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1040-NR U.S. Nonresident Alien Income Tax Return 2021Form Department of the Treasury—Internal Revenue Service (99) IRS Use Only—Do not write OMB No. 1545-0074 or staple in this space
Filing Single Married filing separately (MFS) Qualifying widow(er) (QW)Status If you checked the QW box, enter the child’s name if theCheck only qualifying person is a child but not your dependent ▶one box
Your first name and middle initial Last name Your identifying number (see instructions)Home address (number and street or rural route). If you have a P.O. box, see instructions. Apt. no. Check if: Individual Estate or TrustCity, town, or post office. If you have a foreign address, also complete spaces below. State ZIP codeForeign country name Foreign province/state/county Foreign postal codeAt any time during 2021, did you receive, sell, exchange, or otherwise dispose of any financial interest in any virtual currency? Yes NoDependents (4) ✔ if qualifies for (see inst.): (2) Dependent’s (3) Dependent’s Credit for other(see instructions): Child tax credit (1) First name Last name identifying number relationship to you dependentsIf more than fourdependents, seeinstructions andcheck here ▶Income 1a Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . . . . . 1aEffectively b Scholarship and fellowship grants. Attach Form(s) 1042-S or required statement. See instructions . 1bConnected c Total income exempt by a treaty from Schedule OI (Form 1040-NR), ItemWith U.S. L, line 1(e) . . . . . . . . . . . . . . . . . . . 1cTrade or 2a Tax-exempt interest . . . 2a b Taxable interest . . . . . . 2bBusiness 3a Qualified dividends . . . 3a b Ordinary dividends . . . . . 3b 4a IRA distributions . . . . 4a b Taxable amount . . . . . . 4b 5a Pensions and annuities . . 5a b Taxable amount . . . . . . 5b 6 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . 6 7 Capital gain or (loss). Attach Schedule D (Form 1040) if required. If not required, check here . ▶ 7 8 Other income from Schedule 1 (Form 1040), line 10 . . . . . . . . . . . . . . . 8 9 Add lines 1a, 1b, 2b, 3b, 4b, 5b, 7, and 8. This is your total effectively connected income . . ▶ 9 10 Adjustments to income: a From Schedule 1 (Form 1040), line 26 . . . . . . . . . . . 10a b Reserved for future use . . . . . . . . . . . . . . . 10b c Scholarship and fellowship grants excluded . . . . . . . . . 10c d Add lines 10a and 10c. These are your total adjustments to income . . . . . . . . ▶ 10d 11 Subtract line 10d from line 9. This is your adjusted gross income . . . . . . . . . ▶ 11 12a Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard deduction. See instructions . . . . . 12a b Charitable contributions for certain residents of India. See instructions . 12b c Add lines 12a and 12b . . . . . . . . . . . . . . . . . . . . . . . 12c 13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a b Exemptions for estates and trusts only. See instructions . . . . . 13b c Add lines 13a and 13b . . . . . . . . . . . . . . . . . . . . . . . 13c 14 Add lines 12c and 13c . . . . . . . . . . . . . . . . . . . . . . . 14 15 Taxable income. Subtract line 14 from line 11. If zero or less, enter -0- . . . . . . . . . 15For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11364D Form 1040-NR (2021) Form 1040-NR (2021) Page 2 16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3 16 17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . . 17 18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Nonrefundable child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . 19 20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . . 20 21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . . 22 23a Tax on income not effectively connected with a U.S. trade or business from Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . 23a b Other taxes, including self-employment tax, from Schedule 2 (Form 1040), line 21 . . . . . . . . . . . . . . . . . . . . 23b c Transportation tax (see instructions) . . . . . . . . . . . 23c d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . . 23d 24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . ▶ 24 25 Federal income tax withheld from: a Form(s) W-2 . . . . . . . . . . . . . . . . . . 25a b Form(s) 1099 . . . . . . . . . . . . . . . . . . 25b c Other forms (see instructions) . . . . . . . . . . . . . 25c d Add lines 25a through 25c . . . . . . . . . . . . . . . . . . . . . . 25d e Form(s) 8805 . . . . . . . . . . . . . . . . . . . . . . . . . . 25e f Form(s) 8288-A . . . . . . . . . . . . . . . . . . . . . . . . . 25f g Form(s) 1042-S . . . . . . . . . . . . . . . . . . . . . . . . . 25g 26 2021 estimated tax payments and amount applied from 2020 return . . . . . . . . . . 26 27 Reserved for future use . . . . . . . . . . . . . . . 27 28 Refundable child tax credit or additional child tax credit from Schedule 8812 (Form 1040) . . . . . . . . . . . . . . . . 28 29 Credit for amount paid with Form 1040-C . . . . . . . . . 29 30 Reserved for future use . . . . . . . . . . . . . . . 30 31 Amount from Schedule 3 (Form 1040), line 15 . . . . . . . . 31 32 Add lines 28, 29, and 31. These are your total other payments and refundable credits . . . ▶ 32 33 Add lines 25d, 25e, 25f, 25g, 26, and 32. These are your total payments . . . . . . . ▶ 33Refund 34 If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid . . 34 35a Amount of line 34 you want refunded to you. If Form 8888 is attached, check here . . . ▶ 35aDirect deposit? ▶b Routing number ▶ c Type: Checking SavingsSee instructions. ▶ d Account number ▶ e If you want your refund check mailed to an address outside the United States not shown on page 1, enter it here
36 Amount of line 34 you want applied to your 2022 estimated tax . ▶ 36Amount 37 Amount you owe. Subtract line 33 from line 24. For details on how to pay, see instructions . ▶ 37You Owe 38 Estimated tax penalty (see instructions) . . . . . . . . . ▶ 38Third Party Do you want to allow another person to discuss this return with the IRS? See instructions . . . . . . . . . . . . . . . . . . . . ▶ Yes. Complete below. NoDesignee Designee’s Phone Personal identification name ▶ no. ▶ number (PIN) ▶Sign Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge
Here Your signature Date Your occupation If the IRS sent you an Identity ▲ Protection PIN, enter it here (see inst.) ▶ Phone no. Email address Preparer’s name Preparer’s signature Date PTIN Check if:Paid Self-employedPreparer Firm’s name ▶ Phone no
Use Only Firm’s address ▶ Firm’s EIN ▶Go to www.irs.gov/Form1040NR for instructions and the latest information. Form 1040-NR (2021)
Department of the Treasury—Internal Revenue Service . U.S. Nonresident Alien Income Tax Return (99) 2021. OMB No. 1545-0074. IRS Use Only—Do not write or staple in this space. …
You must file Form 1040-NR if any of the following conditions apply to you. You were a nonresident alien engaged in a trade or business in the United States during 2019. You must file even if: You have no income from a trade or business conducted in the United States, You have no U.S. source income, or
Who Must File a 1040-NR? According to the IRS, you must file Form 1040-NR, U.S. Nonresident Alien Income Tax Return only if you are of non-resident alien status and have income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, and so on. Should I file 1040 or 1040NR?
You will need to file Form 1040-NR if you were a nonresident alien in the U.S. and worked or earned money in a “trade or business,” as outlined by the IRS. You may also need to submit this form if you represented a deceased person who would have filed this form, or you represent an estate or trust that needs to file it.
If you’re a nonresident alien, you will need to file tax form 1040-NR if you work in the United States or have U.S. sourced income, such as income from a rental property. Additionally, you may need to file Form 1040-NR if you received wages that are subject to income tax. This includes a taxable scholarship or fellowship grant.