Form 1040-NR (nonresident alien return)

The US income tax return for a nonresident alien, filed for a year in which you were not a US resident for tax, or as the statement of the nonresident part of a dual-status year. It reports US-source income such as retirement plan payouts and rent, claims treaty benefits, and settles any tax withheld at source, which can produce a refund. A nonresident cannot claim the standard deduction, except certain students and business apprentices from India under the treaty, and the graduated rates apply to income connected with US work or a US trade or business.