Form 1040 is for US citizens and resident aliens. Form 1040-NR is for non-resident aliens, meaning individuals who are not US citizens or green card holders and who do not meet the substantial presence test. If you are a US citizen, you file Form 1040 every year regardless of where you live. If you are a foreign national with US-sourced income but no US citizenship or residency, Form 1040-NR is the correct return.
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