2024 U.S. Income Tax Brackets: Understanding Your Filing Status and Non-Resident Obligations

For the 2024 tax year, the U.S. federal income tax system remains progressive, with rates ranging from 10% to 37% depending on taxable income and filing status. The Internal Revenue Service (IRS) has adjusted these brackets for inflation. Understanding which category applies to you is essential for accurate tax reporting and compliance, particularly for individuals filing as non-residents under Form 1040-NR.

Source: IRS

For Non-Resident Aliens (Form 1040-NR Filers)

Non-resident individuals who have U.S.-sourced income and are required to file a federal return must use Form 1040-NR. In general, the “Single” filing status column applies to most non-resident filers, regardless of marital status, unless they qualify for special treaty provisions or exceptions under U.S. tax law.

It is important to note that non-resident taxpayers are not eligible for the standard deduction (with limited exceptions), and may not benefit from the same credits or deductions as U.S. residents. Taxation is generally limited to U.S.-sourced income, including wages, dividends, interest, rental income, and certain capital gains.