What if I’m a nonresident alien, i.e. from India?
If you are not from India, then you must find out if nationals from your country are allowed a standard deduction and standard exemption. If so, then you may have a choice of filing either a 1040NR or a 1040, depending on your Visa Status during the taxable year and the types of taxes withheld from your paychecks by your employer. For e.g., in the case of Indian nationals, the US-India Tax Treaty allows for a standard deduction which most US taxpayers qualify for, and thus would be required to file in most cases, a 1040NR, which is a paper return (i.e., no availability of Efiling on this return). As such, it makes very little difference if an Indian nonresident alien living in the US (or an Indian not living in the US but having US Income Sources) files either a 1040NR or a 1040 (which has Efile availability). The reason to file a 1040NR as opposed to a 1040 for an Indian nonresident alien (or any nonresident alien, if allowable) is when the desire exists to also file for a refund of M
