1040-NR is a tax return form for mainly Non-US Residents. If you do not have a green card or a valid U.S. employment visa and do not provide a presence test, you are a non-resident.
A 25% foreign-owned U.S. corporation (including a foreign-owned U.S. DE), or A foreign corporation engaged in a trade or business within the United States.
The W-8BEN is an IRS mandated form to collect correct Nonresident Alien (NRA) taxpayer information for individuals for reporting purposes and to document their status for tax reporting purposes.
