Nonresident Alien Federal Tax Return

If you were in the U.S. during 2021, on anything other than a B visa or visa waiver, you are likely expected to file a Form 8843 with the Internal Revenue Service (IRS). If, in addition, you received U.S. source income, you are also expected to file Form 1040NR along with Form 8843.

The federal income tax filing due date for individuals for the 2021 tax year is April 18, 2022If you live in Maine or Massachusetts, you have until April 19, 2022

Forms

All international students, scholars and their dependents present in the U.S. under F-1, F-2, J-1, or J-2 nonimmigrant status must file Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition even if they did not received U.S. source income in 2021. Form 8843 is not a U.S. income tax return. It is an informational statement required by the U.S. Internal Revenue Service (IRS) for nonresidents for tax purposes (including spouses or dependents of nonresidents).

If you received U.S. source income in 2021, mail Form 8843 along with your tax return Form 1040NR.

If you did not received any U.S. source income in 2021, mail Form 8843 by June 15, 2022 to:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215

Form 8843 and Instructions

You may need to file Form 1040NR if you:

  • were a nonresident alien engaged in a trade or business in the United States,
  • represented a deceased person who would have had to file Form 1040NR, or
  • represented an estate or trust that had to file Form 1040NR.

Form 1040NR and Instructions

Instructions

If you were an employee and received wages subject to U.S. income tax withholding, file Form 1040NR by the 15th day of the 4th month after your tax year ends. The federal income tax filing due date for individuals for the 2021 tax year is April 18, 2022. If you live in Maine or Massachusetts, you have until April 19, 2022

If you had no US income and are only filing IRS Form 8843, the deadline is June 15, 2022.

The deadline refers to the date the envelope is postmarked by the post office.

If you cannot file your return by the due date, file Form 4868 to get an automatic 6-month extension of time to file (to October 15). You must file Form 4868 by the regular due date of the return. Instead of filing Form 4868, you can apply for an automatic extension by making an electronic payment by the due date of your return. Although you aren’t required to make a payment of the tax you estimate as due, Form 4868 doesn’t extend the time to pay taxes. If you don’t pay the amount due by the regular due date, you’ll owe interest. You may also be charged penalties. 

If you do not have a SSN/ITIN, in the Social Security Number box of Form 4868, write “ITIN or SSN To Be Requested.” Make a copy of your extension request for your records, as well as a copy of any check/money order you attach.

If you are NOT enclosing a payment, mail Form 1040NR along with Form 8843 to:

Department of the Treasury
Internal Revenue Service
Austin, Texas 73301-0215

If you are enclosing a payment, mail Form 1040NR along with Form 8843 to:

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303

Track a refund using IRS Where’s My Refund? It’s quick, easy and secure. Taxpayers who file a paper return can check the refund status four weeks after mailing it. Once the IRS approves a refund, the tool will give a date to expect it. The IRS updates refund status for the tool once a day, so there’s no reason to check more often. It may take 6+ months for nonresident aliens to receive a tax refund.