Do I need to file a 1040, or 1040-NR?

[thekayes]

I am a UK citizen, living in the UK.  I lived and worked in the USA for 15 years returning to the UK in 2006.  Last year I retired and started receiving US Social Security payments from the the time that I worked in the USA.  I assume I now have to file a US tax return for 2021,

My question - I have tried to determine this through the form instructions but its unclear - should this be through a standard 1040, or a 1040-NR?

[Critter-3 · Accepted solution]

Since you are not a US citizen and your only US income are  SS benefits you are not required to file a US tax return of any kind.  

[thekayes]

thanks for the reply.  I did wonder whether this was the case.

I have an IRA from my time in the US.  If/When I start taking money out of that I presume I will need to do a tax return.

[Critter-3]

Maybe ... depending on how much you take out per year ... then you would file a 1040-NR.