Does at least one of the following apply to you?
- 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.
- 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.
- 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.