NRI Tax Filing Checklist
PP NRI Advisory, LLC — https://ppnriadvisory.com
Personal & identification
- Valid passport (all pages)
- US visa / immigration status documents
- ITIN card OR SSN card
- Prior-year US tax return (if any)
- Foreign tax residency certificate (if claiming treaty)
US-source income (for Form 1040-NR)
- W-2 (US wages)
- 1099-NEC / 1099-MISC (US freelance / contract income)
- 1099-INT / 1099-DIV (US bank & investment income)
- 1099-B (US brokerage sales)
- 1042-S (US-source income subject to withholding)
- Rental income statements for US property
Foreign accounts (FBAR — FinCEN 114)
- List of all non-US bank & brokerage accounts
- Maximum balance in USD during the year (each account)
- Account numbers and institution names/addresses
- Signatory-authority accounts (even if not owned)
Foreign financial assets (FATCA — Form 8938)
- Foreign mutual funds / PFICs
- Foreign pension & retirement accounts
- Foreign life-insurance cash values
- Foreign trust / partnership interests
US-India tax treaty items
- Form 8833 treaty disclosure (if position taken)
- Indian salary / employer statements
- Foreign tax paid receipts (for Form 1116)
- Dividend / interest treaty rate documentation
Deductions & credits
- State & local tax paid (if any US state return)
- Charitable contributions to US 501(c)(3)
- Student-loan interest (US-source only)
- Foreign tax credit worksheets