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NRI Tax Forms & Limits Center
One reference for US-based NRIs: which US and India tax forms may apply, what triggers them, the key thresholds and deadlines, the documents you'll need, and the NRItoUSA tool or guide that goes deeper on each. Start with your situation, then scan the two tables.
Verify every number for the current tax year. All thresholds, deadlines, and even form numbers below are illustrative of the kind of trigger — not the current-year figure. US (IRS/FinCEN) and India (CBDT/Income Tax) rules change every year. Always confirm against the official source linked in each row, or with a qualified CPA/CA. Last reviewed: June 22, 2026.
Choose your situation
Start where you are
Pick the line that fits you and jump straight to the right tool or guide. Most NRIs match more than one.
I have Indian bank accounts
FBAR, FATCA / Form 8938 and Schedule B reporting on NRE/NRO/FCNR.
Open →I sold property in India
Capital gains, buyer-side TDS, and the refund + repatriation trail.
Open →I received money from parents
Form 3520 reporting of large foreign gifts from relatives.
Open →I inherited Indian property
Form 3520, cost basis, and the US tax on inherited Indian assets.
Open →I hold Indian mutual funds
The PFIC trap and Form 8621 on Indian funds, ETFs, and ULIPs.
Open →I want to move money from India to USA
Form 15CA, Form 15CB, and the FEMA/bank repatriation paperwork.
Open →I am returning to India
RNOR residency timing and what India can tax after you move back.
Open →I own an Indian company/LLP
Form 5471, Form 8865, and Form 8858 on foreign entities.
Open →I paid tax in both countries
DTAA, Form 1116 (US) and Form 67 (India) to avoid double tax.
Open →I need to file Indian ITR from USA
ITR-2 vs ITR-3, documents, TDS refunds, and the filing timeline.
Open →Table 1 · United States
US tax & reporting forms for Indians in the USA
The forms the IRS and FinCEN may expect once you are a US tax resident with India accounts, investments, gifts, or entities.
| Form | What it is for | Common NRI trigger | Key threshold / trigger | Deadline timing | Documents needed | Related NRItoUSA guide / tool |
|---|---|---|---|---|---|---|
| Form 1040IRS Form 1040 ↗ | The main US individual income tax return — reports your worldwide income once you are a US tax resident. | You are a US citizen, green-card holder, or pass the Substantial Presence Test. | Filing thresholds vary by filing status, age, and income type.Verify for current tax year | Annual return, typically mid-April; an automatic extension is available on request.Verify for current tax year | W-2s, 1099s, India income summary, foreign tax paid, prior-year return. | |
| Schedule BIRS Schedule B ↗ | Reports interest and dividends, and asks whether you have foreign financial accounts. | You have Indian bank/FD interest or dividends, or any foreign account at all. | Generally required once interest or dividends exceed a low dollar threshold; the foreign-account question can apply regardless of amount.Verify for current tax year | Filed with your Form 1040.Verify for current tax year | NRE/NRO/FCNR interest statements, dividend statements, broker 1099s. | |
| Form 1116 — Foreign Tax CreditIRS Form 1116 ↗ | Claims a credit for income tax already paid to India, so the same income is not taxed twice. | TDS or Indian tax was deducted on your India income (NRO interest, rent, capital gains). | Used when claiming a foreign tax credit above the limited amount allowed without the form.Verify for current tax year | Filed with your Form 1040.Verify for current tax year | Proof of India tax paid (Form 26AS, TDS certificates, India ITR), income breakdown by category. | |
| Form 8938 — FATCAIRS Form 8938 ↗ | Reports specified foreign financial assets (accounts, certain securities, foreign funds) to the IRS. | Your India accounts and investments together exceed the FATCA reporting threshold. | Threshold depends on filing status and whether you live in the US or abroad — higher for those living abroad.Verify for current tax year | Filed with your Form 1040.Verify for current tax year | Year-end and maximum balances for each foreign account/asset, account nicknames, institution names. | |
| FBAR / FinCEN Form 114FinCEN FBAR ↗ | Reports foreign financial accounts to FinCEN (separate from your tax return). | Your foreign accounts together cross the aggregate reporting line at any point in the year. | Aggregate maximum balance across all foreign accounts above a fixed low threshold (commonly cited at USD 10,000).Verify for current tax year | Filed electronically with FinCEN, aligned to the tax-return date with an automatic extension.Verify for current tax year | Maximum balance during the year for each account, institution names, account types. | |
| Form 8621 — PFICIRS Form 8621 ↗ | Reports Passive Foreign Investment Companies — which commonly include Indian mutual funds and ETFs. | You hold Indian mutual funds, ETFs, or ULIPs as a US tax resident. | Can apply per fund; some de-minimis exceptions exist but the rules are complex.Verify for current tax year | Filed with your Form 1040.Verify for current tax year | Fund statements, purchase/sale records, annual NAV/value, PFIC annual information statements where available. | |
| Form 3520 — foreign gifts / inheritance / trustsIRS Form 3520 ↗ | Reports large gifts or bequests from foreign persons, and transactions with foreign trusts. | You received money from parents in India, or inherited Indian assets, above the reporting threshold. | Reporting kicks in above a large annual aggregate from foreign individuals/estates; different thresholds apply to foreign entities and trusts.Verify for current tax year | Generally due with your income tax return, including extensions.Verify for current tax year | Date and amount of each gift/inheritance, donor relationship, supporting transfer records. | |
| Form 5471 — foreign corporationIRS Form 5471 ↗ | Reports US persons' interests in certain foreign corporations. | You own or are an officer/director with a significant stake in an Indian Pvt Ltd company. | Various ownership/control percentages and categories of filer trigger it.Verify for current tax year | Filed with your Form 1040.Verify for current tax year | Company financials, shareholding, officer/director details, earnings & profits records. | |
| Form 8865 — foreign partnershipIRS Form 8865 ↗ | Reports US persons' interests in certain foreign partnerships. | You are a partner in an Indian LLP or partnership firm. | Control or ownership percentages and contribution events determine the filing category.Verify for current tax year | Filed with your Form 1040.Verify for current tax year | Partnership/LLP agreement, capital account, share of profits, contribution records. | |
| Form 8858 — foreign disregarded entity / branchIRS Form 8858 ↗ | Reports a foreign disregarded entity or a foreign branch operation. | You run an Indian proprietorship/branch treated as disregarded for US tax. | Applies based on ownership of a foreign disregarded entity or branch.Verify for current tax year | Filed with your Form 1040.Verify for current tax year | Entity/branch financials, income statement, ownership and functional-currency details. | |
| Form 8833 — treaty positionIRS Form 8833 ↗ | Discloses a tax-treaty position that reduces or modifies your US tax. | You rely on the India–US DTAA in a way that requires disclosure. | Required for certain treaty-based return positions above a disclosure threshold.Verify for current tax year | Filed with your Form 1040.Verify for current tax year | Treaty article relied on, the income affected, computation of the position. | |
| Form 8802 / IRS Form 6166 — Tax Residency CertificateIRS Form 8802 ↗ | Form 8802 requests US tax residency certification; the IRS issues Form 6166 as proof for treaty benefits abroad. | India asks for proof you are a US tax resident (e.g. for DTAA relief or lower TDS). | An application fee applies; processing takes time, so request well in advance.Verify for current tax year | Apply ahead of when India needs the certificate; allow several weeks.Verify for current tax year | Completed Form 8802, fee payment, details of the tax year and treaty country. | |
| W-8BENIRS Form W-8BEN ↗ | Certifies foreign status to a US payer so the correct withholding (often treaty-reduced) is applied. | A US financial institution or payer asks you to certify your status. | No dollar threshold — provided to the payer on request, not filed with the IRS.Verify for current tax year | Given to the payer; generally valid for a period before re-certification.Verify for current tax year | Your foreign tax ID, treaty claim details, identifying information. | |
| W-7 — ITIN applicationIRS Form W-7 ↗ | Applies for an Individual Taxpayer Identification Number for those ineligible for an SSN. | A spouse or dependent needs a US tax ID to be claimed on a return. | No dollar threshold — based on a filing or reporting need.Verify for current tax year | Usually submitted with the tax return that creates the ITIN need.Verify for current tax year | Passport or other identity/foreign-status documents, the attached tax return. |
Table 2 · India
India tax & forms for NRIs in the USA
The Indian returns, statements, and certificates that come up when you have India income, sell assets, claim treaty relief, or repatriate funds.
| Form | What it is for | Common NRI trigger | Key threshold / trigger | Deadline timing | Documents needed | Related NRItoUSA guide / tool |
|---|---|---|---|---|---|---|
| ITR-2Income Tax portal ↗ | The Indian income tax return most NRIs use when there is no business or professional income. | You have Indian salary, rent, capital gains, or interest — or want an NRO/property TDS refund. | Filing can be mandatory once gross total income crosses the basic exemption limit; voluntary filing reclaims over-deducted TDS.Verify for current tax year | Annual ITR due date for the assessment year, with belated/revised windows after.Verify for current tax year | PAN, Form 26AS, AIS/TIS, NRO/NRE statements, TDS certificates, capital-gains statements. | |
| ITR-3Income Tax portal ↗ | The Indian return for individuals with business, professional, or partnership income. | You have Indian business, freelance/professional, or partnership-firm income. | Used instead of ITR-2 when any business/professional income exists; audit may apply above turnover limits.Verify for current tax year | Annual ITR due date; a tax-audit case may have a different due date.Verify for current tax year | Everything for ITR-2 plus business P&L, balance sheet, and books where applicable. | |
| Form 26ASIncome Tax portal ↗ | Your tax-credit statement — the TDS/TCS deducted against your PAN and taxes paid. | Any India income with TDS deducted; needed to claim the full TDS credit/refund. | No threshold — always reconcile before filing.Verify for current tax year | Download before filing; updates through the year as TDS is reported.Verify for current tax year | Accessed via the Income Tax portal using your PAN login. | |
| AIS / TISIncome Tax portal ↗ | The Annual Information Statement and its Taxpayer Information Summary — a wide view of reported transactions. | Reconciling all reported India income (interest, dividends, securities, property) before filing. | No threshold — review to avoid mismatch notices.Verify for current tax year | Download before filing; submit feedback for any wrong entries.Verify for current tax year | Accessed via the Income Tax portal; compare against your own bank/broker records. | |
| Form 10FIncome Tax portal ↗ | A self-declaration that supplies treaty details not present on your TRC, to claim DTAA benefits. | Claiming lower DTAA TDS on India income and your TRC lacks certain particulars. | No dollar threshold — filed electronically on the Income Tax portal.Verify for current tax year | Before the income is paid/TDS is deducted; valid for the period stated.Verify for current tax year | TRC (Form 6166), PAN, status/address/period details, your foreign tax ID. | |
| TRC — Tax Residency CertificateIRS Form 8802 ↗ | Proof of your country of tax residence, required to claim DTAA benefits in India. | Claiming treaty relief / lower TDS on India income as a US tax resident. | No threshold — obtained from your residence-country authority (in the US, via Form 8802 → Form 6166).Verify for current tax year | Obtain before claiming treaty benefits; covers a specified period.Verify for current tax year | US: file Form 8802 to receive IRS Form 6166. | |
| Form 15CAIncome Tax portal ↗ | An online declaration about a foreign remittance and its taxability, filed before money leaves India. | You are repatriating funds from India to the USA (e.g. NRO to your US account). | Different parts apply by amount and taxability; a CA certificate (15CB) is needed above certain limits.Verify for current tax year | Filed before the bank processes the remittance.Verify for current tax year | Remitter/remittee details, nature and amount of remittance, TDS/tax position, 15CB if required. | |
| Form 15CBIncome Tax portal ↗ | A Chartered Accountant's certificate on the taxability of a foreign remittance. | Your remittance is taxable and above the limit that requires a CA certificate. | Required above a specified taxable-remittance limit; not needed for some non-taxable or low-value transfers.Verify for current tax year | Obtained before Form 15CA Part C and before the bank remits.Verify for current tax year | Source-of-funds proof, tax/TDS records, sale or income documents, PAN. | |
| Form 13 — lower / nil TDS certificateIncome Tax portal ↗ | An application for a certificate authorizing TDS at a lower or nil rate. | TDS (e.g. on a property sale or rent) would otherwise be far higher than your actual tax. | No fixed threshold — granted on the Assessing Officer's assessment of expected income.Verify for current tax year | Apply well before the transaction so the certificate is in hand when TDS is deducted.Verify for current tax year | Expected income computation, cost/sale documents, PAN, prior returns. | |
| Form 67 — foreign tax creditIncome Tax portal ↗ | Claims credit in India for taxes paid in another country (the India-side foreign tax credit). | You paid US tax on income that India also taxes and want to avoid double taxation in India. | No dollar threshold; must be filed within the prescribed window relative to your ITR.Verify for current tax year | Filed on the portal on/before the relevant filing date for the ITR.Verify for current tax year | Proof of foreign tax paid, income statement, the relevant US return summary. | |
| PANIncome Tax portal ↗ | Permanent Account Number — your India tax ID, required to file and to transact. | Any India tax filing, NRO account, property transaction, or investment. | No threshold — mandatory to file an ITR and to avoid higher TDS.Verify for current tax year | Obtain before you need to file or transact; one-time, then keep linked.Verify for current tax year | Identity and address proof; overseas address allowed for NRIs. | |
| Aadhaar–PAN link statusIncome Tax portal ↗ | Confirms whether your PAN is linked to Aadhaar, which affects whether the PAN stays operative. | Linking rules can differ for NRIs; an inoperative PAN can mean higher TDS and filing issues. | No dollar threshold — confirm what currently applies to NRIs.Verify for current tax year | Check status ahead of filing; linking deadlines change.Verify for current tax year | PAN and Aadhaar details (where Aadhaar applies); verified on the portal. | |
| NRO / NRE / FCNR statementsIncome Tax portal ↗ | Your bank account/deposit statements — the basis for India interest income and TDS claims. | Reporting interest, claiming NRO TDS refunds, and documenting source of funds for repatriation. | No threshold — pull full-year statements so no TDS credit is missed.Verify for current tax year | Needed before filing and before any 15CA/15CB repatriation.Verify for current tax year | Full financial-year statements for each NRO, NRE, and FCNR account/deposit. | |
| TDS certificates (Form 16 / 16A / 16B)Income Tax portal ↗ | Proof of tax deducted at source — by employers (16), on other income (16A), and on property sales (16B). | TDS was deducted on salary, NRO interest, rent, professional fees, or a property sale. | No threshold — collect each certificate to claim the matching credit.Verify for current tax year | Issued after each quarter/transaction; gather before filing.Verify for current tax year | Form 16 (salary), 16A (other income), 16B (property buyer-issued). | |
| Capital-gains statementIncome Tax portal ↗ | The broker/AMC statement of realized short- and long-term gains for the year. | You sold Indian shares, mutual funds, or other securities. | No threshold — needed to compute gains and any indexation correctly.Verify for current tax year | Pull for the full financial year before filing.Verify for current tax year | Broker and mutual-fund capital-gains reports, purchase/sale records. | |
| Property-sale documentsIncome Tax portal ↗ | The deed and cost records that establish capital gains and the TDS to be reconciled. | You sold (or are selling) property in India. | Buyer-side TDS on an NRI sale is often far above the real tax — a classic refund situation.Verify for current tax year | Keep before filing and before repatriating proceeds (15CA/15CB).Verify for current tax year | Sale deed, original purchase deed, improvement-cost proofs, Form 16B, bank records. |
Go deeper
Related NRItoUSA tools & guides
Every form above links into one of these. Here they are in one place.
FBAR / FATCA checker →FBAR / FATCA guide →PFIC & Indian mutual funds →Form 3520 on foreign gifts →DTAA & foreign tax credit calculator →Form 10F generator →India property capital-gains calculator →RNOR tax-residency calculator →Remittance TCS cost calculator →NRI Wealth & Tax Organizer →India Tax & Compliance hub →
Free organizer
Not sure which forms apply to you?
Add your India and US assets once in the NRI Global Wealth & Tax Organizer and get an educational FBAR, FATCA, PFIC, foreign tax credit, and India-ITR checklist with questions for your CPA/CA.
FAQ
Common questions
Which US tax forms do NRIs in the USA usually need?
It depends on your accounts and income, but the common ones are Form 1040 (the return itself), Schedule B (interest/dividends and the foreign-account question), the FBAR (FinCEN Form 114) and Form 8938 (FATCA) for foreign accounts, Form 1116 for the foreign tax credit, Form 8621 if you hold Indian mutual funds (PFIC), and Form 3520 for large foreign gifts or inheritances. The exact set is personal — confirm with a CPA.
Which India tax forms do NRIs in the USA usually need?
Most NRIs use ITR-2 (or ITR-3 if there is business income), reconcile against Form 26AS and AIS/TIS, and rely on TDS certificates and NRO/NRE statements. To claim treaty relief you may need a TRC and Form 10F; to repatriate funds you typically need Form 15CA and Form 15CB; Form 67 claims the India-side foreign tax credit.
Are the thresholds on this page the current ones?
No — treat every number, threshold, and deadline here as illustrative of the kind of trigger, not the current-year figure. US (IRS/FinCEN) and India (CBDT/Income Tax) thresholds, due dates, and even form numbers change every year. Always verify against the official source linked in each row, or with a qualified CPA/CA, before relying on a figure.
Do I file both US and India forms for the same income?
Often yes — if you are a US tax resident, the US taxes your worldwide income, while India taxes your India-sourced income. The DTAA, the foreign tax credit (Form 1116 in the US, Form 67 in India), and treaty positions are what stop the same income from being taxed twice. Coordinate both returns with your advisors.
Disclaimer: Content on NRI to USA is for educational purposes only and is not financial, legal, tax, immigration, or investment advice. NRI to USA is owned by Wealth Building Academy LLC. Every threshold, deadline, and form number on this page must be verified for the current tax year against the official IRS, FinCEN, or India Income Tax sources, or with a qualified CPA, Enrolled Agent, or Chartered Accountant. See our full disclaimer.