An NRI with US-source income
The US return depends on whether the person is a US resident or a nonresident alien under US rules, and on what the income is.
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US Tax Planning & Compliance
NRI tax filing in the USA
US federal and state filing for NRIs and other cross-border individuals, including Form 1040-NR where that is the right return.
The value
US tax for an NRI follows US residency rules, not the label on an Indian form.
Prepare the US return that fits the person’s US tax residency, and connect foreign accounts and Indian-side questions to the pages that cover them.
A residency question framed with the IRS tests, not a conclusion from a title
Form 1040 or Form 1040-NR identified as the working path
Foreign-account reporting routed to the FBAR page
India-side questions routed to the FEMA page, without mixing the two countries’ rules
Typical scope
The US returns and reports this page covers.
The final engagement is tailored to your facts. These are the core workstreams we use to define a useful, responsible scope.
01
US federal returns for individuals: Form 1040 or Form 1040-NR, as the facts indicate
02
State returns when residence or work creates a state question, scoped separately
03
FBAR and Form 8938 coordination with the FBAR page
04
A document list for foreign income that has to be considered on the US return
Where this fits
Situations this page is written for.
A person who moved into or out of the United States
Days of presence, a green card, and the move date are the facts. The state page covers the state question after the move.
Indian accounts or Indian income
Those facts can matter on a US return if the person is a US person. FEMA and Indian filings are on the India-side page. This page does not prepare an Indian income-tax return.
How the engagement moves
From residency facts to the US return in scope.
- 1→
Gather the residency facts
Where you lived, days in the United States, immigration status, and income by country. The IRS substantial-presence page and the green-card test are the references. This is not a residency opinion.
- 2→
Choose the US form to prepare
Nonresident aliens generally use Form 1040-NR. US residents generally use Form 1040. The IRS instructions for the year control the choice.
- 3→
List accounts and foreign assets
If an FBAR or Form 8938 may apply, that work is scoped on the FBAR page and tied to the same facts.
- 4
Review and file the US return
You review the return before it is filed. India-side work, if any, is a separate engagement.
What to have ready
A better start begins with the right information.
Days in the United States and immigration status, in outline
Prior US returns, if any
Income statements and a list of countries
A list of foreign accounts, without sending account numbers by ordinary email
What you can expect
Useful work products, not just activity.
A note of the residency facts used
The prepared US return in scope
A list of account-reporting items for the FBAR page
Open questions for state or India-side work
Common questions
Before we begin.
The quickest way to get a firm answer is to share the facts that make your situation different.
Does “NRI” decide which US form I file?+
No. NRI is not a filing status on a US return. US residency for tax purposes is determined under US rules, including the green card test and the substantial presence test. The IRS pages linked here are the source. A short call can identify which facts to gather. It is not a determination by itself.
What is Form 1040-NR?+
It is the US income-tax return the IRS provides for nonresident aliens. Whether it is the right form depends on the person’s status for the year. See the IRS page About Form 1040-NR.
Do you apply for an ITIN on this page?+
No. ITIN applications are not offered here.
Do you prepare the Indian return on this page?+
No. This page is US federal and state filing. India-side compliance, including FEMA, is a separate page and a separate scope.
What about the foreign earned income exclusion or an expat return?+
Those are not services named on this page. If you live outside the United States, bring the facts to the call. We will say whether they are in scope.
Do you publish a fee?+
No. Book a free call to get a quote.
Official sources
Check the current instructions.
The firm
A Delaware-licensed CPA practice, with a Dover headquarters.
Sagar Bajaj, Founder and CEO. Practicing CPA in the United States and Australia. License No. CA-0014602, issued by Delaware. The engagement lead for a particular matter is confirmed before work starts.
Book a free call to get a quote- Headquarters
- 8 The Green, Ste D, Dover, Kent DE 19901
- License
- License No. CA-0014602, issued by Delaware
- People
- Meet the team
Related tax work
Pages that sit next to this filing.
These are separate services. A call confirms which ones apply to your facts.
Federal income tax
Return preparation, review, and e-filing for the federal year.
Read the pageState income tax
State returns where residence, work, or business activity creates a filing question.
Read the pageSales tax
Data, registration, and return workflow for sellers across US states.
Read the pagePayroll tax
Filing calendars and supporting records for US employers.
Read the pageTax planning
A practical review of federal and state considerations before the year closes.
Read the pageForm 5472
Information reporting for foreign-owned US companies, with a pro forma Form 1120 where required.
Read the pageFBAR and FATCA
FinCEN Form 114 and Form 8938, which are separate filings.
Read the pageIndia and FEMA
India-side compliance, including FEMA, coordinated with the US filings.
Read the pageTax for startups
Federal, state, payroll, and sales tax for an early company.
Read the pageTax for individuals
A starting point for people with US, NRI, or cross-border facts.
Read the pageAll tax services
The tax hub, with every filing page in one place.
Read the pageUS tax for international founders
Form 5472, FBAR, NRI filing, India and FEMA, and startup tax in one place.
Read the pageUseful reading
Keep the next decision connected to the facts.
Practical perspectives that may help frame the next question. They are general information, not advice based on your particular records, facts or current rules.
Tax
Foreign accounts and income: organise the facts before asking the filing question
A general way to map overseas accounts, income, ownership and records before seeking advice about US reporting or tax implications.
Read articleTax
Preparing a US business for tax season: a practical records checklist
A general preparation framework for business owners who want fewer surprises, clearer inputs and better questions before filing work begins.
Read articleBusiness advisory
Cross-border finance: questions to resolve before expansion
An early-stage checklist for leaders entering a new market, hiring overseas or setting up a new entity.
Read articleStart with a conversation
Let’s define the right next step.
This page is general information, not personal tax, legal, or accounting advice. Who must file, and any penalty or due date, depends on the facts and on the current IRS, FinCEN, or Reserve Bank of India instructions. Check those sources, or book a call, before you file or pay.