guides for nonresident aliens — Form 1040-NR, W-8BEN, resident vs nonresident status, treaty benefits, and NRA-specific deduction rules.

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Form 1040-NR: Complete Nonresident Filing Guide (2026)

Complete guide to Form 1040-NR

12 min read

W-8BEN Form: Purpose, Instructions, and Examples (2026)

W-8BEN form instructions and examples

8 min read

Resident Alien vs Nonresident Alien: Key Tax Differences (2026)

Resident vs nonresident alien comparison

10 min read

First-Year Choice Election: How to Become a Resident Alien (2026)

First-Year Choice election explained

8 min read

Closer Connection Exception to Substantial Presence Test (2026)

Closer connection exception via Form 8840

8 min read

Treaty-Based Positions on Form 1040-NR: Filing Guide (2026)

Treaty positions on Form 1040-NR

8 min read

Schedule NEC: Not Effectively Connected Income for Nonresident Aliens (2026)

FDAP income flat tax for nonresidents

7 min read

Schedule OI: Other Information for Nonresident Alien Filers (2026)

Immigration and treaty info for 1040-NR

6 min read

Not an ERO. Returns are generated as printable PDFs for mail filing.

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