If you were in the U.S. during 2022, 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 2022 tax year is April 18, 2023.
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 2022. 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 2022, mail Form 8843 along with your tax return Form 1040NR.
If you did not receive any U.S. source income in 2022, mail Form 8843 by June 15, 2023 to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
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.
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 2022 tax year is April 18, 2023.
If you had no US income and are only filing IRS Form 8843, the deadline is June 15, 2023.
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
The most convenient way to check on a tax refund is by using the IRS Where’s My Refund? tool. You can start checking your refund status 4 weeks after filing on paper or 24 hours after e-filing. The IRS updates refund status for the tool once a day, so there’s no need to check more often.
The IRS needs more than 21 days to process a 1040NR return. Please allow up to 6 months from the date you filed the 1040NR for your refund.
The tool displays progress in three phases:
- Return received
- Refund approved
- Refund sent
More information: https://www.irs.gov/newsroom/heres-how-taxpayers-can-check-the-status-of-their-federal-tax-return
I've delved extensively into U.S. tax filing requirements for nonresident aliens, especially for individuals present under various nonimmigrant statuses like F-1, F-2, J-1, or J-2 visas. The Form 8843 and Form 1040NR are pivotal documents that nonresidents need to understand for their tax compliance.
Let's break it down:
Forms and Their Purposes:
-
Form 8843:
- Essential for nonresident aliens (including dependents and spouses) to disclose their presence in the U.S. This form is mandatory regardless of whether income was earned or not.
- It's an informational statement required by the IRS for tax purposes, emphasizing the individual's nonresident status.
-
Form 1040NR:
- This form is specifically for nonresident aliens who earned U.S. source income.
- It's the actual tax return form for nonresident individuals, distinguishing their tax liabilities and deductions.
Deadlines:
- April 18, 2023 was the federal income tax filing due date for individuals for the 2022 tax year.
- Nonresidents who solely file Form 8843 without U.S. income have a deadline extension until June 15, 2023.
- For those obligated to file Form 1040NR due to U.S. income, the deadline aligns with the standard April 18th due date.
Extensions and Payments:
- Form 4868 grants an automatic 6-month extension to file (until October 15) but doesn’t extend the time to pay taxes. Payments need to match the regular due date to avoid penalties or interest.
- For nonresidents without a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), specifications on Form 4868 are necessary.
- Payment enclosures with Form 1040NR and Form 8843 direct mail to different IRS centers based on whether a payment is enclosed or not.
Refund Status:
- Utilizing the IRS "Where’s My Refund?" tool, individuals can track their tax refund status after filing.
- The tool displays the progress of the refund in three stages: "Return received," "Refund approved," and "Refund sent."
- The IRS requires over 21 days to process a 1040NR return, and individuals should allow up to 6 months for their refund from the filing date.
The accuracy and timely submission of these forms and adherence to deadlines are critical for nonresident aliens to ensure tax compliance within the United States.
