Nonresident Tax Filing Deadlines and Extensions: What to Check
Learn how to find your Form 1040-NR due date, when Form 4868 can extend filing time, and why payment is separate.
There is no single filing date that fits every nonresident taxpayer. The due date for Form 1040-NR depends on your tax year and whether you received wages subject to U.S. withholding or had a U.S. office or place of business.
Find the correct due date
For a calendar-year nonresident employee with wages subject to U.S. income tax withholding, the general federal filing date is the 15th day of the fourth month after year-end. Other nonresident filers may have a later due date under the Form 1040-NR instructions. Weekends, holidays, and special relief can move a deadline.
Read the instructions for the tax year you are actually filing. A deadline quoted for last year may be wrong for your return or situation. Form 8843 filed on its own also has timing rules in that year’s instructions.
An extension gives filing time
Form 4868 can provide an automatic extension of time to file a qualifying individual income tax return, including Form 1040-NR, when submitted by the original due date. It does not extend the time to pay tax. Estimate and pay any tax due by the original payment deadline to reduce possible interest and penalties.
If you have a state return, check that state’s extension and payment rules separately. An IRS extension does not necessarily satisfy state requirements.
If you already missed the date
File as soon as you can with accurate information. If you are owed a refund, separate refund-claim time limits apply. If you owe tax, late payment and late filing can have different consequences. Keep evidence of any extension and payment.
What to do next
Use the current Form 1040-NR and Form 4868 instructions to establish your exact filing and payment dates.
Related guides
Topics: Tax deadline, Form 1040-NR, Form 4868
Official sources
General educational information. Tax rules depend on your facts and the tax year; check current IRS instructions before filing.