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

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

  • 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.

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