Y ou may need to file Form 1040NR if you were a nonresident alien engaged in a trade or business in the United States, represented a deceased person who would have had to file Form 1040NR, or represented an estate or trust that had to file Form 1040NR.
For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. Publication 519 will help to determine an individual’s status and gives information needed to file returns.
Should you require more information or assistance about non-U.S. resident status, please contact us.