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Form 1040-NR

Form 1040-NR

Form 1040-NR is the personal income tax return for U.S. non-residents. There are many reasons that a Form 1040-NR might be necessary:

  • You have an LLC with a physical presence in the U.S.
  • You own real estate in the U.S.
  • You receive investment income where the tax exceeds the withholding that has been done, or no withholding has been done.

These are just a few of the reasons that Form 1040-NR might be necessary.

Owning a U.S. based LLC that makes a profit does not mean you are required to file Form 1040-NR and pay taxes. 

In order for the income from your LLC to be reported on Form 1040-NR, your LLC would need to be “engaged in a trade or business in the United States” (ETBUS) and have U.S. sourced income.

If your LLC is ETBUS, you must file Form 1040-NR, even if you have no profit or loss. You can also choose to file Form 1040-NR as a “protective return” even if you don’t think you are required to file. This can protect your rights if the IRS later determines your business to be ETBUS.


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