◉ Federal Tax Returns
Form 1040NR — non-resident
For non-US persons with US-source income — rental property, business income, scholarships, or dispositions of US real estate.
Short answer
A non-resident alien with US-source income — typically rent from US property, US business income, or gains on US real estate — files Form 1040-NR. Filing is required even when the activity makes a loss, and a net-election (Section 871(d)) usually turns 30% gross withholding on rent into tax on net profit.
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.
◉ Who this is for
- •UK residents with US rental property
- •Non-resident aliens with US-source income
- •Foreign investors in US partnerships
✓ What you get
- ✓Non-resident return preparation
- ✓Treaty benefit positions where applicable
- ✓Withholding reconciliation (W-8BEN guidance)
At a glance
- Key forms
- 1040NR
- Category
- Federal Tax Returns
- Turnaround
- 2–3 weeks once documents are complete
- Filed by
- ACCA-qualified IRS Enrolled Agent
Our approach
A return that reconciles both sides.
A US federal return for someone who lives in the UK is not a US return with a foreign address bolted on. The exclusion-versus-credit decision, the treaty positions, the UK tax year that straddles two US years, and the state you may or may not have left behind all interact — and the wrong call in one place quietly raises the bill in another.
We prepare the return from the reconciliation outward: we line up what the UK has already taxed against what the US wants to tax, choose FEIE or the Foreign Tax Credit on the numbers rather than by habit, and document every election so next year's return — and any future preparer — inherits a clean position.
- FEIE vs Foreign Tax Credit modelled on your actual figures, not applied by default
- UK/US tax-year timing reconciled so foreign tax lands in the right credit year
- State filing obligations checked before we assume you have left the state behind
Our process
How we handle your filing
Four steps from first email to filed return. Fixed fee confirmed in writing before any work begins.
01
Intake
Send us your situation by email or the enquiry form. We come back with the questions we need answered — every source of income for the year, filing history, accounts and entities — and a tailored document list.
02
Review
We analyse your position, flag any cross-border risks, and confirm the scope and fixed fee in writing before any work starts.
03
Prepare
Draft returns and schedules are prepared with plain-English commentary on key positions for your review.
04
File
You sign electronically; we e-file with the IRS / FinCEN and send you the acceptance confirmations for your records.
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.
Prices are indicative starting points and exclude UK VAT, which applies to UK-resident clients only. We quote in writing once we have confirmed every source of income and your filing history for the years involved.
FAQs
Common questions
Sources
Rules, thresholds and penalties are as published by the IRS and FinCEN at the time of our last review (2026-09-08); always check the current instructions for the year you are filing.
Related services
Others in Federal Tax Returns
Form 1040 — US resident return for expats
The main federal return for US citizens and Green Card holders, wherever you live in the world.
Learn more →
Form 1040X — amended return
Correct prior-year federal returns — whether to claim missed credits, fix errors, or add late-reported income.
Learn more →
Schedule 2 — additional taxes
Covers Alternative Minimum Tax (AMT), self-employment tax, NIIT, and additional Medicare tax where applicable.
Learn more →
Who this is for
Situations where this filing usually applies
Related reading
Guides from our team on this topic
Ready to get this filed?
Tell us your situation and we’ll reply by email within 2 working days with our questions, then a written scope, fixed fee and document list.