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Tax year 2026Checked

Can I e-file Form 1040-NR and Form 8843 for 2026?

What you can e-file and what you mail for tax year 2026: Form 1040-NR, Form 8843 alone, an amended return, a dual-status year and your state return, and how to prove a mailed return was on time.

By F1TaxReturn Tax Team. Published . Facts checked against the sources below on . 5 minute read.

In short

  1. Form 1040-NR can be e-filed through commercial tax software or a tax preparer, and the 2025 Form 1040-NR instructions say that if you e-file, there is no need to mail the return.
  2. If Form 8843 is the only form you file for 2026, the IRS tells you to mail it to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by Tuesday, June 15, 2027.
  3. A Form 1040-X amending a Form 1040-NR can be e-filed with tax software, unless you mailed the original Form 1040-NR in the same calendar year, the IRS says.
  4. Publication 519 (2025) says dual-status taxpayers cannot e-file for tax year 2025, and the 2026 edition is not yet published, so plan on paper for a 2026 dual-status return.
  5. A mailed Form 1040-NR counts as filed on time if its US postmark is on or before the due date (Thursday, April 15, 2027 if you had 2026 wages subject to withholding), and a Certified Mail receipt postmarked by the post office clerk proves that date.
Contents, 8 sections

Nonresident alien students can e-file a 2026 Form 1040-NR through commercial tax software or a tax preparer, and then there is no need to mail it (2025 Form 1040-NR instructions). A Form 8843 filed on its own is different: the IRS tells you to mail it to Austin, Texas (2026 draft Form 8843).

Pages that say nonresidents cannot e-file are wrong about Form 1040-NR. For the whole filing process, see how to file US taxes as an international student.

Which forms can I e-file, and which do I mail?

Form 1040-NR can be e-filed, and so can a Form 1040-X that amends it, unless you mailed the original in the same calendar year. A Form 8843 filed on its own goes by mail, and dual-status returns could not be e-filed for tax year 2025.

Form 1040-NR: e-file or mail. Form 8843 alone: mail to Austin, TX 73301-0215, by Tuesday, June 15, 2027. Dual-status return: plan on paper; no e-file for tax year 2025.A decision chart. Start with what you are filing for tax year 2026. Form 1040-NR with Form 8843 attached: e-file it through tax software or a tax preparer, with no need to mail it, or mail a paper return to the address in the 2026 instructions. Form 8843 alone, when you have no Form 1040-NR to file: mail it to the IRS in Austin, TX 73301-0215, by Tuesday, June 15, 2027. A dual-status return, when you were a resident alien for only part of 2026: plan on paper, because Publication 519 says dual-status returns could not be e-filed for tax year 2025 and the 2026 rule is not yet published.E-file or mail? Your 2026 federal formsWhat are you filing for tax year 2026?Form 8843 goes with your Form 1040-NR if you file bothForm 1040-NRForm 8843 attachedE-file or mailE-file through taxsoftware or a preparer:no need to mail itOr mail a paperreturn to the addressin the 2026instructionsForm 8843 aloneNo 1040-NR to fileMail itTo the IRS inAustin, TX73301-0215Mail it byTuesday,June 15, 2027Dual-status returnResident part of 2026Plan on paperNo e-file for taxyear 2025, saysPublication 519The 2026 rule isnot yet publishedForm 1040-NR: e-file or mail. Form 8843 alone: mail to Austin, TX 73301-0215, by Tuesday, June 15, 2027. Dual-status return: plan on paper; no e-file for tax year 2025.A decision chart. Start with what you are filing for tax year 2026. Form 1040-NR with Form 8843 attached: e-file it through tax software or a tax preparer, with no need to mail it, or mail a paper return to the address in the 2026 instructions. Form 8843 alone, when you have no Form 1040-NR to file: mail it to the IRS in Austin, TX 73301-0215, by Tuesday, June 15, 2027. A dual-status return, when you were a resident alien for only part of 2026: plan on paper, because Publication 519 says dual-status returns could not be e-filed for tax year 2025 and the 2026 rule is not yet published.E-file or mail? Your 2026federal formsWhat are you filing for 2026?Form 8843 goes with your 1040-NRForm 1040-NRForm 8843 attachedE-file or mailE-file through software or apreparer, or mail a paper returnForm 8843 aloneNo 1040-NR to fileMail itIRS, Austin, TX 73301-0215By Tuesday, June 15, 2027Dual-status returnResident for part of 2026Plan on paperNo e-file for tax year 2025;2026 rule not yet published
Form 1040-NR can be e-filed; a Form 8843 filed alone and a dual-status return go by mail.
How each 2026 return is filed (checked October 22, 2026)
What you are filing How to file it
Form 1040-NR, with Form 8843 attached E-file it through tax software or a preparer, or mail a paper return
Form 8843 alone (no Form 1040-NR to file) Mail it to Austin, TX 73301-0215 by Tuesday, June 15, 2027
Form 1040-X amending a Form 1040-NR E-file it (current or 2 prior tax periods), or mail it; mail it if you mailed the original in the same calendar year
A dual-status year (resident for part of 2026) Plan on paper: no e-file for tax year 2025, and the 2026 rule is not yet published
Your state's nonresident return Each state sets its own rules: check its 2026 instructions

The amended and dual-status rules are from Publication 519 (2025) and the IRS amended return FAQ; see what a dual-status return is.

Key facts

Form 1040-NR
E-file through tax software or a preparer, or mail a paper return
Form 8843 filed alone
Mail to Austin, TX 73301-0215 by Tuesday, June 15, 2027
IRS Free File Fillable Forms
Form 1040-NR is not on its list for 2025 returns (filing season 2026)
Proof a mailed return was on time
A Certified Mail receipt postmarked by the post office clerk
Refund time (IRS)
Typically 3 weeks after you e-file; 6 or more weeks for a mailed return; up to 6 months for tax withheld on a Form 1042-S
F1TaxReturn
Paper returns only: you print, sign and mail
For
F-1, J-1, M-1 and Q students and scholars who were nonresident aliens in 2026 and file Form 1040-NR or Form 8843 in 2027.
Not for
Resident aliens for all of 2026, who file Form 1040 instead of Form 1040-NR.

Why do international students mail their return?

International students mail a return when Form 8843 is their only form, when the year is dual-status, or when their software or preparer will not e-file it.

How each tool files Form 1040-NR, from its own pages (checked October 18, 2026)
ToolHow it files Form 1040-NR
TaxActE-files it, says its support page
SprintaxE-files the federal return for eligible filers; its exclusions include an ITIN and any Form 1099-INT. State returns are mailed
Glacier Tax PrepIts home page tells you to print and mail your tax documents
F1TaxReturn (ours)Paper only: you sign the forms and mail them. It does not take Form 1042-S or Form 1099-B

If you want to e-file, software that e-files fits you better than F1TaxReturn. Tax software compared and F1TaxReturn vs Sprintax compare the options.

Is there a free way to e-file Form 1040-NR?

Two free routes can lead to an e-filed Form 1040-NR: an IRS volunteer (VITA) site with a volunteer certified for foreign students, or a Sprintax code from your school. The IRS's Free File Fillable Forms list for 2025 returns includes Form 1040 but not Form 1040-NR.

  • Ask a VITA site whether it will e-file your return: its IRS guide says returns that cannot be e-filed are mailed (Publication 4011; VITA for international students).
  • Many schools give a Sprintax code that makes the federal return free, and Sprintax says it e-files that return for eligible filers. Codes can run out (is Sprintax free?).

IRS Direct File was not offered in the 2026 filing season (Taxpayer Advocate Service), and as of October 24, 2026 we found no announcement that it returns for 2027. We could not confirm whether any IRS Free File partner product prepares Form 1040-NR.

How do I prove I mailed my return on time?

A Form 1040-NR or Form 8843 mailed in the US counts as filed on time if its postmark is on or before the due date. A Certified Mail receipt postmarked by the post office clerk proves that date (26 CFR 301.7502-1).

The envelope must be properly addressed with postage paid (26 CFR 301.7502-1(c)). Mailing from abroad, the IRS accepts an official foreign postmark dated by the due date, and it may ask you to prove when you mailed it (Rev. Rul. 2002-23). An e-filed return can get an electronic postmark from your e-file provider instead (26 CFR 301.7502-1(d)), and you get an acknowledgment that it was received and accepted (2025 instructions).

Form 1040-NR is due Thursday, April 15, 2027 if you had 2026 wages subject to US income tax withholding, and Tuesday, June 15, 2027 if not (26 U.S. Code 6072).

Were you paid wages in 2026 that are subject to US income tax withholding, such as an on-campus job, CPT or OPT? If a treaty exempted all of your pay, the Treasury regulations point to No.
  1. Monday, February 1, 2027Your W-2 is due
  2. Monday, March 15, 2027Your 1042-S is due
  3. Thursday, April 15, 2027Form 1040-NR, if you had wages YoursDue if you were paid wages subject to US income tax withholding in 2026, such as an on-campus job, CPT or OPT reported on a W-2. Attach Form 8843 to it.
  4. Tuesday, June 15, 2027Form 1040-NR with no wages, or Form 8843 aloneDue if you had no wages subject to US income tax withholding in 2026, for example only a taxable scholarship. If Form 8843 is the only thing you file, mail it by this day.

Your Form 1040-NR is due Thursday, April 15, 2027.

When your 2026 Form 1040-NR or Form 8843 must be filed or postmarked in 2027. Due dates for 2026 returns, from IRC 6072(a) and (c).

Worked example: Bilal mails a 1040-NR, Ana mails a Form 8843

Bilal (illustrative) had a 2026 campus job on a W-2, so his Form 1040-NR is due Thursday, April 15, 2027. He mails it by Certified Mail on Monday, April 12, 2027, and the clerk postmarks his receipt. April 15 minus April 12 = 3 days to spare, so the return is on time even if it arrives later.

Ana (illustrative) had no US income and files only Form 8843. She mails it to Austin, TX 73301-0215, on Friday, May 28, 2027. Her deadline is Tuesday, June 15, 2027, so June 15 minus May 28 = 18 days to spare.

Does a mailed return mean a slower refund?

A mailed return usually means a slower refund. The IRS says a refund typically takes 3 weeks from the date you e-file, but 6 or more weeks from the date it receives a mailed return (IRS: refunds).

Those are general IRS times. For a refund of tax withheld on a Form 1042-S, the 2025 Form 1040-NR instructions say to allow up to 6 months (your Form 1040-NR refund).

What to do next

  1. If Form 8843 is your only form, fill it in with our Form 8843 guide and mail it to the IRS in Austin, TX 73301-0215, by Tuesday, June 15, 2027.
  2. For Form 1040-NR, wait for your W-2 and any Form 1042-S, then choose your software. File by Thursday, April 15, 2027 if you had wages subject to withholding, or by Tuesday, June 15, 2027 if not (tax deadlines for 2027).
  3. If you mail a return, use Certified Mail and keep the receipt and a copy of the return. Check the address in the 2026 instructions first (where to mail).

Questions students ask

Can I e-file Form 8843?

If Form 8843 is your only form, mail it to the IRS in Austin, TX 73301-0215, as the 2026 draft Form 8843 tells you to. If you file Form 1040-NR, the form says to attach Form 8843 to it. TaxAct's site, checked October 18, 2026, says you can file online when you submit Form 1040-NR with Form 8843, but must print and mail a Form 8843 filed alone.

Does F1TaxReturn e-file?

F1TaxReturn does not e-file. It prepares Form 1040-NR and Form 8843 as a paper return: you download a PDF packet, sign it and mail it. The federal forms are free, and the software prepares 2026 returns once the IRS publishes the final 2026 forms and instructions.

Can I email or fax my tax return to the IRS?

You cannot file your tax return with the IRS by email or fax. Publication 4011 (Rev. 10-2026), the IRS guide for volunteers who prepare foreign students' returns, says tax returns cannot be faxed or emailed to the IRS. File electronically through software or a preparer, or mail a paper return.

Can I e-file my state tax return?

That depends on your state and your software. New York's 2025 IT-203 instructions say you must e-file if your software allows you to e-file your return. Sprintax's site, checked October 18, 2026, says its state returns are printed and mailed, and F1TaxReturn's California, New York, Illinois and Massachusetts forms are paper too. Check your state's 2026 instructions when they are published.

Sources

This guide is checked against these 12 documents, most recently on .

  1. Instructions for Form 1040-NR (2025), IRS
  2. Form 8843 (2026 draft), Statement for Exempt Individuals and Individuals With a Medical Condition, IRS
  3. Publication 519 (2025), U.S. Tax Guide for Aliens, IRS
  4. Amended return frequently asked questions, IRS
  5. Revenue Ruling 2002-23 (timely filing from a foreign country), Internal Revenue Bulletin 2002-18, IRS
  6. Free File Fillable Forms: program limitations and available forms, IRS
  7. Filing season resources, Taxpayer Advocate Service
  8. Publication 4011 (Rev. 10-2026), Foreign Student and Scholar Volunteer Resource Guide, IRS
  9. 26 CFR 301.7502-1, Timely mailing of documents and payments treated as timely filing and paying, eCFR (US National Archives)
  10. 26 U.S. Code 6072, Time for filing income tax returns, Legal Information Institute, Cornell Law School
  11. Refunds, IRS
  12. Instructions for Form IT-203 (2025), Nonresident and Part-Year Resident Income Tax Return, New York State Department of Taxation and Finance