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The difference between Form 1040 and Form 1040NR
Form 1040 is the standard or itemized deductions federal income tax form used by individuals in the United States to report their annual income to the Internal Revenue Service (IRS).
Form 1040NR, on the other hand, is the nonresident version of Form 1040, it is used by individuals who are not U.S. citizens or permanent residents, but who have income from sources within the United States that is subject to U.S. taxes.
The main difference between the two forms is that Form 1040NR does not include some of the credits and deductions available to U.S. citizens and permanent residents. Additionally, the form 1040NR has a different set of instructions and different tax laws apply to this form.
For tax non-residents who are in the United States and want to know if they apply for Form 1040 or Form 1040NR it is necessary to take the IRS physical presence test.
The Physical Presence Test is a requirement set by the Internal Revenue Service (IRS) for individuals who wish to claim the foreign earned income exclusion or the foreign housing exclusion on their U.S. tax returns.
In order to qualify for these exclusions, an individual must meet the physical presence test, which requires that they be physically present in a foreign country or countries for at least 330 full days during a consecutive 12-month period.
This period is known as the "qualifying period." The physical presence test applies to U.S. citizens and resident aliens living abroad. Individuals who are not U.S. citizens or resident aliens may also qualify for the foreign earned income exclusion under the bona fide residence test.
