Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Finishing the Return

Finishing Form 1040NR and 1040NR-EZ

Topic Summary

To avoid filling out the taxpayer identification section twice, complete it after the rest of the return.

Taxpayer identification numbers are:

  • Required on Form 1040NR for the taxpayer and each dependent
  • Required on Form 1040NR-EZ for the taxpayer
  • Not required on Form 8843

The taxpayer identification number can be either the:

  • Social security number (SSN), or
  • Individual taxpayer identification number (ITIN)