How to amend a Form 1040-NR you already filed, step by step

When should you file the amendment?

File Form 1040-X only after the original return: the instructions say "File Form 1040-X only after you have filed your original return."

The IRS sets no other timing rule. Still, if the change only adds to a refund you are still waiting for, we recommend waiting until that refund arrives.

1. If the change means you owe more, file the amendment soon and pay with it. The IRS charges interest on tax not paid by its due date, even with an extension.
2. If it means a refund, you have until the later of 3 years after you filed the original or 2 years after you paid the tax (IRC 6511).
3. A return filed early counts as filed on the due date. For a 2026 return due Thursday, April 15, 2027 and filed by then, the 3 years end on Monday, April 15, 2030.

How do you prepare the corrected Form 1040-NR?

Fill in a complete Form 1040-NR for the same tax year, with every figure as it should be, using that year's form and instructions. Then mark it as amended.

1. Get the year's form and its instructions; prior years are on IRS.gov under prior year forms.
2. Make every change: for example, add a scholarship from Form 1042-S on Schedule 1 line 8r. Its withholding goes on Form 1040-NR line 25g (2025 form and 2026 draft).
3. For a treaty you did not claim, complete Schedule OI item L and line 1k. If the exempt pay is inside W-2 box 1, reduce line 1a (for a scholarship, reduce Schedule 1 line 8r). Attach the statement the 2025 Form 1040-NR instructions ask for (how to claim a treaty).
4. On a 2025 or later form, check the "Other" box at the top and write "Amended" on its line (Publication 519). On an older form, write "Amended" across the top.
5. Sign and date the corrected return.

How do you fill in a paper Form 1040-X?

On a paper Form 1040-X that amends a Form 1040-NR, page 1 takes only your name, current address and SSN or ITIN. You leave Part I blank and explain the change in Part II (Form 1040-X instructions, December 2025 revision).

1. Page 1: your name, current address (abroad, if you have left) and SSN or ITIN. Enter nothing else on page 1, not even the amount columns.
2. Part I: leave it blank.
3. Part II, on page 2: say what changed and why, for example "Received Form 1042-S after filing; added $6,000 scholarship and $840 withholding."
4. Sign and date Form 1040-X.

These rules are for paper only. If you e-file Form 1040-X to amend a Form 1040-NR, the instructions say "you must complete the Form 1040-X in its entirety", and your software does that.

What do you attach?

Put the corrected Form 1040-NR behind Form 1040-X, and any new or changed schedules behind that. Copies of the forms that support the change go on the front of Form 1040-X.

1. Front of Form 1040-X: each W-2 or W-2c, and each Form 1042-S, that supports the change.
2. Behind Form 1040-X: the corrected Form 1040-NR, then the schedules and forms that changed, such as Schedule 1 or Schedule OI. Order them by the "Attachment Sequence No." at the top right of each.
3. Include Form 8843 only if it changed or was missing from the original. The instructions say not to attach a copy of your original return or other items unless required.
4. Put any statement, such as a treaty statement, last. If you owe tax, enclose your payment in the envelope without attaching it.

Where do you send it, or can you e-file?

Mail a paper Form 1040-X with a Form 1040-NR to Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215. Or e-file it with tax software for the current tax year or the two before it.

1. The Austin address is in the "Where To File" section of the Form 1040-X instructions (Rev. December 2025); check it again before you mail. If you are answering an IRS notice, use the address in the notice.
2. The IRS amended return FAQ lists Form 1040-NR among the returns you can amend electronically. If you filed an earlier year's return on paper this year (say, a 2025 return in 2027), you must amend it on paper.
3. We recommend certified mail, which gives you proof of the date you mailed it.

The Form 1040-X instructions (December 2025) say a refund on a paper Form 1040-X comes as a check. IRS pages reviewed in September 2026 still say so, though the IRS generally stopped paper refund checks after September 30, 2025 (Executive Order 14247).

On an e-filed Form 1040-X for 2021 or later you can ask for direct deposit, into a US account in your name.

Do you pay now or wait for a refund?

Pay any extra tax when you file; a refund comes after the IRS processes the amendment. Interest runs from the original due date, and the Form 1040-X instructions say not to add interest or penalties yourself.

On paper, figure the extra tax as the corrected return's total tax, less its payments and anything you paid with or after the original, plus any refund you already got.

1. Pay at irs.gov/payments, or by check payable to "United States Treasury" with Form 1040-V, in the envelope. The guide to paying from abroad covers paying without a US account.
2. Do not file a second original return while you wait: the instructions say not to after the due date.
3. Claiming more refund than is correct can bring a penalty of 20% of the disallowed amount, unless you had reasonable cause, the instructions warn.

Does your state return change too?

Often yes, because state returns start from federal figures: Illinois line 1 is the adjusted gross income on your federal return. Each state has its own amended return and deadline.

The two-state guide covers which state taxes which wages.

How do you track the amendment?

Use the IRS tool Where's My Amended Return 3 weeks after you file. The IRS says to allow 8 to 12 weeks for processing, or up to 16.

1. For a refund of Form 1042-S withholding, the 1040-NR instructions say to allow up to 6 months.
2. The Form 1040-X instructions say the tool asks for your SSN or ITIN, date of birth and ZIP or postal code. It covers this tax year and the 3 years before it.
3. IRS pages disagree on whether the tool can show an amended return with a foreign address. If it finds nothing, check your IRS Online Account, signing in through ID.me. The IRS lists 267-941-1000 (not toll-free) for individuals abroad.
4. The status shows Received, then Adjusted, then Completed. Then the IRS issues the new refund or a balance due notice.

F1TaxReturn amends 2025 returns for $35 flat, whoever prepared the original. That covers Form 1040-X, the corrected Form 1040-NR and the state's amended return. It does not amend 2024 or earlier returns; 2026 returns follow once the final 2026 forms are published.

What to do next

1. Check the table above: if nothing on your return changes, keep the new form with your records and stop.
2. Prepare the corrected Form 1040-NR for that year, marked "Amended", and a paper Form 1040-X with only your name, address and SSN or ITIN on page 1.
3. Attach the supporting forms. Then mail the package to Austin, TX 73301-0215. You may e-file instead.
4. Pay any extra tax now; for a refund on a 2026 return filed on time, file by Monday, April 15, 2030.
5. Amend your state return by its deadline, then check the amendment's status after 3 weeks.