Filing the wrong form is one of the most common mistakes made by people on US visas. The right form depends on your residency for tax purposes.
Resident aliens and citizens
US citizens and green card holders generally file Form 1040. So do people who pass the IRS substantial presence test, which counts the days you spent in the US over a three-year period.
Non-resident aliens
If you are not a resident for tax purposes and have US income, you generally file Form 1040NR. Some visa holders, including many students on F-1 visas during their first years, do not count certain days towards the test.
Why it matters
The forms differ in which income is taxed, which deductions and credits you can claim, and whether treaty benefits may apply. Filing the wrong one can mean paying the wrong amount and having to correct your return later.
Not sure which applies to you? Ask us and we will help you work it out.
General information only, not tax advice for your specific situation.