When you need to file 1040-NR
The common triggers for a non-US resident founder:
- US-source income effectively connected with a US trade or business (ECI)
- US-sourced wages, scholarships, or dividends above the thresholds
- A refund of over-withheld US tax
- Claiming a treaty benefit (treaty-based position) requires 1040-NR with a Form 8833 disclosure
Owning a US LLC does not by itself trigger a 1040-NR. If the LLC is a disregarded entity, the US tax picture flows through to the owner — but whether the owner has filing obligation depends on where that income is sourced and whether it’s ECI.
Not the same as 5472
Form 5472 is an information return at the entity level. Form 1040-NR is an income tax return at the individual level. A founder may have 5472 obligations without 1040-NR obligations, and vice versa.
Due date
15 June for most non-residents who do not have US-wage withholding; 15 April if US-wage withholding applies. Both extendable six months via Form 4868.
This is a common expert-desk engagement. See the expert desk.