What is Form 1040-NR? Definition for LLC owners abroad
Form 1040-NR in brief: who files it, when it is due (June 15 without US wages), what it needs (SSN or ITIN) and how it differs from the LLC's Form 5472.
Form 1040-NR is the personal US income tax return of a nonresident. It is separate from the LLC's own filing: a foreign-owned single-member LLC files Form 5472 whether or not its owner files a 1040-NR.
When an LLC owner abroad files it
- You were engaged in a US trade or business, even with no US income.
- You had effectively connected income.
- US tax was withheld from a payment and you want it refunded or credited.
Key facts
- Due date: June 15 after the year ends when you had no US wages subject to withholding; April 15 if you did. Form 4868 extends the filing date by 6 months.
- Identifier: an SSN or an ITIN. Without one, the return goes on paper with Form W-7.
- No joint return and, with narrow exceptions, no standard deduction.
- Schedule OI must be completed; the instructions say every filer "must answer all questions".
Forms and instructions: Form 1040-NR, Instructions for Form 1040-NR. The 1040-NR guide covers it line by line.
Go further
1040-NR Foreign LLC Owner: Do You Need to File?
Wondering if you must file Form 1040-NR as a foreign LLC owner? Learn how ECI, US trade or business status, and tax treaties affect your return.
Read the guideForm 5472 Line-by-Line Guide for Foreign-Owned US LLCs
Learn how to fill out Form 5472 and pro forma Form 1120 for your foreign-owned single-member US LLC. Line-by-line guide, worked example, fax and mailing rules.
Read the guideThis article is general information about US tax rules for foreign-owned LLCs, not advice for your specific situation. Rules change; check the date above and ask before you file.