Form 1040 is for US residents and citizens. Form 1040-NR is for non-resident aliens. Filing the wrong form means wrong tax brackets, missing or incorrect deductions, and potentially incorrect refund amounts.
The core difference
Form 1040 is for US residents and citizens. Form 1040-NR is for non-resident aliens. Filing the wrong form means wrong tax brackets, missing or incorrect deductions, and potentially incorrect refund amounts.
Which form do you use?
It depends on your IRS tax residency status — which is based on the Substantial Presence Test (SPT), not your visa status.
Substantial Presence Test (SPT)
You are a US resident for tax purposes if you were physically present in the US for:
- At least 31 days during the current year, AND
- At least 183 days during the 3-year period (current year + 2 prior years), counting: all days in current year + 1/3 days in first prior year + 1/6 days in second prior year
| Year | H1B start month | SPT passed? | Form to file |
|---|---|---|---|
| Year 1 (arrived Oct) | October | Usually not | 1040-NR |
| Year 2 | Full year | Usually yes | 1040 |
| Year 1 (arrived Jan) | January | Possibly yes by mid-year | Dual-status year |
Dual-status returns
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If you change status mid-year (F1 → H1B, or first year in US), you may file a dual-status return: 1040 as the primary form covering the resident portion, with a 1040-NR attached for the non-resident portion.
Key differences between 1040 and 1040-NR
| 1040 (Resident) | 1040-NR (Non-Resident) | |
|---|---|---|
| Standard deduction | $14,600 (single 2026) | $0 — itemize only |
| Foreign income | Worldwide income | US-source income only |
| Spouse filing | Married Filing Jointly allowed | No MFJ — MFS only |
| FICA taxes | Subject to FICA | Exempt from FICA |
Software to use
- 1040-NR filers: Use Sprintax (not TurboTax — it doesn't support 1040-NR)
- 1040 filers: TurboTax, FreeTaxUSA, or H&R; Block all work
Sprintax vs TurboTax comparison →
Watch the H1B tax mistakes video →
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