Which tax return does a non-U.S. citizen file?

If you have a green card or meet the substantial presence day-count test, you generally file a regular Form 1040 like a U.S. citizen. If not, you're a nonresident and file Form 1040-NR for your U.S. income.

Does FL Tax Experts prepare nonresident returns?

Yes. FL Tax Experts prepares and e-files Form 1040-NR, plus Form 8843 for students, Form 8840 for snowbirds and the forms foreign property owners and sellers need. The price is quoted before we start.

International Taxes: Nonresidents, Foreign Owners & Snowbirds

First question: which return do you file?

U.S. citizens, green card holders, and people who meet the day-count test generally file a regular Form 1040 and report worldwide income.

Everyone else is a nonresident for tax and files Form 1040-NR for their U.S. income. TurboTax and FreeTaxUSA both say they don't support Form 1040-NR (checked November 2026).

Last reviewed: November 2026

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We got you.

Our team and our growing network of tax pros come from all over, and between us we speak more than one language. Ask about help in yours. Your return and forms are in English, and we'll make sure you understand every line.

Pick your situation

Nonresident tax returns (Form 1040-NR)What it is, who needs it, and how it's different from a regular 1040. Foreign owners of Florida rentalsWhy rent can be taxed at 30% of the gross, and the election that lets you deduct expenses. Selling Florida property from abroad15% withheld at closing under FIRPTA, and how a 1040-NR gets back what you don't owe. Canadian and other snowbirdsThe day count, and Form 8840 to stay a nonresident for tax. International students and visa workersForm 8843, the 5-year rule, and the regular-1040 mistake. U.S. citizens living abroadForeign income, the foreign earned income exclusion and foreign tax credits. Ask us first so we can confirm your situation fits.

Why these returns go wrong

People file a regular 1040 when they're really nonresidents, or the other way around.
Foreign owners never file, and pay 30% of their gross rent with no deductions.
Sellers leave FIRPTA withholding with the IRS because no one files the return to claim it back.
Snowbirds miss the Form 8840 deadline and lose the exception.

What FL Tax Experts does, and doesn't do

We prepare and e-file Form 1040-NR, with Form 8843, Form 8840, the rental income election and FIRPTA withholding credits when they apply. We can include Form W-7 with your return if you need an ITIN.
You hear the price first. Every nonresident return is quoted before we start.
We don't give immigration advice or prepare your home country's tax return. Your home country may tax this income too, so check with a tax professional there.
IRS representation: FL Tax Experts' in-house team are tax preparers, not EAs, CPAs or attorneys. When you need someone to represent you before the IRS, we bring in a contracted Enrolled Agent or CPA from our network.

Disclaimer: This page is general information, not tax advice, and it isn't immigration or legal advice. Every situation is different, tax treaties vary by country, and tax rules change. Reading this page doesn't make you a client.

International Taxes

First question: which return do you file?

Pick your situation

Why these returns go wrong

What FL Tax Experts does, and doesn't do

Not Sure Which Form You Need?