Form 1040-NR for LLC Owners

Form 1040-NR is the US personal income tax return for non-residents. Most non-resident Wyoming LLC owners do NOT need to file 1040-NR because their LLC income is not Effectively Connected Income (ECI). This guide explains when 1040-NR is required.

Answer

Form 1040-NR is the personal US income tax return for non-resident individuals. Non-resident Wyoming LLC owners file 1040-NR only when they have Effectively Connected Income (ECI) from a US trade or business, US-source FDAP income subject to graduated tax (rare), or US-source rental income with the net-rent election. Most non-resident LLC owners do NOT file 1040-NR because their LLC income is not ECI. Form 5472 + pro forma 1120 (LLC-level) is still mandatory regardless of personal 1040-NR filing status.

By Zawwad, Founder & CEO, WyomingLLC by Topslice LLC.

Last updated May 20, 2026

When you must file 1040-NR

You have Effectively Connected Income from a US trade or business (rare for most non-resident LLC owners)
You have US-source rental income and made the net-rent election under IRC Section 871(d)
You earned US-source income subject to graduated tax (e.g., US wages, US business profits)
You received US-source FDAP income above $0 and the payer did not withhold (rare)

When you do NOT file 1040-NR

Your only US connection is owning a foreign-owned single-member LLC with no ECI
All your US-source FDAP income was fully withheld by US payers (Stripe, Amazon, etc.)
You have no US-source income
Your LLC has $0 US activity for the year

1040-NR vs Form 5472

Form 1040-NR is your personal tax return. Form 5472 is the LLC's information return. The two are separate filings with different triggers. You may need to file 5472 every year while never filing 1040-NR. Or, in rare cases, you may need both.

Filing mechanics

Use Form 1040-NR (not Form 1040, which is for US persons)
Apply for ITIN via Form W-7 if you do not have an SSN ($297 add-on through WyomingLLC)
Report only US-source income
Take treaty benefits where applicable (Schedule OI)
File by April 15 (or June 15 if no US wages)
Mail to IRS Austin Service Center (or e-file with software that supports 1040-NR)

Frequently asked questions

Do I need ITIN to file 1040-NR?

Yes if you do not have an SSN. ITIN is obtained via Form W-7 with passport documentation.

Is 1040-NR the same as 1040?

No. 1040 is for US citizens and residents. 1040-NR is for non-residents.

What if I file 1040 by mistake?

Filing 1040 incorrectly can be argued by the IRS as a residency election. Amend with 1040-X if discovered.

When is 1040-NR due?

April 15 if you had US wages. June 15 if no US wages. Extensions available with Form 4868.

Does my LLC's revenue go on 1040-NR?

Only if it is ECI. Pass-through non-ECI income from your LLC does not go on 1040-NR for US tax purposes.