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Mastering Form 1040NR U.S. Nonresident Alien Income Tax Returns

Identifying ECI and FDAP, Determining Taxpayer Classifications and Elections

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Wednesday, September 20, 2017

Recorded event now available

or call 1-800-926-7926

This course will provide tax advisers and compliance professionals with a thorough and practical guide to preparing Form 1040NR, U.S. Nonresident Alien Income Tax Return. The panel will offer useful guidance in determining which individuals should file, identifying and reporting income subject to U.S. income tax, identifying available deductions and limitations, claiming refunds, and discerning correct tax treatment of spouse and dependents.


Form 1040NR, U.S. Nonresident Alien Income Tax Return, presents several daunting challenges for tax advisers and compliance professionals. Just deciding whether a foreign person needs to file a Form 1040NR is unclear.

The adviser’s determination of whether a person is a resident alien, nonresident alien, dual-status alien, or undocumented alien is critical in this evaluation. Immigration laws impact tax liability of nonresident aliens and individuals who are not citizens but reside in the United States.

Advisers must also know available elections, deductions and limitations; how to report income and claim refunds; treatment of spouse and dependents; and filing due dates and noncompliance penalties. As with other foreign-related filings, the IRS imposes penalties for failure to timely file Form 1040NR even if the taxpayer has no tax liability.

Listen as our experienced panel provides a thorough and practical guide to identifying and meeting the unique challenges of preparing Form 1040NR, U.S. Nonresident Alien Income Tax Return.



  1. Resident alien, nonresident alien, dual-status alien and undocumented alien distinctions
  2. Determining taxpayer status
  3. Filing due dates, penalties and e-file availability
  4. Spouse and dependent treatment
  5. Elections
  6. Reporting income and claiming deductions
  7. Penalties for failing to file


The panel will tackle issues such as:

  • What are the key challenges for tax advisers in determining classification and status of a taxpayer as a U.S. resident or nonresident alien?
  • What income items and deductions should always be considered when preparing Form 1040NR?
  • What is the difference between income effectively connected with a U.S. trade or business (ECI) and fixed, determinable, annual or periodic income (FDAP), and how is this income reported and taxed on the Form 1040NR?
  • What special elections apply to a U.S. nonresident alien?
  • Analysis of the source of Income Rules.
  • The effect of Tax Treaties the U.S. has with more than 50& countries.


Strohl, Marc (new)
Marc J. Strohl, CPA

Protax Consulting Services

Mr. Strohl specializes in international U.S. individual income taxation issues as related to individual U.S....  |  Read More

Lizabeth McGrath
Lizabeth McGrath


Ms. McGrath is a member of the firm’s International Tax group. She is experienced providing a range of services...  |  Read More

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