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, signed, and 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 — founding-client launch rates: Simple refund return $149 (dividend/interest withholding reclaims, no U.S. business or property; $119/yr as a returning client) · Standard return $299 (one U.S. rental property or U.S. wages; $249/yr returning) · Business return from $449 (ECI/Schedule C, property sales, multi-source — quoted in writing first). Standard rates will apply after the launch period; plan clients keep their locked terms.

Prefer one decision instead of three? The ITIN + 3-Year Filing Plan — $399 one-time (launch) covers your ITIN application plus three years of simple refund returns: number + filings, done. Years without a filing need roll forward; broader returns upgrade at the tier difference; cancel anytime with unused years refunded at the per-return rate.

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 an IRS-registered U.S. preparer and filed by mail, with proof of submission archived in your portal.

No SSN? An ITIN application (Form W-7) is prepared together with your return — and as an IRS-authorized Certifying Acceptance Agent, we certify your identity documents so your original passport is never mailed to the IRS. See the ITIN service.

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 ITIN. Without one, a Form W-7 ITIN application can be prepared and submitted together with the return itself — just $79 when added to any return.

What does the ITIN + 3-Year Filing Plan include?

One payment of $399 (launch price) covers your CAA ITIN application and three years of simple refund returns. Unused years roll forward, bigger returns upgrade at the tier difference, and unused years are refundable at the per-return rate if you cancel.

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.