# 1040NR - How to declare income outside the US



## knagen2202 (Apr 6, 2020)

Hello
I am new to the Forum, but hope I can get help answer my query.

I am a European citizen living in the UK. Have a property in the US, which is rented out. Completing my 1040NR form and wondering, how/if I need to declare any income earned outside the US on the 1040NR?

I am in particular unsure how to complete 'Schedule OI' item L and M.

All income earned from outside of the US is being taxed in the US at source.


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## knagen2202 (Apr 6, 2020)

Sorry, post should have said;
I am a European citizen living in the UK. Have a property in the US, which is rented out. Completing my 1040NR form and wondering, how/if I need to declare any income earned outside the US on the 1040NR?

I am in particular unsure how to complete 'Schedule OI' item L and M.

All income earned outside the US is being taxed in the UK at source.


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## Moulard (Feb 3, 2017)

If you are a non-resident alien you only need to report your US sourced income on the 1040-NR.

Can't help you on the rental income reporting unfortunately... not familiar with those schedules.

I assume that you would then also report your US income as part of your UK return if you are a tax resident of the UK, and then be able to gain relief from double taxation via the appropriate UK method.


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## knagen2202 (Apr 6, 2020)

Moulard said:


> If you are a non-resident alien you only need to report your US sourced income on the 1040-NR.


Thank you. That confirms what I was hoping to be the case. Will leave UK income out then.



Moulard said:


> Can't help you on the rental income reporting unfortunately... not familiar with those schedules.


No problem. I think I have most of that under control.



Moulard said:


> I assume that you would then also report your US income as part of your UK return if you are a tax resident of the UK, and then be able to gain relief from double taxation via the appropriate UK method.


Yes, I am. But there are differences in what the UK include as expenses under a rental property compared with the US, so it is not plain sailing. Also need to adjust from the UK tax year from April-April.


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