1040nr Elections: Fill & Download for Free

You mail an 83(b) election to the service center where you file your taxes. When a nonresident alien files a form that does not require a payment, that would be sent to the Austin center:Department of the TreasuryInternal Revenue ServiceAustin, TX 73301-0215USA

Yes, but if you did not file Form 8843 when you filed Form 1040NR, you will need to file Form 1040X to amend your previous filing. File the Form 1040X along with a new Form 1040NR (marked “AS AMENDED” on each page), the corrected Form 8843, and a copy of the originally filed Form 1040NR (marked “AS ORIGINALLY FILED” on each page).If you have not yet filed Form 1040NR for the year in question, you can simply file the appropriate return as a delayed return with Form 8843 attached. You may be subject to penalties for late filing if you owe tax. If you are not required to file a return, you can just file Form 8843 late. Make sure you use the form for the correct tax year (you can get past-year forms from the IRS website).You cannot use Form 8843 to exclude days in which you were present in the United States as a professional athlete or in the United States for medical treatment for a condition which arose while you were in the United States, unless the form was filed in a timely manner. However, a late filing of Form 8843 can be used to exclude such days for the purpose of the substantial presence test if you were entitled to exclude them for any other reason. There may be other consequences of a late return; some elections that are available to taxpayers to reduce their tax must be taken prior to the due date of the return; a late filer is not permitted to make any of these elections but must accept the “default” election in all such situations. I’m not sure how many of these apply to Form 1040NR filers, however.

You’re not required to provide the Form W-8. But if you don’t, the US-based business may withhold 30% of whatever is due to you and send it instead to the IRS as withholding tax, because that’s what US law requires on certain payments to non-US “persons”, and all US taxpayers are required to comply with that particular law. You can get the withheld funds back by filing a Form 1040NR with the Internal Revenue Service. Or you can provide the US taxpayer with an appropriate Form W-8, giving them the documentation they need to “reasonably conclude” that the payments being sent to you are exempt from IRS withholding tax.You can try to convince the customer in some other way that the payments to you are not subject to withholding tax (which is probably the case). But sending them Form W-8 is the “recommended” way of “convincing” them.Or you can elect not to do business with this customer.It’s your choice. Personally, I’d probably fill out the W-8; all a Form W-8 is is a certification that you’re who you say you are and that you’re an individual, business, or other entity not subject to US taxes, which you presumably are, so you’re not going out on a limb here by saying so.