Form 1040-NR Department of the Treasury—Internal Revenue Service 

U.S. Nonresident Alien Income Tax Return 2023 OMB No. 1545-0074

IRS Use Only—Do not write 

or staple in this space. 

For the year Jan. 1–Dec. 31, 2023, or other tax year beginning , 2023, ending , 20 See separate 

instructions.

Your first name and middle initial Last name Your identifying number

(see instructions)

Home address (number and street). If you have a P.O. box, see instructions. Apt. no. 

City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code

Foreign country name Foreign province/state/county Foreign postal code 

Filing 

Status

Check only 

one box.

Single Married filing separately (MFS) Qualifying surviving spouse (QSS) Estate Trust

If you checked the QSS box, enter the child’s name if the qualifying person is a child but not your dependent:

Digital Assets At any time during 2023, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, exchange, or 

otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) . . . . . . Yes No

Dependents

(see instructions):

If more than four 

dependents, see 

instructions and 

check here 

(2) Dependent’s 

identifying number (3) Relationship to you

(4) Check the box if qualifies for (see inst.):

(1) First name Last name Child tax credit Credit for other 

dependents

Income 

Effectively 

Connected 

With U.S. 

Trade or 

Business 

Attach 

Form(s) W-2, 

1042-S, 

SSA-1042-S, 

RRB-1042-S, 

and 8288-A 

here. Also 

attach 

Form(s) 

1099-R if 

tax was 

withheld. 

If you did not 

get a Form 

W-2, see 

instructions.

1 a Total amount from Form(s) W-2, box 1 (see instructions) . . . . . . . . . . . . . 1a

b Household employee wages not reported on Form(s) W-2 . . . . . . . . . . . . . 1b

c Tip income not reported on line 1a (see instructions) . . . . . . . . . . . . . . 1c

d Medicaid waiver payments not reported on Form(s) W-2 (see instructions) . . . . . . . . 1d

e Taxable dependent care benefits from Form 2441, line 26 . . . . . . . . . . . . . 1e

f Employer-provided adoption benefits from Form 8839, line 29 . . . . . . . . . . . 1f

g Wages from Form 8919, line 6 . . . . . . . . . . . . . . . . . . . . . 1g

h Other earned income (see instructions) . . . . . . . . . . . . . . . . . . 1h

i Reserved for future use . . . . . . . . . . . . . . . 1i

j Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . 1j

k Total income exempt by a treaty from Schedule OI (Form 1040-NR), item L, 

line 1(e) . . . . . . . . . . . . . . . . . . . 1k

z Add lines 1a through 1h . . . . . . . . . . . . . . . . . . . . . . . 1z

2a Tax-exempt interest . . . 2a b Taxable interest . . . . . . 2b 

3a Qualified dividends . . . 3a b Ordinary dividends . . . . . 3b 

4a IRA distributions . . . . 4a b Taxable amount . . . . . . 4b 

5a Pensions and annuities . . 5a b Taxable amount . . . . . . 5b

6 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . 6

7 Capital gain or (loss). Attach Schedule D (Form 1040) if required. If not required, check here . . 7

8 Additional income from Schedule 1 (Form 1040), line 10 . . . . . . . . . . . . . 8

9 Add lines 1z, 2b, 3b, 4b, 5b, 7, and 8. This is your total effectively connected income . . . . 9

10 Adjustments to income from Schedule 1 (Form 1040), line 26. These are your total adjustments to 

income . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Subtract line 10 from line 9. This is your adjusted gross income . . . . . . . . . . 11

12 Itemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard 

deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . . 12

13a Qualified business income deduction from Form 8995 or Form 8995-A . 13a

b Exemptions for estates and trusts only (see instructions) . . . . . 13b

c Add lines 13a and 13b . . . . . . . . . . . . . . . . . . . . . . . 13c

14 Add lines 12 and 13c . . . . . . . . . . . . . . . . . . . . . . . 14

15 Subtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income . . . . . 15

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11364D Form 1040-NR (2023)
Form 1040-NR (2023) Page 2

Tax and 

Credits

16 Tax (see instructions). Check if any from Form(s): 1 8814 2 4972 3 16

17 Amount from Schedule 2 (Form 1040), line 3 . . . . . . . . . . . . . . . . . 17

18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . . 18

19 Child tax credit or credit for other dependents from Schedule 8812 (Form 1040) . . . . . . 19

20 Amount from Schedule 3 (Form 1040), line 8 . . . . . . . . . . . . . . . . . 20

21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . 21

22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . . 22

23 a Tax on income not effectively connected with a U.S. trade or business from 

Schedule NEC (Form 1040-NR), line 15 . . . . . . . . . . 23a

b Other taxes, including self-employment tax, from Schedule 2 (Form 1040), 

line 21 . . . . . . . . . . . . . . . . . . . . 23b

c Transportation tax (see instructions) . . . . . . . . . . . 23c

d Add lines 23a through 23c . . . . . . . . . . . . . . . . . . . . . . 23d

24 Add lines 22 and 23d. This is your total tax . . . . . . . . . . . . . . . . . 24

Payments 25 Federal income tax withheld from: 

a Form(s) W-2 . . . . . . . . . . . . . . . . . . 25a

b Form(s) 1099 . . . . . . . . . . . . . . . . . . 25b

c Other forms (see instructions) . . . . . . . . . . . . . 25c

d Add lines 25a through 25c . . . . . . . . . . . . . . . . . . . . . . 25d

e Form(s) 8805 . . . . . . . . . . . . . . . . . . . . . . . . . . 25e

f Form(s) 8288-A . . . . . . . . . . . . . . . . . . . . . . . . . 25f

g Form(s) 1042-S . . . . . . . . . . . . . . . . . . . . . . . . . 25g

26 2023 estimated tax payments and amount applied from 2022 return . . . . . . . . . . 26

27 Reserved for future use . . . . . . . . . . . . . . . 27

28 Additional child tax credit from Schedule 8812 (Form 1040) . . . . 28

29 Credit for amount paid with Form 1040-C . . . . . . . . . 29

30 Reserved for future use . . . . . . . . . . . . . . . 30

31 Amount from Schedule 3 (Form 1040), line 15 . . . . . . . . 31

32 Add lines 28, 29, and 31. These are your total other payments and refundable credits . . . . 32

33 Add lines 25d, 25e, 25f, 25g, 26, and 32. These are your total payments . . . . . . . . 33

Refund 34 If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid . . 34

35a Amount of line 34 you want refunded to you. If Form 8888 is attached, check here . . . . 35a

Direct deposit? 

See instructions.

b Routing number c Type: Checking Savings

d Account number

e If you want your refund check mailed to an address outside the United States not shown on page 1, 

enter it here.

36 Amount of line 34 you want applied to your 2024 estimated tax . . 36

Amount 

You Owe

37 Subtract line 33 from line 24. This is the amount you owe. 

For details on how to pay, go to www.irs.gov/Payments or see instructions . . . . . . . . 37

38 Estimated tax penalty (see instructions) . . . . . . . . . . 38

Third 

Party 

Designee 

Do you want to allow another person to discuss this return with the IRS? See instructions. Yes. Complete below. No

Designee’s

name

Phone 

no.

Personal identification 

number (PIN)

Sign 

Here 

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and 

belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Your signature Date Your occupation If the IRS sent you an Identity 

Protection PIN, enter it here 

(see inst.)

Phone no. Email address 

Paid 

Preparer 

Use Only 

Preparer’s name Preparer’s signature Date PTIN Check if:

Self-employed

Firm’s name Phone no. 

Firm’s address Firm’s EIN

Go to www.irs.gov/Form1040NR for instructions and the latest information. Form 1040-NR (2023)