Yes, a non-resident alien is generally liable to file a U.S. income tax return (Form 1040-NR) if they engaged in a U.S. trade or business, had U.S.-source income (e.g., wages, scholarships) not fully satisfied by withholding, or need to claim a tax treaty benefit. Non-residents with no U.S. source income may still need to file Form 8843.
Even if you are no longer living in the U.S., you are required to file a return by the stated deadlines.
However, you are not liable to pay any taxes on the salary income that you receive from the USA. An NRI, like any other individual taxpayer, must file his return of income in India if his gross total income received in India exceeds Rs 2.5 lakh for any given financial year.
At a glance
The minimum income amount to file taxes depends on your filing status and age. For 2025, the minimum income for Single filing status for filers under age 65 is $15,750 . If your income is below that threshold, you generally do not need to file a federal tax return.
According to the rules, a senior citizen is defined as a resident individual aged 60 years or above but below 80, while a super senior citizen is one aged 80 or above. Under Section 194P, individuals aged 75 or more are not required to file an income tax return if: They are residents in the previous year.
Every person having taxable income and whose accounts are not liable to audit must file an Income Tax Return. If total income exceeds Rs. 5 lakh, it is mandatory to file the return online.
What is the 90% Rule? In a nutshell, the 90% rule is simple: if 90% or more of your worldwide income is from Canadian sources in the tax year, you're eligible for non-refundable tax credits reserved for residents.
Generally, you must file an income tax return if you're a resident, part-year resident, or nonresident and: Are required to file a federal return. Receive income from a source in California. Have income above a certain amount.
If you are an employee and you receive wages subject to U.S. income tax withholding, or you have an office or place of business in the United States, you must generally file by the 15th day of the 4th month after your tax year ends. For a person filing using a calendar year this is generally April 15.
Non-resident Indians (NRIs) are taxed on income earned or collected in India. This could be from sources like property rent, share dividends, and investment and savings capital gains, if over a specified limit. Income earned outside India is not taxable in India.
Yes. If you are a non-resident for tax purposes and received taxable income last year, you will require a tax ID number (SSN or ITIN) to file a tax return. This is the case whether you are filing with the software or filing a different way.
Tax Non-Resident: May take advantage of any applicable tax treaty benefits and exemption from U.S. Social Security and Medicare/Medicaid taxes. Tax Non-Residents generally only pay tax on U.S.- source income. You can complete your tax forms using the Sprintax Returns preparation software.
An individual whose sole income has been subjected to final withholding tax pursuant to Sec. 57 (A) of the Tax Code, or who is exempt from income tax pursuant to the Tax Code and other laws, is not required to file an income tax return.
You may not have to file a federal income tax return if your income is below a certain amount. Taxable income not only includes earnings from your job but can also include retirement and disability benefits.
In most cases, no—if you had no income during the year, the IRS doesn't require you to file a tax return.
One-time forgiveness, officially known as First-Time Penalty Abatement (FTA), is an IRS program that allows qualified taxpayers to have certain penalties removed from their tax accounts.
You cannot go any number of years without filing taxes if you meet the IRS filing requirements. Unfiled tax returns stay open indefinitely, and the IRS can take action at any time—whether the return is three, five, or ten years old.
Certain NRIs: If the NRIs are only generating income from dividends or interest, or if their income is subject to TDS, then they might be exempted from filing tax returns. Senior Citizens (above 75 years): Senior citizens above the age of 75 whose income consists of pension and interest can be exempt from filing ITR.
Step-by-Step Guide to File Your Taxes in India as an NRI