U.S. Non-resident Alien Income Tax Return. This form is used in most cases by non-resident aliens who claim dependents, have received dividends or capital gains from U.S. stocks, who have received income on Form 1099 as an independent contractor, who are claiming itemized deductions like donations to United States charities or paying professional tax preparation fees from previous years, or who have claimed unreimbursed employee expenses such as moving, travel, or continuing education.