Tax
Form 1040-NR
Form 1040-NR is the US individual income tax return for non-resident aliens. It reports income effectively connected with a US trade or business and certain US-source income. Non-residents generally need an ITIN to file it.
In plain terms: The personal US tax return for people who are not US residents.
Why it matters
This is where a non-resident's personal US liability, if any, is settled — and it is the situation in which an ITIN genuinely becomes necessary. Whether you must file turns on the effectively connected income analysis, not on whether your customers were American.
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