Who this is for
- UK residents with US rental property
- Non-resident aliens with US-source income
- Foreign investors in US partnerships
Federal Tax Returns
Form 1040NR — non-resident return
For non-US persons with US-source income — rental property, business income, scholarships, or dispositions of US real estate.
Overview
Why this filing matters
For non-US persons with US-source income — rental property, business income, scholarships, or dispositions of US real estate.
Note — US-source income, non-residents.
What you get
- Non-resident return preparation
- Treaty benefit positions where applicable
- Withholding reconciliation (W-8BEN guidance)
Our approach
Built for the cross-border edge cases.
Most US-UK filings fail the same way: a treaty position that wasn’t disclosed, a foreign account that slipped under FBAR thresholds, a PFIC election filed in the wrong year, a carry-forward not tracked from one preparer to the next. The cost of any single one of those is rarely catastrophic on its own — it’s the compounding over multiple filing seasons that quietly turns a clean tax life into a six-figure remediation project.
We start every engagement by looking at the edge cases first — the elections, the disclosures, the carry-forwards, the side-effects on next year’s return — and only then turn to the routine line items. The result is a filing that reads cleanly to anyone who picks it up next: another preparer, the IRS, or a successor in your own business.
- Position memo on every meaningful election, with the reasoning written down for the next return
- Carry-forwards (FTC, capital losses, PFIC basis) tracked year-on-year so nothing expires unused
- Plain-English commentary on every position taken — the kind that makes a future audit a non-event
Our process
How we handle your form 1040nr
Four steps from first call to filed return. Fixed fee confirmed before any work begins.
- 01
Intake
30-minute scoping call. We confirm your situation, required filings, and send a tailored document list.
- 02
Review
We analyse your position, flag any cross-border risks, and confirm the scope and fee before any work starts.
- 03
Prepare
Draft returns and schedules are prepared with plain-English commentary on key positions for your review.
- 04
File
E-file with the IRS / FinCEN, send confirmations, and handle any follow-up notices or questions.
Pricing
Fixed fees — no surprises
Non-resident returns start from £650 + VAT. Rental-property 1040NRs with Section 871(d) elections and withholding reconciliation are priced after the intake call.
FAQs
Common questions about Form 1040NR
What counts as US-source income for a non-resident?
Rental income from US property, US business income, US-origin capital gains on real estate (FIRPTA), scholarships from US institutions, certain service wages performed in the US, and some investment income. Treaty rules can recharacterise or exempt certain items.
Do I need to file if my US rental made a loss?
Yes — the filing obligation is based on having US-source income, not on owing tax. Filing a loss also preserves carry-forwards for future profitable years and avoids the 30% gross-rental withholding.
What's the Section 871(d) election?
It lets non-residents treat US rental income as effectively-connected (taxed on net income at graduated rates) instead of the default 30% gross withholding. We file the election with the return and coordinate the W-8BEN with your payor.
Does the US-UK treaty reduce what I owe?
It can — particularly on dividends, interest, royalties, and pensions. The treaty doesn't remove your filing obligation but it often lowers tax, and we'll disclose any position taken on Form 8833 where required.
Ready to get this filed?
Tell us your situation and we'll confirm scope, a fixed fee, and the documents we need — usually within one business day.