1040 NR for Non-resident Aliens – Texans, Bolivians, Floridians, Japanese, etc

If readers have federal income, wanted to make everyone aware of the 1040 NR form for non-resident aliens, such as Texans, Floridians, Japanese, Bolivians, Ohioans, etc. The 1040 NR is for people who are both:

  • not domiciled in a U.S. territory or the district and also
  • alien to the U.S. government, meaning they are, for example, Puerto Ricans; meaning U.S. Citizens based on the 14th amendment

Top part of the 1040NR form - U.S. Nonresident Aliens.

Never heard of the 1040 NR? That’s not likely a coincidence. The contract/federal government floods their post offices with the 1040 form as a service to their residents (aliens and agents) and their citizens.

The 1040NR is for state nationals, such as Frank Brushaber, who sued the federal/contract government because they started to tax his dividends from a national railroad. He lost the case because dividends from national railroads are income from a federal source. But he was not taxed on dividends from private companies and later the Treasury Department described him as a nonresident alien:


Here’s the 1040 NR (or view on new tab). Scroll down for good tax-related links.


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