Income tax

Form 1040-NR — the non-resident income return

For non-residents with U.S. income: rental property owners, sellers with effectively connected income, and anyone reclaiming over-withheld tax. Prepared and signed by a professional U.S. tax preparer, filed by mail.

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Form 1040-NR

Who needs to file Form 1040-NR?

A non-resident who has U.S.-source income that is effectively connected with a U.S. trade or business (ECI), U.S. rental income they report on a net basis, or tax withheld that they want back. Whether marketplace selling creates ECI is a fact-specific judgment — we assess it before preparing anything, and we tell you plainly if you do not need to file at all.

Pricing is tiered by complexity, not padded by hours: Standard return $449 — rental income, effectively connected income, or a withholding reclaim with supporting documents · Business return from $649 — Schedule C activity, multiple income sources, or multi-state exposure. You are quoted a fixed price in writing before any work begins.

Deadlines: generally April 15 with U.S. wages subject to withholding, June 15 without — the common case for overseas owners. Your return is prepared and signed by a professional U.S. tax preparer and filed by mail, with proof of submission archived in your portal.

No SSN? A Form W-7 ITIN application normally goes in together with the return that creates the need, and we handle it — quoted with your return once we can see which route your documents allow.

What we’ll need

Income records — rental statements, platform reports, or withholding documents (e.g. 1042-S)
Expense records if reporting on a net basis (rental costs, business expenses)
Passport details, and existing ITIN if you have one
Prior-year U.S. returns, if any

FAQ

Form 1040-NR — questions

Do Amazon sellers have to file a 1040-NR?

Only if their activity creates effectively connected income — a fact-specific judgment, not a blanket rule. We assess your facts first and tell you plainly either way.

When is Form 1040-NR due?

Generally April 15 if you had U.S. wages subject to withholding, and June 15 if you did not — the common case for overseas owners.

Do I need an ITIN to file?

You need an SSN or an ITIN. If you have neither, we handle the Form W-7 alongside the return that creates the need — it is normally submitted together with that return rather than on its own. Quoted once we know your document position.

Is this the same as Form 5472?

No. Form 5472 is the LLC’s information filing; Form 1040-NR is the owner’s personal income tax return. Many owners need both, for different reasons.