Filing a U.S. tax return as a nonresident alien from outside the United States may seem challenging, but it is entirely manageable with the right preparation and awareness. Each year, international students, researchers, and temporary workers living abroad still find themselves required to fulfill their U.S. tax obligations for income earned during their time in America.
While being physically outside the United States introduces some extra steps, filing a compliant and accurate nonresident tax return from abroad is possible when you understand the process. We focus on the early preparations needed before you file, including understanding tax residency, gathering required documentation, identifying which forms you need, and knowing the deadlines.
Understanding Your Tax Residency Status as a Nonresident Alien
The first step in preparing your tax return is determining whether you are considered a resident or nonresident for tax purposes. Tax residency is not determined by immigration status alone, but rather by specific IRS rules, including the substantial presence test. Most international students on F-1 or J-1 visas are classified as nonresident aliens for their first five calendar years in the U.S., while teachers and researchers typically remain nonresident for the first two years.
The substantial presence test considers the number of days an individual was physically present in the United States over a three-year period. If you meet a certain threshold, you may be considered a resident alien for tax purposes. However, certain visa holders are exempt from this calculation during specific periods.
If you left the U.S. during the previous year but still meet the definition of a nonresident, you are required to file a U.S. tax return for the income earned while you were there. Filing as the correct tax status is crucial, as using the wrong forms or claiming benefits meant for resident taxpayers can result in penalties or delayed processing.
Key Deadlines for Nonresident Tax Filers Abroad
For nonresident aliens who earned income in the United States during 2024, the tax deadline to file a federal return is April 15, 2025. This applies even if you are no longer in the U.S. or if you returned to your home country before the filing season began.
The IRS grants an automatic two-month extension to U.S. citizens and resident aliens living abroad on the filing deadline. However, nonresident aliens are not automatically covered by this rule. Therefore, if you need more time to prepare your return, you must file Form 4868 to request an extension before the due date.
If you plan to mail your return from abroad, it is important to account for longer international shipping times. Delays in mailing can lead to missed deadlines and late filing penalties. To avoid complications, begin preparing your documents as early as possible and aim to submit them well in advance of the due date.
Gathering the Required Documents to File
One of the most important steps in filing from abroad is collecting all necessary documentation. These documents will help you accurately complete your tax return and determine whether you are entitled to any tax refund.
Here is a checklist of key documents to gather before preparing your tax return:
- A valid passport that includes your travel history, which may be useful for calculating days of U.S. presence.
- Form I-20 (for F-1 visa holders) or Form DS-2019 (for J-1 visa holders), which verifies your immigration status and program details.
- Your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). You cannot file your return without one of these identifiers.
- U.S. income statements such as Form W-2 (for employment income), Form 1042-S (for scholarships, fellowships, or other non-wage income), and Form 1099 (for contract work, dividends, or other payments).
- A record of any U.S. tax treaty benefits you may be eligible to claim based on your country of residence and visa type.
- U.S. bank account information if you want your tax refund deposited directly. This is especially important since the IRS does not send refunds to foreign bank accounts.
Organize your documents early in the tax season. If any are missing or contain errors, contact the issuing institution as soon as possible to request corrected versions.
Who Must File Form 1040-NR?
Form 1040-NR is the federal income tax return used by nonresident aliens. If you earned U.S.-sourced income such as wages, tips, taxable scholarships, or compensation during your stay, you are generally required to file this form. Even if you left the United States before the end of the calendar year, the IRS still expects you to report income earned during your time there.
In addition to wages or salaries, other types of income that require you to file include:
- Scholarships or grants that exceed tuition and fees
- Fellowship stipends for living expenses
- Self-employment or freelance income
- Interest, dividends, or rental income from U.S. sources
Filing a federal return ensures that the IRS has an accurate record of your income and withholding. It also allows you to claim a refund if too much tax was withheld from your payments. Many nonresidents are eligible for refunds, especially when tax treaty benefits or lower tax rates apply.
Filing Form 8843 for Nonresident Aliens Without Income
Even if you did not earn any U.S.-sourced income during the tax year, you are still required to submit Form 8843 if you were physically present in the U.S. under a qualifying visa status. This includes F, J, M, and Q visas for students, scholars, and exchange visitors. Form 8843 is an informational return used to explain the purpose and duration of your stay. It also confirms your exemption from the substantial presence test. Filing this form helps preserve your nonresident status and ensures that future filings are handled correctly.
Each individual must file their own Form 8843, including dependents. For example, spouses and children under J-2 or F-2 status must submit separate forms, even if they had no income. The Form 8843 deadline is the same as the tax filing deadline: April 15, 2025. If you are only submitting Form 8843 and no income return, it must still be mailed to the IRS by the due date.
Do You Need to File a State Tax Return?
In addition to your federal tax return, you may also be required to file a state tax return if you earned income in a state that levies income taxes. Not all states require a return, but most do, and each has its own rules, forms, and filing deadlines.
States such as California, New York, Massachusetts, and Illinois are among the most common for international students and workers. If you earned income in any of these states or lived there temporarily while working, you may need to file a nonresident or part-year resident state return.
Some factors that determine whether you must file a state return include:
- The amount of income earned in the state
- The source of the income
- Whether your employer withheld state taxes
- The length of time you were physically present in the state
Check with the state’s tax agency to verify your filing requirement. Keep in mind that state tax deadlines may differ slightly from the federal deadline, though they often fall around the same time in April.
Income Documents: Understanding W-2, 1042-S, and 1099 Forms
When preparing your nonresident tax return, understanding your income documents is crucial. Each form reports a different type of income and plays a specific role in your filing process.
- Form W-2 is issued by U.S. employers to report wages paid and taxes withheld. You should receive this form by the end of January for the prior year’s income.
- Form 1042-S is used to report certain payments made to nonresidents, including scholarships, grants, fellowship stipends, and some types of investment income. It also shows any taxes withheld on that income.
- Form 1099 may be issued if you performed freelance work, received interest income, or were paid through platforms such as PayPal or Stripe.
Make sure to check each document for accuracy. Any mistakes in your name, tax identification number, or reported income may cause delays in processing your return or receiving your refund.
Tracking Days of U.S. Presence for Tax Purposes
If you were physically present in the United States during the year, the number of days you spent there will affect your tax status and the forms you need to file. Keep a personal record of your travel dates, including entry and exit stamps in your passport, as well as copies of airline tickets if possible.
This information is important for:
- Completing Form 8843
- Claiming tax treaty benefits
- Confirming nonresident alien status under the substantial presence test
Failing to track your days properly can result in errors in your filing or incorrect assumptions about your tax obligations.
Keeping a U.S. Bank Account for Refunds
If you are eligible for a refund, having a U.S. bank account can simplify the process of receiving it. The IRS does not issue direct deposits to foreign accounts, and checks sent abroad may be difficult to cash depending on your country’s banking system.
Keeping your U.S. bank account active until your return is processed allows you to receive your refund faster and more securely. If direct deposit is not an option, the IRS will mail a check, but this can take weeks or even months, especially for international addresses. If you closed your U.S. account, you may need to rely on other methods, such as applying the refund to next year’s return or requesting a paper check. Either option involves extra time and complexity.
Completing and Submitting Your U.S. Tax Forms from Abroad
Once you’ve confirmed your nonresident status and gathered the necessary documents, the next step is completing and submitting your U.S. tax return from your home country or wherever you reside outside the United States.
This process includes preparing the correct tax forms, understanding how to report income properly, using international mailing options, and safeguarding your documents during transit. We’ll walk you through the step-by-step process of preparing your nonresident tax return from abroad, and what you can do to ensure that your documents reach the IRS securely and on time.
Filling Out Form 1040-NR as a Nonresident Alien
Form 1040-NR is the primary tax form used by nonresident aliens to report income earned in the U.S. This includes wages, stipends, scholarships, or any other U.S.-sourced income that is subject to U.S. taxation.
When completing Form 1040-NR, it’s important to follow IRS instructions specific to nonresidents. You will report only the income that is considered effectively connected with a U.S. trade or business or fixed, determinable, annual, or periodical income (also known as FDAP income).
To complete this form accurately, follow these general guidelines:
- Include your name exactly as it appears on your passport or visa documents.
- Use the correct address for your current country of residence. This is especially important for receiving any correspondence or refunds.
- Indicate your nonresident status clearly. The form is specifically designed for nonresidents, so using the wrong return (such as Form 1040 for U.S. residents) can cause serious issues.
- Report your income on the appropriate lines. For example, wages go on Line 1a, scholarship or fellowship grants on Line 1c, and interest or dividend income on Lines 2b and 3b.
- Attach any required schedules, such as Schedule OI (Other Information), which helps the IRS understand your residency, visa type, and eligibility for treaty exemptions.
After calculating your total income, subtract any allowable deductions, apply the correct tax rate, and compute any refund or balance due. Keep in mind that nonresidents are not eligible for the standard deduction, but may qualify for itemized deductions in limited cases.
Completing Form 8843 and Including It in Your Return
All F, J, M, and Q visa holders must file Form 8843, even if they did not earn any U.S. income. This form provides details about your presence in the U.S. and explains your exemption from the substantial presence test.
Form 8843 asks for information such as:
- The number of days you were present in the U.S. during the current and prior years
- The type of visa you held during your stay
- The name and address of the institution or sponsor overseeing your program
- The nature and purpose of your stay (for example, full-time student, research scholar, etc.)
Each individual must submit a separate Form 8843, including spouses and dependents. If you are submitting it alongside a Form 1040-NR, you should include it in the same envelope. If you are only filing Form 8843 with no income return, you must still send it by the deadline to the address provided in the IRS instructions for that form.
Understanding Tax Treaty Provisions and Form 1042-S
Many nonresidents are eligible for tax treaty benefits based on agreements between their home country and the United States. These treaties may reduce or eliminate U.S. tax on specific types of income such as scholarships, wages, or dividends.
Form 1042-S is issued by institutions such as universities, research centers, or financial entities and is used to report income that may be covered under a tax treaty. If tax was withheld at a reduced rate or not at all, the treaty article and country code should be clearly stated on the form.
When claiming a tax treaty benefit, you must:
- Indicate the applicable article of the treaty on your 1040-NR return
- Include a statement or explanation of the treaty provision
- Ensure that you meet all requirements to claim the benefit (such as time limits or educational status)
Incorrectly applying tax treaty benefits can lead to a denied refund or penalties, so it’s important to verify your eligibility and understand how the treaty applies to your specific case.
Mailing Your Tax Return to the IRS from Outside the U.S.
Nonresident filers who complete paper forms must mail their tax return to the IRS by the appropriate deadline. The address you use depends on whether or not you’re including a payment with your return.
For returns without a payment, mail your Form 1040-NR and all attachments to:
Department of the Treasury
Internal Revenue Service
Austin, TX
USA
If you are including a payment, send your return to:
Internal Revenue Service
P.O. Box 1234
Charlotte, NC
USA
Be sure to check the most recent IRS instructions for updates to mailing addresses, especially as they sometimes change from year to year.
Using a Registered International Mailing Service
When mailing from another country, it is strongly advised to use a registered or certified international courier service. This allows you to:
- Track the delivery status of your documents
- Confirm the date and time they were delivered
- Have proof of mailing in case of delays or disputes
Many filers who use standard international mail experience delays or lost documents. Using a secure courier ensures your paperwork reaches the IRS in a timely and traceable manner.
You may also want to keep a scanned copy of the entire return and all supporting documents for your own records. This backup will be helpful if the IRS requests clarification or you need to file an amendment later.
What to Include When Mailing Your Tax Forms
Before sending your return, double-check that you have included all necessary documents:
- Completed Form 1040-NR
- Form 8843 (for yourself and any dependents)
- Copies of all W-2, 1042-S, and 1099 forms
- Any relevant schedules, such as Schedule OI or tax treaty declarations
- A copy of your ITIN or SSN if not printed on your income forms
Do not staple your documents. Instead, use paper clips or place all pages in a large envelope. Arrange the documents in the order listed in the IRS instructions, with Form 1040-NR first, followed by Form 8843, then the income documents and schedules.
Make sure your name, tax year, and ITIN or SSN appear clearly on the top pages.
Tracking Your Return and Receiving Confirmation
After mailing your return, use the tracking number from your courier service to confirm when it arrives at the IRS processing center. Delivery times vary depending on your country of residence and chosen mailing method.
It may take several weeks after delivery for the IRS to officially process your return. You can check the status of your refund using the IRS “Where’s My Refund” tool on their website, but keep in mind that this service may not recognize nonresident returns until they are fully processed. For those not expecting a refund, you will not receive any notice unless the IRS identifies an issue or requires additional documentation.
What to Do If You Made a Mistake on Your Return
If you realize after mailing that you made a mistake on your nonresident tax return, you can file an amended return using Form 1040-X. However, you must also attach a corrected Form 1040-NR and any supporting documents that reflect the changes. It’s best to act quickly after discovering the error. Mistakes related to income reporting, incorrect ITINs, or overlooked tax treaty benefits can delay refunds or trigger IRS inquiries.
You cannot e-file an amended nonresident return from abroad, so the process must be completed by mail. Include an explanation of the error and any backup documentation that supports your correction.
Keeping a Copy of Your Submitted Tax Return
Once you’ve submitted your return, keep a full copy of all forms and attachments for at least three years. This is especially important if you are planning future visits to the U.S., applying for a visa renewal, or adjusting your immigration status.
Many immigration applications ask for copies of prior tax returns or evidence of U.S. tax compliance. Having these documents available will help you respond promptly and accurately to any such requests.
In addition to your paper copies, consider storing digital scans securely in a cloud drive or encrypted storage platform. If you ever need to file an amended return or respond to an IRS inquiry, easy access to your prior filings will make the process smoother.
Common Errors to Avoid When Filing from Abroad
Filing from another country adds complexity, but many of the common errors nonresident filers make are preventable. These include:
- Using the wrong form (such as mistakenly filing Form 1040 instead of Form 1040-NR)
- Forgetting to include Form 8843
- Failing to claim eligible treaty benefits
- Omitting U.S.-sourced income
- Using an invalid or expired ITIN
- Mailing to the incorrect IRS address
- Not keeping proof of mailing or submission
By reviewing all entries carefully, confirming that documents are complete, and mailing early, you can avoid most issues and ensure your return is processed without delay.
Review Your Completed Forms Thoroughly
Before you submit any tax documents, conduct a detailed review. Even small errors on Form 1040-NR or Form 8843 can lead to significant delays or processing complications.
Cross-check your name, taxpayer identification number (SSN or ITIN), U.S. address (if applicable), and foreign address. Verify that income amounts from W-2s, 1042-S, or 1099 forms are accurately reported on your return. Ensure that any deductions, treaty benefits, or exemptions claimed are supported by valid documentation.
Also, double-check these commonly overlooked details:
- Your filing status is marked correctly as a nonresident alien
- You’ve signed and dated the return
- Form 8843 is completed and attached, if required
- All applicable income forms are attached
- Any withholding or tax credits are properly listed
Attach All Required Documents
The IRS expects to receive not only Form 1040-NR but also supporting schedules, income statements, and informational forms. Failing to include these items could result in a rejected or incomplete return.
Common attachments include:
- Form W-2: For wages earned from U.S. employers
- Form 1042-S: For scholarship, fellowship, or other income with U.S. source withholding
- Form 1099 series: For income such as interest, dividends, or freelance work
- Treaty explanation statement: If you’re claiming benefits under a tax treaty
- Copy of your visa documents (such as Form I-20 or DS-2019), especially if your income is exempt under treaty provisions
Additionally, for nonresident filers claiming a refund, ensure that your U.S. bank account details are either listed or you’ve selected the paper check refund option. Remember, the IRS does not deposit refunds into foreign bank accounts.
Choosing Between E-File and Paper File (If Available)
Most nonresident filers must submit Form 1040-NR on paper, particularly when filing from abroad. However, limited e-filing options may be available depending on the complexity of your return and your chosen preparation method.
If you are eligible and choose to e-file:
- Make sure you are using a platform that supports Form 1040-NR
- Keep a digital copy of your submission confirmation
- Save all submitted PDFs and any transaction receipts
If e-filing isn’t an option:
- Print your completed forms clearly on U.S. standard letter-sized paper (8.5 x 11 inches)
- Use black or blue ink if signing by hand
- Staple income documents in the top-left corner of your return
Mailing Your U.S. Tax Return from Outside the United States
Once you’ve finalized your return and gathered all necessary attachments, the next step is mailing the documents to the IRS. When sending your return internationally, timing, delivery method, and address accuracy are crucial.
Use a Trackable and Secure Mailing Method
International mail can be unpredictable, and delays are common. To avoid your return being lost or delayed, use a registered courier service such as FedEx, DHL, or UPS. These services offer tracking, proof of delivery, and faster transit times.
Do not use standard postal mail unless absolutely necessary, and avoid handwritten envelopes to minimize misrouting or scanning issues. Keep a receipt of your shipment and monitor its tracking until it is confirmed delivered.
IRS Mailing Address for Nonresident Returns
The address to which you send your return depends on whether or not you are enclosing a payment. For nonresidents filing without payment, mail your Form 1040-NR to:
Department of the Treasury
Internal Revenue Service
Austin, TX
USA
If you are enclosing a payment by check or money order, mail to:
Internal Revenue Service
P.O. Box 1234
Charlotte, NC
USA
Be sure to check the IRS website each year in case the address changes. Always use a mailing label that matches the full address format, and avoid abbreviations that international couriers may misinterpret.
Dealing with Refunds as a Nonresident Abroad
One of the main challenges for nonresident filers outside the U.S. is receiving their tax refund. The IRS issues refunds in two forms: direct deposit (only to U.S. bank accounts) and paper checks mailed to the taxpayer’s address.
Keep Your U.S. Bank Account Open
If you anticipate a refund, it’s strongly recommended that you keep your U.S. bank account active. Direct deposit is the fastest and most reliable way to receive your refund. Most refunds deposited directly arrive within 21 days after the IRS processes your return.
If your U.S. account has been closed:
- You may only receive a refund as a check
- That check will be mailed to your listed address abroad
- Cashing or depositing a U.S. check in another country can be difficult and slow
Avoid using an address that may change within a few months, such as a temporary university dormitory or shared accommodation.
Common Errors That Delay Processing
Many nonresident filers experience delays because of simple mistakes that could have been avoided. Here are some of the most common:
- Filing Form 1040 instead of Form 1040-NR
- Failing to submit Form 8843 when required
- Not attaching W-2s, 1042-S, or 1099s
- Omitting treaty explanation statements
- Sending forms to the wrong IRS address
- Using the incorrect tax year’s form
- Using outdated ITINs or incorrect SSNs
- Missing or illegible signatures
Avoiding these errors can significantly speed up the processing of your return and refund.
Monitoring Your Return and Refund Status
Once your return has been submitted, it’s natural to want to know when it will be processed or when you’ll receive your refund. While nonresident returns generally take longer to process than domestic filings, you can still monitor your status.
Use IRS “Where’s My Refund?” Tool
If you’re expecting a refund, you can check the IRS’s online tool “Where’s My Refund?” It typically begins showing status updates 24 hours after an e-file submission or four weeks after a paper return has been mailed.
You’ll need to input:
- Your Social Security Number or ITIN
- Your filing status
- Exact refund amount
Keep in mind that for paper-filed returns from abroad, the processing window may extend beyond the standard 6–8 weeks. Some nonresident refunds may take several months to complete.
Contact the IRS for Nonresident Inquiries
If you haven’t received any status update after 12 weeks, consider contacting the IRS International Taxpayer Service line. Agents can help track your return and guide you through next steps.
When calling internationally, use the number provided for taxpayers outside the U.S. and have the following ready:
- Your taxpayer identification number
- Your filing year
- Date you mailed your return
- Tracking receipt or confirmation, if applicable
Recordkeeping After Filing
Even after your nonresident return is filed, it’s important to maintain copies of all documents. These records may be required for future visa renewals, audits, or U.S. immigration applications.
Keep copies of:
- Completed tax forms
- Income documents
- Proof of mailing or e-filing
- Refund status confirmations
- Treaty claim statements and visa documentation
Store these files securely, both digitally and in print if possible, and keep them for at least three years from the date you filed your return.
What If You Miss the Filing Deadline?
Missing the tax filing deadline as a nonresident can create legal and immigration complications. If you’re filing late from abroad, take steps to minimize the consequences.
If you owe taxes and don’t file on time, the IRS may impose:
- Late filing penalties
- Late payment interest
- A reduction in future refund amounts
If you don’t owe taxes but were required to file Form 8843 or a zero-income return, the IRS may not impose monetary penalties—but it could affect future immigration benefits if your tax compliance history is reviewed. You should still file as soon as possible, and include a reasonable cause statement if applicable.
Conclusion
Filing a nonresident U.S. tax return while living abroad can feel overwhelming, especially when you’re dealing with complex tax forms, unfamiliar terminology, and the added challenge of international mailing. But with the right information and preparation, the process becomes much more manageable. Whether you’re an international student, scholar, temporary worker, or former visa holder, meeting your U.S. tax obligations from overseas is both possible and essential.
Start by understanding your residency status and whether you are required to file Form 1040-NR or just Form 8843. Keep track of all income-related documents such as W-2s, 1042-S, and 1099s, and verify what tax treaties may apply to reduce or eliminate withholding. If you need an ITIN to file, apply well in advance to avoid processing delays. Don’t forget to factor in state tax obligations, which may differ from your federal requirements based on where you lived or worked.
Take extra care when preparing and mailing your return to the IRS. Using a secure and trackable international mailing service ensures your documents arrive on time. Maintaining a U.S. bank account can also help you receive any potential refund without unnecessary complications.
By staying proactive, organized, and compliant with your tax responsibilities, you not only avoid penalties and delays but also safeguard your future visa or green card eligibility. Filing from outside the United States may add a few logistical challenges, but with careful attention and timely action, you can successfully navigate the nonresident tax filing process from anywhere in the world.