If you are a nonresident alien and you have U.S. source income, you are required to file an annual US Tax Return, or 1040NR. A foreign national who is not a U.S. citizen is considered a non-resident alien unless they pass either the green card test or substantial residency test. Please visit this page for more details.
Types of U.S. source income:
- Gain from Sale of Real Property
- Net Income from Rental (Total Income Minus Total Expenses)
- Other U.S. Source Income – Dividends, Interest, 1099 Income, etc.
Please note: You only have to file a 1040NR if you have U.S. source income.