Form 1040-NR (sp), U.S. Nonresident Alien Income Tax Return (Spanish Version), is the Spanish-language edition of the return the Internal Revenue Service (IRS) publishes for nonresident aliens for tax year 2025; many people search for it as 1040nr. Nonresident aliens, and estates and trusts that must file a Form 1040-NR, use it to report U.S. income and to figure a refund or the tax they owe. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The IRS publishes the original PDF, the Spanish instructions and the latest updates at www.irs.gov/Form1040NRSP.
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What is 1040-NR (sp)?
Form 1040-NR (sp), U.S. Nonresident Alien Income Tax Return (Spanish Version), is the Spanish-language edition of the IRS return on which nonresident aliens report income directly connected with a U.S. trade or business, and figure their refund or balance due for 2025.
The Internal Revenue Service (IRS) issues it under OMB No. 1545-0074. Its printed text and the matching Instructions for Form 1040-NR (sp) are in Spanish. In most cases its lines match the corresponding lines of Form 1040 and Form 1040-SR, but it has its own rules: a nonresident alien cannot choose Married filing jointly or Head of household, and some credits are limited to residents of certain countries.
The return is built from these parts:
- Name, identification number, address and filing status.
- The digital assets question and the list of dependents.
- Income directly connected with a U.S. trade or business (lines 1a to 9), adjustments and adjusted gross income (lines 10 to 11a).
- Deductions and taxable income (lines 11b to 15), tax and credits (lines 16 to 24), payments (lines 25 to 33).
- Refund (lines 34 to 36), amount you owe (lines 37 and 38), third party designee, signature and paid preparer.
Schedule OI (Form 1040-NR), Other Information, must be completed and included with the return. Depending on your situation you may also need Schedule NEC (income not directly connected with a U.S. trade or business), Schedule A (Form 1040-NR), Schedule P (Form 1040-NR) or Schedules 1, 1-A, 2 and 3 of Form 1040.
Who needs to file 1040-NR (sp)?
Nonresident aliens who meet any condition in Table A of the IRS instructions must file Form 1040-NR. The main cases are:
- You were a nonresident alien engaged in a U.S. trade or business during 2025, even if you had no income from it, no U.S.-source income, or your income is exempt under a tax treaty.
- You were a nonresident alien not engaged in a U.S. trade or business, you received U.S.-source income reportable on lines 1 to 12 of Schedule NEC, and not all the U.S. tax you owe was withheld.
- You owe certain special taxes, received certain health-account distributions, or had advance payments of the premium tax credit made for you or a dependent.
- You are the personal representative of a deceased person who would have had to file Form 1040-NR, or you represent an estate or trust that must file it.
- You are a dual-resident taxpayer who wants to be treated as a U.S. nonresident alien to figure your tax.
Even if you do not have to file, the instructions say you should file to recover withheld tax or to claim certain refundable credits.
Some people are excepted, such as certain F, J, M or Q visa students, teachers or trainees with no income taxable under section 871. Do not use Form 1040-NR if you choose to be treated as a resident alien for the whole year; file Form 1040 or 1040-SR instead.
When to file 1040-NR (sp)
The due date depends on whether you were an employee who earned wages subject to U.S. income tax withholding. If you were, file Form 1040-NR by the 15th day of the 4th month after your tax year ends; for calendar year 2025 that is April 15, 2026. If you earned no wages subject to withholding, file by the 15th day of the 6th month after your tax year ends, which is June 15, 2026 for calendar year 2025.
An estate or foreign trust with an office in the United States files by the 15th day of the 4th month; one without a U.S. office files by the 15th day of the 6th month. If the date falls on a Saturday, Sunday or legal holiday, file the next business day. Filing late can mean interest and penalties. Anyone serving in a designated combat zone may be able to file later (see Publication 3). For what to do if you cannot file on time, the instructions refer to the Instructions for Form 1040.
Documents you need
- Schedule OI (Form 1040-NR), Other Information: complete it and include it with the return. Answer every question, and for item L identify the treaty country and articles when claiming treaty benefits.
- Form(s) W-2, 1042-S, SSA-1042-S, RRB-1042-S and 8288-A: attach them to the left margin of page 1 where the form says to attach them.
- Form(s) 1099-R: attach if tax was withheld.
- Copies of Form(s) 1042-S or Form 1099 showing the income and the tax withheld: attach when you claim a refund of U.S. tax withheld at the source or of backup withholding.
- Schedule NEC (Form 1040-NR): attach if you have income not directly connected with a U.S. trade or business.
- Schedule A (Form 1040-NR), Schedule P (Form 1040-NR) or Schedules 1, 1-A, 2 and 3 (Form 1040): attach only those that apply to your situation, such as itemized deductions on line 12.
- Schedule D, if required: attach when you report a capital gain or loss on line 7a and the form does not mark Schedule D as not required.
- Form 8888: attach if you split your refund among accounts and check the box on line 35a.
- Form 8833: attach if required, for example when a dual-resident taxpayer takes a tax-treaty-based return position.
- Written statement listing the type and amount of each exclusion you claim: attach if you have no gross income for 2025, instead of completing other schedules apart from Schedule OI.
- Written statement for the election to treat certain real property income as directly connected with a U.S. trade or business: attach it to the return for the year of the election.
How to fill out 1040-NR (sp)
Enter the tax year and top boxes
Enter the calendar year 2025, or the fiscal-year dates, where the form asks. Check the boxes that apply, such as Zona de combate (combat zone) or Falleció (deceased) with the date of death in MM/DD/AAAA format.
Enter name, ID number and address
Write your first name and middle initial, last name and identification number, then your mailing address, city or town, and country. Complete the foreign address spaces if you have a foreign address.
Choose your filing status
Check only one box under Estado Civil: Soltero, Casado que presenta una declaración por separado (MFS), Cónyuge sobreviviente que reúne los requisitos (QSS), Caudal hereditario or Fideicomiso. If you check QSS and the qualifying person is a child who is not your dependent, enter the child's name.
Answer the digital assets question
Check Sí or No to say whether at any time during 2025 you received a digital asset as a reward, award or payment, or sold, exchanged or otherwise disposed of one. Do not leave it blank.
List your dependents
For each dependent enter first name, last name, identification number and relationship in columns (1) to (4). Complete columns (5) and (6): lived with you more than half of 2025, and the child tax credit or credit for other dependents box. Check the box on the form if you have more than four.
Report income on lines 1a to 1z
Enter the Form W-2 box 1 total on line 1a, then the other earned income on lines 1b to 1h and treaty-exempt income on line 1k. Add lines 1a through 1h on line 1z. Use only income directly connected with a U.S. trade or business.
Enter other income on lines 2a to 9
Enter interest (2a, 2b), dividends (3a, 3b), IRA distributions (4a, 4b), pensions and annuities (5a, 5b), capital gain or loss (7a) and Schedule 1 income (8). Add lines 1z, 2b, 3b, 4b, 5b, 7a and 8 on line 9.
Figure adjusted gross income
Enter the Schedule 1 adjustments on line 10 and subtract line 10 from line 9 on line 11a. Copy the result to line 11b on page 2.
Enter deductions and taxable income
Enter itemized deductions from Schedule A (Form 1040-NR) on line 12 (or, for certain India residents, the standard deduction). Add lines 13a to 13c, total lines 12 to 13c on line 14 and subtract from line 11b for taxable income on line 15, entering "-0-" if zero or less.
Calculate tax and credits
Enter your tax on line 16 (check Form 8814 or 4972 if used), add Schedule 2 amounts on lines 17 and 18, and subtract the credits on lines 19 to 21 for line 22. Add lines 23a to 23c on line 23d, then lines 22 and 23d on line 24 for your total tax. Line 23a comes from Schedule NEC line 15.
Enter payments and refundable credits
Report tax withheld on lines 25a to 25g, estimated payments on line 26, and the other payments and refundable credits on lines 28 to 31, totaled on line 32. Add lines 25d, 25e, 25f, 25g, 26 and 32 on line 33.
Complete the refund or amount owed
If line 33 is more than line 24, enter the overpayment on line 34, the refund on line 35a and any amount applied to 2026 estimated tax on line 36. For direct deposit, complete lines 35b to 35d; line 35e is for a refund check sent to a foreign address. If you owe, enter the amount on line 37 and any penalty on line 38.
Add third party designee and sign
Answer the Tercero Autorizado question and, if you choose Sí, enter the person's name, phone number and PIN. Sign and date the return, and enter your occupation, phone number, email and any IP PIN. A paid preparer completes the preparer block.
Review and download the completed PDF
Check every line, the filing status and the attachments, then download or print the completed PDF from FillingPDF. Assemble the package, including Schedule OI, as described under How to submit.
How to submit 1040-NR (sp)
You can file Form 1040-NR (sp) electronically or by mail.
- Electronically: if you e-file, you do not mail the return. Paid tax preparers must generally e-file Form 1040-NR, with exceptions such as dual-status, fiscal-year, trust and estate returns (see Notice 2020-70). Visit IRS.gov/es for more.
- By mail, no payment attached: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA.
- By mail, payment attached: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA.
- Estates and trusts, no payment attached: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999, USA. With a payment, use the Charlotte address.
These addresses are for returns filed in 2026; addresses for later filings may differ, so check IRS.gov/Form1040NRSP. Only the U.S. Postal Service can deliver to P.O. boxes, and you cannot use a private delivery service for a payment that must go to one. Attach Forms W-2, 1042-S, SSA-1042-S, RRB-1042-S and 8288-A to the left margin of page 1, as the form directs. To pay what you owe, see IRS.gov/Pagos or the instructions. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Checking Married filing jointly or Head of household. A nonresident alien who files Form 1040-NR cannot choose either status.
- Leaving out Schedule OI (Form 1040-NR). The instructions say you must complete it and include it with the return.
- Using Schedule A (Form 1040-NR) with Form 1040 or Form 1040-SR. It is used only with Form 1040-NR.
- Leaving the digital assets question blank. You must answer it whether or not you received a Form 1099-DA.
- Claiming the child tax credit or credit for other dependents as any nonresident alien. They are available in full only to residents of Canada and Mexico and in a limited way to residents of India and South Korea.
- Claiming a refund of tax withheld without attaching the Form 1042-S, or the Form 1099, that shows the income and the amount withheld.
- Including on line 1a any income that is not treated as directly connected with a U.S. trade or business, even if Form 1040 line 1a would list it.
- Sending a payment that must go to a P.O. box through a private delivery service. Only the U.S. Postal Service delivers to P.O. boxes.
- Mailing the return to the Austin address when a payment is attached, or to the Charlotte address when it is not.
Frequently asked questions
What is Form 1040-NR (sp)?
Form 1040-NR (sp) is the IRS Spanish-language U.S. Nonresident Alien Income Tax Return for tax year 2025. Nonresident aliens, and estates and trusts that must file a Form 1040-NR, use it to report income, figure a refund or balance due, and claim certain credits.
Who has to file Form 1040-NR (sp)?
You must file if Table A of the IRS instructions applies, for example you were a nonresident alien engaged in a U.S. trade or business in 2025, or had U.S.-source income on which not all tax was withheld. Certain F, J, M or Q visa individuals with no taxable income are excepted.
When is Form 1040-NR (sp) due for 2025?
April 15, 2026 if you were an employee with wages subject to U.S. withholding. If you had no such wages, the due date is June 15, 2026. If the date falls on a weekend or holiday, file the next business day. Late filing can mean interest and penalties.
Where do I mail Form 1040-NR (sp)?
With no payment, mail it to Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA. With a payment, use Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA. These apply to returns filed in 2026; estates and trusts have a separate no-payment address.
Can I file Form 1040-NR (sp) jointly with my spouse?
No. A nonresident alien filing Form 1040-NR cannot choose Married filing jointly. If you are married you generally check Married filing separately, with a limited exception to file as Single. The alternative is electing to be treated as a resident alien and filing Form 1040 or 1040-SR.
Do I have to file if I had no income in the United States?
Yes, if you were a nonresident alien engaged in a U.S. trade or business during 2025, even with no income from it. If you have no gross income, complete only Schedule OI and attach a list of the exclusions you claim and the amount of each.
Can I fill out Form 1040-NR (sp) online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the return with the IRS; you submit it by e-file or by mail through the IRS channels.
What do I attach to Form 1040-NR (sp)?
Always include Schedule OI (Form 1040-NR). Attach Forms W-2, 1042-S, SSA-1042-S, RRB-1042-S and 8288-A to the left margin of page 1, Form 1099-R if tax was withheld, and only the other schedules and forms your situation requires.
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