8840 Form and 1040-NR form
Posted date : Jul 15, 2025.
I fill in an IRS 8840 form every year, but have never filled in the Form 1040-NR. Am I required to send in a Form 1040-NR? We do not file U.S. income tax.
Margaret Webb
Calgary, AB
Ed.: You are submitting an 8840 Form because you meet the requirements of fulfilling the substantial presence test. Form 1040-NR is an income tax return for non-residents of the U.S. Unless you have a reason to file this form (for example, you sold real property in the United States), it is not necessary to complete.
