How do I create and e-file Form 1040-NR?
Beginning in Drake16
Beginning in tax year 2016, Form 1040-NR, Nonresident Alien Income Tax Return, can be created and e-filed through Drake Tax. The NR screens are found on the Foreign tab of data entry. 1040-NR data entry has been broken into 3 separate screens that serve the following purposes:
- NR - Nonresident Alien Income Tax Return - for entering personal and demographic information for the 1040-NR
- NR2 - Schedule NEC - used to complete Schedule NEC, Tax on Income Not Effectively Connected With a U.S. Trade or Business
- NR3 - Schedule OI - for completing Schedule OI, Other Income
By making an entry on any of the above mentioned screens, the return will automatically switch from a 1040 return to a 1040-NR return in the view mode. If the return should instead be filed as a 1040, delete all NR screens using the Ctrl +D hot key.
Drake15 and prior
To create the 1040-NR, you will use the NR screen (on the Taxes tab). Use the Page Down key to access additional data entry screens. Drake does not produce Form 1040NR-EZ.
Filing the 1040-NR. A 1040-NR is not eligible for e-fling and generates EF message 5042 advising you of that fact. Paper file the return to the appropriate "Where to File" address listed on page 13 of the Instructions for Form 1040NR.
Amending the 1040-NR. Use Form 1040-X. See the Instructions for Form 1040NR.
e-Filing:
Form 1040-NR can be e-filed starting with Drake16. All prior years will still have to be paper-filed.
A valid ITIN is necessary for e-filing. Returns that use a temporary ITIN will not be eligible for e-file, and should be paper-filed. See Related Links for information on using the Temporary ITIN feature.
Note: Drake Tax does not support the creation of Form 1040-NR for an estate or trust.