US Tax Tools

Nonresident Alien Tax Calculator

Check weighted U.S. presence and estimate the two main federal tax buckets on Form 1040-NR without silently granting a standard deduction.

Residency screening and Form 1040-NR estimate
Estimated Form 1040-NR federal tax is $5,152, before state tax.

Estimated federal tax

$5,152

Balance after withholding

$2,152

ECI graduated-rate tax

$4,552

FDAP tax

$600

Weighted presence days

40.0

Treaty residency, closer-connection claims, dual-status years, elections, capital-gain presence rules, and the India student standard-deduction exception require individual review.

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What this estimate covers

  • Screens the statutory three-year day weighting before computing nonresident tax.
  • Separates ECI graduated-rate tax from treaty-adjustable FDAP tax.
  • Stops the estimate when the inputs indicate resident-alien treatment may apply.

Frequently asked questions

How does the substantial presence test count days?

It generally counts all current-year days, one-third of prior-year days and one-sixth of days from two years earlier, subject to exempt-individual and other statutory exceptions.

How is nonresident income taxed?

Effectively connected income is generally taxed at graduated rates after allowable deductions. U.S.-source FDAP income is generally taxed at 30% unless a treaty or Code provision provides a lower rate.

Does a nonresident alien get the standard deduction?

Generally no. A limited treaty exception applies to certain students and business apprentices from India, and itemized deductions are restricted.

Sources

Related Calculators

Last updated August 5, 2026 Tax year 2025 and 2026 federal nonresident estimate

Data sources: IRS Form 1040-NR instructions IRS Publication 519 IRC sections 871 and 7701(b)

This tool is general information only, not financial advice.

Reviewed by USTax Tools Editorial Desk

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