
US Non-resident aliens who need to file an income tax return must use Form 1040NR or, or Form 1040NR-EZ if qualified. Here are some very common questions asked by US non-resident taxpayers.
What is the Taxable Income?
A non-resident typically is subject to federal tax for nonresidents only on U.S. source income. But, the general rules for finding U.S. source income that applies to most non-resident people are shown below: