The COVID-19 pandemic significantly impacted the lives of people across the globe, and for many nonresidents who were in the United States during 2020, it brought plans to an abrupt halt. International students, scholars, temporary workers, interns, and exchange visitors were among the groups most affected. Borders closed, campuses shut down, visa programs were suspended, and return flights were booked in haste. Many were forced to leave the country without a full understanding of what would come next.
Even though the physical departure from the U.S. might have felt like the end of that chapter, the reality is that tax obligations often continue. The Internal Revenue Service (IRS) still expects tax filings from individuals who were present in the U.S. during the 2020 tax year. In fact, you may still be entitled to a refund depending on your income and withholdings. This article outlines what nonresidents need to know about their tax responsibilities in the wake of their pandemic-related departure.
Do You Still Need to File a U.S. Tax Return?
Yes. If you were physically present in the United States during any portion of 2020, you are required to file a U.S. tax return—even if you are no longer living in the country.
Whether you earned income or not, U.S. tax law requires certain nonresident aliens to file tax documentation with the IRS. For those who did not earn any income, Form 8843 is required. This form is used to explain your presence in the U.S. and your visa classification and helps determine your tax residency status under the substantial presence test.
Failing to file Form 8843 or the appropriate income tax return can result in complications down the road, particularly if you intend to return to the U.S. for further study, employment, or immigration purposes.
Who Should File Form 8843?
Form 8843 must be filed by nonresident aliens who were in the U.S. during the year under an exempt individual category. This includes individuals present on:
- F-1 student visas
- J-1 exchange visitor visas
- M-1 vocational student visas
- Q-1 cultural exchange visas
Even if you had no U.S.-sourced income during your time in the country, this form must be submitted to the IRS to document your status and days of presence in the U.S.
Form 8843 is particularly important because it allows certain nonresidents to exclude their days of presence in the U.S. from the substantial presence test, which can otherwise cause them to be classified as resident aliens for tax purposes.
Filing Requirements for Nonresidents Who Earned U.S. Income
If you earned income during your stay in the U.S., you are generally required to file Form 1040-NR, the tax return specifically for nonresident aliens. This includes wages, stipends, scholarships used for living expenses, and self-employment or independent contractor income.
Even if you left the U.S. before the end of the calendar year, the IRS still expects you to report all taxable income earned while physically present in the country. Many individuals who worked part-time or received taxable scholarships are often surprised to find they had too much tax withheld and are entitled to a refund. Before filing, it’s important to collect all relevant income statements, including Form W-2 and any applicable Form 1099.
Why Your Tax Residency Status Matters
Understanding your tax residency status is one of the most critical steps in filing your U.S. taxes correctly. The IRS classifies taxpayers as one of the following:
- Nonresident alien
- Resident alien
- Dual-status alien
Most international students and exchange visitors on F, J, M, or Q visas are classified as nonresident aliens for their first several years in the U.S. However, if you have been in the country for an extended time or hold a green card, your tax status may shift to that of a resident.
Nonresident Alien
Nonresident aliens are only taxed on income that is effectively connected with a trade or business in the United States, or on certain fixed or determinable annual or periodic U.S.-source income. They generally file Form 1040-NR.
Resident Alien
Resident aliens are taxed on their worldwide income, similar to U.S. citizens. If you pass the substantial presence test or have lawful permanent resident status, you will file the regular Form 1040 used by U.S. taxpayers.
Dual-Status Alien
A dual-status alien is someone who was both a resident and nonresident during the same tax year. This situation can occur if you switched visa status mid-year or passed the substantial presence test after entering the U.S. as a nonresident. Filing as a dual-status alien requires careful documentation and typically involves submitting a combination of Form 1040-NR and Form 1040.
What Is Considered U.S.-Sourced Income?
Nonresident aliens are only taxed on income that is deemed to be sourced in the U.S. Some common types of U.S.-sourced income include:
- Wages or salary paid for services performed in the U.S.
- Scholarships and grants used for living or travel expenses
- Honoraria or payments for speaking engagements or short-term work
- Investment income, such as dividends or certain capital gains
U.S.-sourced income is defined by where the services were performed or where the income-generating asset is located. For example, a teaching assistantship performed on a university campus in the U.S. would count as U.S.-sourced income, even if the payments were deposited to a foreign bank account.
Impact of Tax Treaties
The United States maintains income tax treaties with many countries to reduce or eliminate double taxation on income. If your home country has such a treaty with the U.S., you may be eligible to exclude part or all of your U.S. income from taxation.
Tax treaty benefits vary depending on the country and the type of income involved. Some treaties allow for full exemption of student scholarships or temporary work income up to a certain threshold. These provisions typically require the individual to file Form 8233 or claim the exemption on Form 1040-NR. To claim a treaty benefit, you must report it accurately and include any necessary supporting documentation. Mistakes in this area can lead to tax liability or delayed refunds.
Tax Filing From Outside the U.S.
If you’ve left the United States, you can still file your tax return from your home country. Most forms can be filed by mail, or you may choose to use software that supports nonresident filings or seek help from a qualified tax preparer. Filing from abroad requires that you retain copies of your W-2, 1099, and visa documentation.
While you may be eligible for a refund, the IRS requires a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) to process the return. If you don’t have one, you will need to apply for an ITIN by submitting Form W-7 with your tax return.
Be aware that if you receive a refund, the IRS will only mail checks to international addresses in limited circumstances. In some cases, having a U.S. bank account can facilitate faster processing and payment.
How the Pandemic Affected Substantial Presence
The IRS issued guidance in 2020 to accommodate nonresidents who were unexpectedly stuck in the U.S. longer than intended due to the pandemic. Under this relief, up to 60 days of presence could be excluded from the substantial presence test calculations if the individual could demonstrate that the extended stay was due to travel disruptions caused by COVID-19.
This relief helped prevent some nonresidents from being reclassified as resident aliens for tax purposes solely because of involuntary extended presence. However, it was limited in scope and required specific documentation. If you were present in the U.S. longer than planned in 2020, it is important to review this guidance to determine if you can exclude those days from your residency calculation.
What Forms Do You Need to File?
Depending on your income and residency status, you will need one or more of the following IRS forms:
- Form 1040-NR: For nonresident aliens reporting U.S. income
- Form 8843: For exempt individuals who had no income but were present in the U.S.
- Form W-2: Wage statement issued by employers
- Form 1099: Reports non-employment income
- Form W-7: Application for an ITIN
- Form 8233: Claim for tax treaty benefits on certain types of income
These documents help the IRS determine your tax liability or refund eligibility. Make sure to retain copies of your immigration documents (I-20, DS-2019, visa stamps) as well, as they may be needed to support your tax filing.
Common Mistakes to Avoid
Many nonresidents make errors when filing their tax returns from abroad, especially after leaving suddenly during the pandemic. Some of the most frequent mistakes include:
- Filing the wrong tax form (such as using Form 1040 instead of 1040-NR)
- Ignoring the requirement to file Form 8843
- Forgetting to claim treaty benefits or incorrectly claiming them
- Omitting taxable scholarship or stipend income
- Failing to apply for an ITIN when needed
These mistakes can lead to rejected returns, delays in refunds, or even IRS penalties. Taking the time to understand your responsibilities and gather the right documentation can make a big difference.
Staying Compliant From Abroad
Leaving the United States unexpectedly due to COVID-19 did not remove your U.S. tax obligations. Many international students, researchers, and exchange visitors left in early 2020, thinking their brief stay meant they had no further responsibilities.
However, if you earned any U.S.-sourced income or were physically present in the country under an F, J, M, or Q visa, you were still required to file a federal tax return or Form 8843.
When Are U.S. Tax Returns Due?
Each year, the IRS sets a deadline for submitting federal tax returns. For the 2020 tax year, the standard deadline was extended from April 15 to May 17, 2021, due to the pandemic. This gave taxpayers—including nonresident aliens—additional time to file returns and request refunds.
The tax year runs from January 1 to December 31. If you were present in the United States for any portion of 2020 and earned U.S.-sourced income, you were required to file by the May 17, 2021, deadline. Even if you earned no income, individuals in F-1 or J-1 visa categories needed to file Form 8843 by that same deadline.
State Filing Deadlines May Differ
While federal tax deadlines are set by the IRS, state deadlines are determined by each individual state. Most states align with the federal deadline, but some may offer earlier or extended dates.
If you worked or lived in a state with income tax requirements, you must file a state return separately. For example, California, New York, and Massachusetts require nonresidents to file a return if they earned income within the state, even if they are not currently living there.
Before preparing your state return, check the revenue website of the state you lived or worked in during 2020 to verify its deadline and filing requirements.
What Is Form W-2?
Form W-2 is a wage and tax statement issued by employers to their employees. If you held a part-time or full-time job during your stay in the U.S., your employer was required to issue this form by January 31, 2021, for the 2020 tax year.
The W-2 reports the total amount of wages paid to you and the taxes withheld from those wages, including:
- Federal income tax
- State income tax (if applicable)
- Social Security and Medicare taxes
Nonresident aliens are typically not subject to Social Security and Medicare taxes if they’re on F-1, J-1, M-1, or Q-1 visas. However, some employers mistakenly withhold these taxes. If this happened to you, you may be eligible to request a refund of these amounts from your employer or the IRS.
Your W-2 is essential when filing your federal and state tax returns. You cannot complete your tax forms without the information provided in this document.
What Is Form 1099?
Form 1099 is used to report various types of income that are not wages. If you earned money as an independent contractor, received interest from a U.S. bank account, earned dividends, or received investment distributions, you may have been issued one or more types of 1099 forms.
The most common types of 1099 forms include:
- Form 1099-MISC: Reports miscellaneous income, such as stipends or honoraria
- Form 1099-NEC: Reports nonemployee compensation for contract work
- Form 1099-INT: Reports interest earned from U.S. banks or financial institutions
- Form 1099-DIV: Reports dividend income from U.S. corporations
Just like the W-2, these forms should have been issued to you by the end of January 2021. If you were expecting one and did not receive it, you should contact the payer directly. Form 1099 income is generally taxable unless specifically excluded under a tax treaty. If you received one, it must be reported on your federal return using Form 1040-NR.
What to Do If You Didn’t Receive Your W-2 or 1099
It’s not uncommon for nonresidents who left the U.S. abruptly to lose touch with their employers or payers. If you didn’t receive your W-2 or 1099 form, here are a few steps to follow:
- Contact your former employer or income source and request a digital or mailed copy.
- Ensure they have your current mailing address or email.
- If you are unable to obtain the form, use your final pay stub to estimate your income and taxes withheld.
- Attach a statement to your tax return explaining the missing document and your attempts to obtain it.
Providing accurate estimates backed by documentation such as bank statements or pay slips can help the IRS process your return without delays.
Filing Your U.S. Tax Return From Abroad
If you are outside the U.S. and need to file a return, you can do so by mailing your documents to the IRS. Be sure to retain copies of all forms and attachments. Filing from abroad does not excuse you from meeting deadlines or penalties.
If you qualify for a refund and do not have a U.S. bank account, you may receive a paper check. Make sure your international mailing address is accurate on your tax return to avoid delays If you require an Individual Taxpayer Identification Number (ITIN), you will need to apply using Form W-7 and submit it with your tax return.
What If You Missed the Tax Filing Deadline?
If you did not file your tax return or Form 8843 by the deadline, you should still file as soon as possible. The IRS accepts late filings, but you may be subject to penalties depending on your situation.
There are two types of penalties for late filing:
- Failure-to-File Penalty: This is typically 5% of the unpaid tax amount for each month your return is late, up to a maximum of 25%.
- Failure-to-Pay Penalty: If you owe tax and did not pay it by the due date, an additional 0.5% per month penalty applies to the unpaid amount.
These penalties start accruing the day after the tax deadline passes. If both penalties apply in the same month, the total combined penalty is capped at 5%. If your return is more than 60 days late, the minimum penalty is either $435 or 100% of the unpaid tax, whichever is less.
Late Filing for Form 8843
While Form 8843 is an informational form and not associated with any tax payment, it is still required for those on F, J, M, or Q visas, even if no income was earned. Failure to file this form could impact your future visa applications or change of status petitions.
If you missed filing Form 8843, submit it as soon as possible, even after the deadline. The IRS does not impose financial penalties for late Form 8843 submissions, but timely filing is recommended for immigration and compliance purposes.
What Happens If You Owe Taxes and Can’t Pay?
If you owe U.S. taxes but cannot afford to pay the full amount, you still need to file your return. The IRS offers payment plans and installment agreements that allow you to pay over time. You can request a plan when submitting your tax return by including Form 9465 or applying online.
By filing on time and requesting a payment arrangement, you can avoid the more severe penalties and maintain your good standing with the IRS. Avoiding the issue or failing to file will only make the situation worse and may affect your chances of returning to the U.S. or changing your visa status in the future.
Amending a Mistaken Return
Some nonresidents who rushed to file their 2020 taxes may have mistakenly filed the wrong form, such as Form 1040 instead of 1040-NR. If you incorrectly filed as a resident alien, you can amend your return by submitting Form 1040-X and attaching the correct Form 1040-NR.
Amending your return can correct misclassified income, residency status, or missed treaty benefits. Refunds from amended returns typically take longer to process but are worth pursuing if you overpaid or received a refund you weren’t entitled to.
Can You Still Get a Refund After the Deadline?
Yes, even if you missed the tax filing deadline, you may still be eligible for a refund. The IRS allows a three-year window to claim a refund. For 2020 tax returns, you have until May 17, 2024, to file and request any refund owed to you.
However, refunds cannot be issued after the three-year period expires, so it’s important to act promptly.
To receive your refund:
- Make sure you file the correct form (Form 1040-NR)
- Include accurate W-2 and 1099 data
- Claim applicable tax treaty benefits
- Provide a valid mailing address or U.S. bank account for deposit
Protecting Your Immigration Record
Even if you have no intention of returning to the U.S. in the near future, maintaining a clean tax compliance record can benefit you long-term. U.S. immigration authorities often review your tax history during future visa applications, renewals, or change-of-status processes.
Failing to file a tax return or Form 8843 may raise red flags during a consular interview or application for permanent residency. Taking the time to properly file, even from abroad, shows that you fulfilled your responsibilities under U.S. law.
Essential Documents to Collect
Before filing your 2020 return from abroad, gather the following:
- W-2 from your former employer
- 1099 forms (MISC, NEC, INT, DIV)
- Form 8843 (if required)
- Passport, visa copies, I-20 or DS-2019
- Entry and exit travel records
- ITIN or SSN (if applicable)
- Bank account details for direct deposit
Organizing your documents before you begin the filing process ensures accuracy and reduces the chance of errors or delays.
Correcting and Optimizing Past Tax Filings After Leaving the U.S. During COVID-19
As nonresident aliens who left the United States during the COVID-19 pandemic face the complexities of U.S. tax compliance, it’s critical to revisit prior filings for accuracy and completeness. Mistakes made due to confusion about exit timing, tax status, or stimulus payments can often be corrected. Understanding your eligibility for corrections, refunds, and treaty benefits will help avoid penalties and potentially recover overpaid taxes.
Understanding the Importance of Amending a Prior U.S. Tax Return
Leaving the U.S. abruptly due to COVID-19 disruptions may have led to rushed or incomplete tax filings. Some international taxpayers may have filed as residents instead of nonresidents, while others may have failed to claim exemptions or treaty benefits due to misunderstanding eligibility.
Correcting these mistakes through an amended tax return is important for maintaining compliance with IRS regulations. Filing an accurate return also ensures you’re not overpaying federal income taxes or subjecting yourself to future audits or collection actions.
When Should You File an Amended U.S. Tax Return?
If you have already filed a U.S. tax return (Form 1040 or 1040NR) for a year when you were physically in the U.S. but later left due to COVID-19, consider filing an amended return in the following scenarios:
- You mistakenly filed Form 1040 as a resident instead of Form 1040NR as a nonresident
- You forgot to include required attachments like Form 8843 or Form 8833
- You received stimulus payments (Economic Impact Payments) that you weren’t eligible for as a nonresident
- You missed claiming a tax treaty benefit for income that was exempt from U.S. taxation
- You received a U.S.-sourced refund that was incorrectly reported or withheld at a higher rate
You generally have three years from the original filing date (or two years from when you paid the tax, whichever is later) to file an amended return and request a refund.
How to File an Amended Return as a Nonresident
Nonresident aliens must use Form 1040X, the IRS form used to amend a prior-year tax return. However, this form must be submitted in conjunction with a corrected Form 1040NR (not 1040), clearly marked as “Amended” at the top.
Steps for Filing an Amended Return:
- Download and complete Form 1040X
- Prepare the corrected Form 1040NR reflecting accurate income, deductions, and withholding
- Include any supporting documents such as W-2s, 1042-S, 1099s, and treaty explanation forms
- Write a clear explanation on Form 1040X (Part III) outlining the reason for the amendment
- Mail the forms to the appropriate IRS address based on your situation and year of filing
Electronic filing for amended nonresident returns is still not fully supported, so paper filing remains the standard.
Handling Stimulus Payment Mistakes for Departed Nonresidents
Some international students, scholars, or workers who departed the U.S. during or after 2020 mistakenly received Economic Impact Payments. These payments were meant for U.S. tax residents, so nonresidents who were not eligible need to return the funds or adjust their filings accordingly.
If you received these payments by mistake and did not return them, the IRS may expect repayment. Amending your return to reflect the correct nonresident status (Form 1040NR instead of 1040) is a key step. Include an explanation in your amendment and, if applicable, return the funds using IRS payment procedures or indicate the ineligible stimulus amount on the amended return.
Addressing Late Filings After Exiting the U.S.
Due to the challenges of leaving the U.S. mid-pandemic, many nonresidents failed to file timely returns. If you have not filed for one or more years and now live outside the U.S., it’s not too late to fix this.
You can file overdue Forms 1040NR even years later. If you’re due a refund or trying to claim treaty benefits, make sure to file within the three-year refund window. Include a detailed explanation with your return outlining the circumstances of your late filing due to COVID-19 disruptions. This may help reduce the risk of penalties or IRS scrutiny.
Reclaiming Withheld Taxes from the U.S.
If you earned income from U.S. sources (such as investments, consulting, or royalties) and had tax withheld at a flat 30% rate, you may be eligible for a refund under a tax treaty, especially if you were a nonresident at the time.
To reclaim excess withholding:
- File or amend Form 1040NR for the year in question
- Attach Form 8833 if claiming treaty benefits
- Include Forms 1042-S or other documentation showing the withholding
- Provide a valid Individual Taxpayer Identification Number (ITIN)
If you didn’t previously apply for an ITIN, you’ll need to do so along with your amended return or original late filing using Form W-7.
Importance of Including Form 8843
International students, scholars, teachers, researchers, and others on F, J, M, or Q visas must file Form 8843 for every year they were physically present in the U.S., even if they had no income.
If you failed to file Form 8843 for a prior year, it can still be submitted late. The form is informational and does not require tax payment. Including it helps maintain your exemption from the Substantial Presence Test, preserving your nonresident tax status.
When filing an amended or overdue return, always include a completed Form 8843 for the applicable year(s). This supports your position as a nonresident and helps prevent IRS classification errors.
Dealing with State Taxes After Departing the U.S.
In addition to federal taxes, many nonresidents must also consider state tax filings. If you worked or studied in a U.S. state with income tax, you may still have a state filing requirement even after leaving the country.
Each state has different rules for determining residency and income tax obligations. For example:
- California and New York have strict domicile rules and may still consider you a tax resident even if you left during the year
- States like Texas and Florida have no state income tax, so no filing is required
- You may be eligible for a partial-year resident or nonresident return depending on your departure date
Amending a state return typically involves a separate form from the federal 1040X. If you already filed a resident state return and later realize you were a nonresident or part-year resident, submit the appropriate amended state form and supporting documents.
Resolving Tax Identity Issues Post-Exit
For many who left the U.S. during the pandemic, updating mailing addresses and contact information with the IRS became difficult. Some taxpayers may now face correspondence issues, lost refund checks, or identity verification requests.
If your address has changed internationally:
- File Form 8822 to update your address with the IRS
- Consider using an international forwarding service or a trusted U.S. contact
- Use the IRS International Services contact information to follow up on delayed correspondence or refund claims
In case of refund delays or unprocessed returns, calling the IRS International line or submitting a trace request (Form 3911) may help.
ITIN Renewal and Validity After Departure
If you previously filed U.S. taxes using an ITIN (instead of a Social Security Number), note that ITINs expire if not used for three consecutive years. Even if you left the U.S., your ITIN might still be necessary to amend or file returns for past years.
If your ITIN has expired:
- Renew it by submitting Form W-7 with supporting documents
- Include a tax return or amended return that requires the ITIN
- Use certified copies of documents or apply through a Certifying Acceptance Agent if outside the U.S.
Renewing your ITIN is often a required step in reclaiming withheld taxes or correcting previous filings.
Preventing Double Taxation Through Treaties
Many nonresidents from treaty countries are eligible for partial or full exemptions on certain U.S.-sourced income. If you missed claiming these benefits when filing, you can still do so via an amended return.
Treaty provisions often apply to:
- Scholarship or fellowship income
- Wages under student or trainee visa programs
- Royalties, pensions, or business profits
Review your country’s tax treaty with the U.S. and determine if you were eligible for exemptions not originally claimed. File Form 8833 to disclose the treaty position clearly, especially when amending past returns.
Documenting Your Departure and Residency Status
To support your nonresident tax status after leaving the U.S., it’s helpful to maintain a clear timeline of your entry and exit dates, visa status changes, and ties to your home country.
Documents to gather include:
- I-94 travel records showing dates of entry and departure
- Visa documents (DS-2019, I-20, etc.)
- Airline tickets and travel itineraries
- Foreign tax residency certificates or proof of continued ties abroad (e.g., lease, employment)
This documentation can be critical if the IRS questions your residency status or if you’re trying to prove eligibility for tax treaty provisions and refunds.
Staying Compliant from Abroad
Being outside the U.S. does not exempt you from tax obligations related to prior presence. Whether you’re filing from Asia, Europe, Africa, or Latin America, the IRS still expects compliance.
You can continue to meet your filing obligations from abroad by:
- Downloading forms from the IRS website
- Mailing paper returns to the correct IRS address
- Applying for an ITIN or renewing one via international mail
- Consulting qualified professionals familiar with nonresident taxation
Regularly reviewing your past tax filings can save you from future legal trouble and possibly return funds owed to you due to overwithholding or filing errors.
Conclusion
Filing U.S. taxes as a nonresident who departed the country during the COVID-19 pandemic presents a unique blend of tax obligations, filing challenges, and compliance hurdles. Whether you left the U.S. early due to health advisories, changes in immigration status, travel bans, or expiring visas, your U.S. tax responsibilities didn’t end with your departure.
Understanding your residency status is the foundation of your tax position. If you remained a nonresident, you must still file Form 1040-NR and report only your U.S.-sourced income. If you became a resident for tax purposes due to meeting the substantial presence test, you may have different reporting duties, including disclosing worldwide income and potentially filing additional forms like FBAR or FATCA disclosures. However, exceptions were in place for certain COVID-19-related travel disruptions, and these provisions could help reduce or avoid unintended tax residency.
Being outside the U.S. adds another layer of complexity. You may have to file from abroad, request an ITIN or SSN if you don’t already have one, and ensure you use the correct mailing address or international delivery method when submitting forms to the IRS. You must also track important deadlines, understand how treaty benefits apply from your current country of residence, and determine how to handle refunds, overpayments, or underreporting from previous years.
Many nonresidents also experienced income disruptions, stimulus payments, or remote work that affected their U.S. tax profiles. It’s critical to ensure accurate classification of income and correct withholding status. If you worked remotely for a U.S. company after returning home, there might be sourcing issues to consider, and you may need to examine whether treaty exemptions or foreign tax credits apply.
The IRS offers options for amending returns, claiming refunds from abroad, and submitting reasonable cause statements for late filings. Noncompliance can lead to penalties or delayed refunds, so addressing errors as soon as possible is in your best interest. If you missed forms like Form 8843, 1042-S, or had a change in residency that affected your treaty eligibility, these should be corrected properly.
Ultimately, preparing your U.S. taxes after a COVID-era departure is not just about checking a box; it’s about understanding how your unique timeline affects your tax position. With proper documentation, clarity on residency status, and knowledge of available IRS guidance, you can fulfill your obligations and avoid common pitfalls. Even though you’re no longer physically in the U.S., your tax footprint may linger and staying ahead of these requirements ensures peace of mind, compliance, and potential savings.