Question: Your client moved overseas and is asking you to prepare his tax return. The client is a U.S. citizen now living in France. Should you file a Form 1040, U.S. Individual Income Tax Return, or Form 1040-NR, U.S. Nonresident Alien Income Tax Return?
Answer: You will file Form 1040, U.S. Individual Income Tax Return. Form 1040-NR is for individuals who are nonresident aliens. Form 1040 is for U.S. citizens or resident aliens regardless of whether they reside inside or outside the U.S.
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Information included in this article is accurate as of the publish date. This post is not reflective of tax law changes or IRS guidance that may have occurred after the date of publishing. All taxpayer circumstances are different, and NATP recommends contacting research services if you have specific questions about your clients’ tax situations.