**Please Note: The information below has not been verified for the 2014 tax year as the latest version of the IRS Form 1040NR instructions have not yet been released by the IRS.**
Per the IRS Instructions for Form 1040NR U.S. Nonresident Alien Income Tax Return (click the link and view the entire publication for additional details regarding the items below):
Who Must File
File Form 1040NR if any of the following four conditions applies to you.
- You were a nonresident alien engaged in a trade or business in the United States during 2014. You must file even if:
However, if you have no gross income for 2014, do not complete the schedules for Form 1040NR. Instead, attach a list of the kinds of exclusions you claim and the amount of each.
- You have no income from a trade or business conducted in the United States,
- You have no U.S. source income, or
- Your income is exempt from U.S. tax under a tax treaty or any section of the Internal Revenue Code.
- You were a nonresident alien not engaged in a trade or business in the United States during 2014 and:
- You received income from U.S. sources that is reportable on Schedule NEC, lines 1 through 12, and
- Not all of the U.S. tax that you owe was withheld from that income.
- You represent a deceased person who would have had to file Form 1040NR.
- You represent an estate or trust that has to file Form 1040NR.
You do not need to file Form 1040NR if:
- Your only U.S. trade or business was the performance of personal services, and
- Your wages were less than $3,900; and
- You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty; or
- You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an "F," "J," "M," or "Q" visa, and you have no income that is subject to tax under section 871 (that is, the income items listed on page 1 of Form 1040NR, lines 8 through 21, and on page 4, Schedule NEC, lines 1 through 12).
- You were a partner in U.S. partnership that was not engaged in a trade or business in the United States during 2014 and your Schedule K-1 (Form 1065) includes only income from U.S. sources that you must report on Schedule NEC, lines 1 through 12.
Exception for certain children under age 19 or full-time students.
If your child was under age 19 at the end of 2014 or was a full-time student under age 24 at the end of 2013, had income only from interest and dividends that are effectively connected with a U.S. trade or business, and that income totaled less than $10,000, you can elect to report your child’s income on your return. To do so, use Form 8814. If you make this election, your child does not have to file a return. For details, including the conditions for children under age 24, see Form 8814.
A child born on January 1, 1991, is considered to be age 24 at the end of 2014. Do not use Form 8814 for such a child.