Form 1040-NR, U.S. Nonresident Alien Income Tax Return

You may need to file Form 1040-NR if you:

Form 1040-NR

• Were a nonresident alien engaged in a trade or business in the United States.
• Represented a deceased person who would have had to file Form 1040-NR.
• Represented an estate or trust that had to file Form 1040-NR.