| gptkbp:instanceOf | gptkb:tax_law 
 | 
                        
                            
                                | gptkbp:availableOn | yes 
 | 
                        
                            
                                | gptkbp:broadcastOn | gptkb:Schedule_A_(Itemized_Deductions) gptkb:Schedule_OI_(Other_Information)
 gptkb:Schedule_1_(Additional_Income_and_Adjustments_to_Income)
 gptkb:Schedule_2_(Additional_Taxes)
 gptkb:Schedule_NEC_(Tax_on_Income_Not_Effectively_Connected_With_a_U.S._Trade_or_Business)
 Schedule 3 (Additional Credits and Payments)
 
 | 
                        
                            
                                | gptkbp:compatibleWith | U.S. citizens resident aliens
 
 | 
                        
                            
                                | gptkbp:electronicFilingAvailable | yes 
 | 
                        
                            
                                | gptkbp:eligibility | standard deduction (with exceptions for students from India) 
 | 
                        
                            
                                | gptkbp:filedAnnually | yes 
 | 
                        
                            
                                | gptkbp:filingDeadline | gptkb:April_15 June 15 (if no wages subject to U.S. withholding)
 
 | 
                        
                            
                                | gptkbp:firstIssueDate | 1940s 
 | 
                        
                            
                                | gptkbp:form | gptkb:U.S._Nonresident_Alien_Income_Tax_Return 
 | 
                        
                            
                                | gptkbp:includes | tax credits deductions
 tax calculation
 income reporting
 refund or payment calculation
 
 | 
                        
                            
                                | gptkbp:issuedBy | gptkb:Internal_Revenue_Service 
 | 
                        
                            
                                | gptkbp:language | English 
 | 
                        
                            
                                | gptkbp:paperFilingAvailable | yes 
 | 
                        
                            
                                | gptkbp:publicLawNumber | gptkb:1040-NR 
 | 
                        
                            
                                | gptkbp:publishedIn | gptkb:IRS_Publication_519 
 | 
                        
                            
                                | gptkbp:relatedIndex | gptkb:Instructions_for_Form_1040-NR 
 | 
                        
                            
                                | gptkbp:relatedTo | gptkb:Form_1040 
 | 
                        
                            
                                | gptkbp:requiresITINorSSN | yes 
 | 
                        
                            
                                | gptkbp:usedBy | nonresident aliens foreign nationals with U.S. income
 
 | 
                        
                            
                                | gptkbp:usedFor | claiming tax treaty benefits reporting capital gains
 filing U.S. federal income tax returns
 reporting self-employment income (with restrictions)
 reporting U.S. source income
 reporting dependents (if eligible)
 reporting investment income
 reporting other U.S. income
 reporting rental income
 reporting scholarships and fellowships
 reporting wages and salaries
 
 | 
                        
                            
                                | gptkbp:website | https://www.irs.gov/forms-pubs/about-form-1040-nr 
 | 
                        
                            
                                | gptkbp:bfsParent | gptkb:Form_1040-NR gptkb:IRS_Form_1040-NR
 
 | 
                        
                            
                                | gptkbp:bfsLayer | 6 
 | 
                        
                            
                                | https://www.w3.org/2000/01/rdf-schema#label | 1040-NR 
 |