Form 1040-NR filing
E181925
Form 1040-NR filing is the process by which nonresident aliens report their U.S.-source income and calculate their federal income tax liability to the Internal Revenue Service.
All labels observed (4)
| Label | Occurrences |
|---|---|
| Form 1040-NR | 2 |
| Form 1040-NR filing canonical | 1 |
| Schedule NEC (Form 1040-NR) | 1 |
| Schedule OI (Form 1040-NR) | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T1605608 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Form 1040-NR filing Context triple: [Form W-2, requiredFor, Form 1040-NR filing]
-
A.
FATCA Form 8938
FATCA Form 8938 is an IRS tax form used by certain U.S. taxpayers to report specified foreign financial assets under the Foreign Account Tax Compliance Act.
-
B.
Form 941
Form 941 is a quarterly IRS tax return that employers use to report wages paid, income tax withheld, and Social Security and Medicare payroll taxes.
-
C.
Form U4
Form U4 is the uniform registration form used by broker-dealer and investment adviser representatives in the United States to apply for and update their licensing and disclosure information with regulators.
-
D.
Form R
Form R is a detailed environmental reporting form used by U.S. facilities to annually disclose releases and waste management of listed toxic chemicals under the Toxics Release Inventory program.
-
E.
Consular Report of Birth Abroad (for certain citizens born abroad)
A Consular Report of Birth Abroad is an official U.S. government document issued by a U.S. embassy or consulate that serves as proof of U.S. citizenship for eligible individuals born outside the United States.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Form 1040-NR filing Target entity description: Form 1040-NR filing is the process by which nonresident aliens report their U.S.-source income and calculate their federal income tax liability to the Internal Revenue Service.
-
A.
FATCA Form 8938
FATCA Form 8938 is an IRS tax form used by certain U.S. taxpayers to report specified foreign financial assets under the Foreign Account Tax Compliance Act.
-
B.
Form 941
Form 941 is a quarterly IRS tax return that employers use to report wages paid, income tax withheld, and Social Security and Medicare payroll taxes.
-
C.
Form U4
Form U4 is the uniform registration form used by broker-dealer and investment adviser representatives in the United States to apply for and update their licensing and disclosure information with regulators.
-
D.
Form R
Form R is a detailed environmental reporting form used by U.S. facilities to annually disclose releases and waste management of listed toxic chemicals under the Toxics Release Inventory program.
-
E.
Consular Report of Birth Abroad (for certain citizens born abroad)
A Consular Report of Birth Abroad is an official U.S. government document issued by a U.S. embassy or consulate that serves as proof of U.S. citizenship for eligible individuals born outside the United States.
- F. None of above. chosen
Statements (62)
| Predicate | Object |
|---|---|
| instanceOf |
U.S. federal income tax filing process
ⓘ
tax compliance procedure ⓘ |
| allows | automatic extension to file via Form 4868 ⓘ |
| appliesTo |
certain dual-status aliens
ⓘ
nonresident alien individuals ⓘ nonresident alien professional athletes with U.S.-source income ⓘ nonresident alien scholars ⓘ nonresident alien students ⓘ nonresident alien teachers ⓘ nonresident alien trainees ⓘ |
| basedOn | nonresident alien tax rules ⓘ |
| calculates |
tax on certain non-effectively connected income at flat statutory rates
ⓘ
tax on effectively connected income using graduated rates ⓘ |
| currency | U.S. dollars ⓘ |
| deadline |
generally April 15 for nonresident aliens with wages subject to withholding
ⓘ
generally June 15 for nonresident aliens without wages subject to withholding ⓘ |
| differsFrom | Form 1040 filing for U.S. residents ⓘ |
| doesNotExtend | time to pay tax due ⓘ |
| governedBy |
IRS instructions for Form 1040-NR
ⓘ
Internal Revenue Code ⓘ Code of Federal Regulations ⓘ
surface form:
Treasury regulations
|
| language | English ⓘ |
| mayClaim |
certain credits available to nonresident aliens
ⓘ
itemized deductions allowed to nonresident aliens ⓘ tax treaty benefits ⓘ |
| mayInvolve | dual-status tax year reporting ⓘ |
| mayRequire |
Form 8288-A
ⓘ
Form 8833 ⓘ Form 8843 ⓘ FATCA Form 8938 ⓘ
surface form:
Form 8938
Schedule A (Form 1040-NR) ⓘ Form 1040-NR filing self-linksurface differs ⓘ
surface form:
Schedule NEC (Form 1040-NR)
Form 1040-NR filing self-linksurface differs ⓘ
surface form:
Schedule OI (Form 1040-NR)
paper filing in some situations ⓘ |
| nonComplianceMayResultIn |
failure-to-file penalties
ⓘ
failure-to-pay penalties ⓘ immigration-related consequences in some cases ⓘ interest on unpaid tax ⓘ loss of treaty benefits ⓘ |
| regulatedBy | Internal Revenue Service ⓘ |
| relatedTo | Form 1040 filing ⓘ |
| reports |
U.S. federal income tax liability of nonresident aliens
ⓘ
U.S.-source income ⓘ effectively connected income with a U.S. trade or business ⓘ fixed or determinable annual or periodical income ⓘ |
| requires |
Social Security number or Individual Taxpayer Identification Number
ⓘ
determination of residency status under substantial presence test ⓘ reporting of U.S. capital gains when taxable to nonresidents ⓘ reporting of U.S. gambling winnings when taxable ⓘ reporting of U.S. interest and dividend income when taxable ⓘ reporting of U.S. partnership income allocations ⓘ reporting of U.S. pension and annuity income when taxable ⓘ reporting of U.S. rental income ⓘ reporting of U.S. scholarship or fellowship grants when taxable ⓘ reporting of U.S. wages subject to withholding ⓘ reporting of country of residence ⓘ reporting of days of presence in the United States ⓘ reporting of filing status ⓘ reporting of treaty-based return positions if claimed ⓘ taxpayer identification number ⓘ |
| supports | electronic filing in many cases ⓘ |
| usesForm |
Form 1040-NR filing
self-linksurface differs
ⓘ
surface form:
Form 1040-NR
|
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Form 1040-NR filing Description of subject: Form 1040-NR filing is the process by which nonresident aliens report their U.S.-source income and calculate their federal income tax liability to the Internal Revenue Service.
Referenced by (5)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Form 1040-NR
this entity surface form:
Form 1040-NR
this entity surface form:
Schedule OI (Form 1040-NR)
this entity surface form:
Schedule NEC (Form 1040-NR)