Tax Trails - Am I Required to File a U.S. Individual Income Tax Return (for U.S. Citizens/Resident Aliens Living Abroad and Nonresident Aliens)?

Does at least one of the following apply to you?

  1. You were engaged in a U.S. trade or business during the tax year even if your income did not come from a trade or business conducted in the U.S., you had no income from U.S. sources, or your income is exempt from income tax.
  2. You were not engaged in a U.S. trade or business during the tax year, you received U.S. source income that is reportable on Schedule NEC (lines 1 through 12) and not all of your tax liability was fully satisfied through withholding at source.
  3. You owe certain special taxes or have certain other situations. See Table A in the Instructions for Form 1040-NR . 

Some examples of U.S. source income:

  • Income you receive for services performed in the United States
  • Rental income from properties located in the United States
  • Most income paid to you by U.S. domestic corporations, U.S. citizens or resident aliens, or entities formed under the laws of the United States or a state

Note: See the "Source of Income" chapter of Publication 519, U.S. Tax Guide for Aliens for additional information.

Yes  No

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