RentLedgerForm 1040-NR
US Nonresident Alien Income Tax Return
⚠️ Important Disclaimer
This content is for informational purposes only and does not constitute legal, tax, or financial advice. Tax laws change frequently — always verify with the CRA and IRS or consult a qualified cross-border tax accountant before making decisions.
April 15 (or June 15 if no wages subject to US withholding)
Non-resident aliens (including Canadians) with US-source income subject to US tax under the effectively connected income election
What is Form 1040-NR?
The primary US income tax return for non-resident aliens, including Canadian landlords with US rental property. Required when making the Section 871(d) election to deduct expenses against US rental income.
Who Needs to File Form 1040-NR?
Non-resident aliens (including Canadians) with US-source income subject to US tax under the effectively connected income election
Filing Deadline
April 15 (or June 15 if no wages subject to US withholding)
Related Forms
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