Tax year 2026Checked October 25, 2026

How do I get an extension for Form 1040-NR? Form 4868 for international students

The extended dates for a tax year 2026 return, how to send Form 4868, what an extension costs a student who owes $400, and why a student due a refund rarely needs one.

October 15, 2027 Extended due date for a 2026 Form 1040-NR that was due April 15, 2027

By F1TaxReturn Tax Team. Published October 25, 2026. Facts checked against the sources below on October 25, 2026. 5 minute read.

In short

Form 4868 gives an automatic six-month extension to file a 2026 Form 1040-NR: to Friday, October 15, 2027 if it was due Thursday, April 15, 2027.
A return due Tuesday, June 15, 2027, because you had no wages subject to withholding, moves to Wednesday, December 15, 2027 with Form 4868.
Form 4868 does not extend the time to pay: tax you owe is due on the original date, with a late-payment penalty of usually 0.5% a month plus interest after it.
A student who is owed a refund owes no late-filing or late-payment penalty, so many students do not need Form 4868 at all.
F1TaxReturn does not prepare Form 4868; get it from the IRS and send it by your original due date.

Contents, 8 sections

F-1 and J-1 students who are nonresident aliens get an automatic six-month extension for their tax year 2026 Form 1040-NR by sending Form 4868 by the original due date. A return due Thursday, April 15, 2027 moves to Friday, October 15, 2027; one due Tuesday, June 15, 2027 moves to Wednesday, December 15, 2027.

The extension gives more time to file, not more time to pay. A student owed a refund owes no late-filing penalty, so many need no extension. For the rest of the return, see the guide to US taxes for international students.

When is my 2026 Form 1040-NR due without an extension?

Your return is due Thursday, April 15, 2027 if you were paid wages subject to US income tax withholding in 2026, such as an on-campus job, CPT or OPT. With no such wages, for example only a taxable scholarship, it is due Tuesday, June 15, 2027.

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.

Yes, I had wagesNo wages

Monday, February 1, 2027Your W-2 is due
Monday, March 15, 2027Your 1042-S is due
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.
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 is due before any extension. Due dates for 2026 returns, from IRC 6072(a) and (c).

Your W-2 should arrive by Monday, February 1, 2027 and any Form 1042-S by Monday, March 15, 2027. If all of your US pay was exempt under a treaty, the regulations make your return due June 15; if any of it was taxable, April 15. The tax deadlines guide lists every other date.

Key facts

Extended date, April filers: Friday, October 15, 2027
Extended date, June filers: Wednesday, December 15, 2027
Send Form 4868 by: Your original due date: Thursday, April 15 or Tuesday, June 15, 2027
Tax owed is due: The original due date; the extension does not move it
Late-payment penalty: Usually 0.5% of the unpaid tax a month, up to 25%, plus interest

For: F-1, J-1, M-1 and Q students who were nonresident aliens in 2026 and file Form 1040-NR in 2027.
Not for: Resident aliens, who file Form 1040; and students who file only Form 8843, which has no tax to extend.

What does Form 4868 extend, and what does it not?

Form 4868 extends only the date you must file, by six months (the Treasury regulation). Tax you owe is still due on the original date, with interest from then until you pay (Publication 519, chapter 7).

The extension gives six more months to file; tax you owe is due on the first date in both cases.

Form 4868 moves the filing date, not the payment date: send it and pay any tax owed by your original due date. A June filer checks line 9. Your Form 8843 goes in the same envelope as the return, by the extended date.

Do I need an extension if I am getting a refund?

Usually you do not, because both late penalties are a percentage of tax still owed, so a student owed a refund owes neither (IRS failure-to-file penalty page). A late Form 1042-S is a common reason to file late.

Worked example: Kofi, F-1, owed a refund

Kofi's W-2 shows $1,900 of federal tax withheld, and his 2026 tax is $1,500. $1,500 minus $1,900 is below zero, so he owes nothing and is owed $400. If he mails his return in May 2027 without Form 4868, his late-filing penalty is 5% of $0, which is $0.

A return filed more than 16 months late can lose its deductions, and after three years the refund itself is lost (if you missed a tax return). See how refunds work.

What does an extension cost if I owe tax?

If you owe, Form 4868 avoids the late-filing penalty as long as your estimate is reasonable and you file by the extended date. The late-payment penalty stays: usually 0.5% of the unpaid tax for each month or part of a month, up to 25%, with interest on top (2025 Form 4868).

Worked example: Lucía, F-1 on OPT, owes $400

Her 2026 tax is $2,600 and her employer withheld $2,200, so she owes $400. She sends Form 4868 by April 15 without paying, then mails her return and the $400 on Friday, October 15, 2027.

Lucía's choice	Late filing	Late payment	Interest
Form 4868 and pays $400 by April 15	$0	$0	None
Form 4868, pays $400 on October 15	$0	$12	From April 15
Files and pays October 15 without Form 4868	$400	$12	From April 15

April 15 to October 15 is 6 months, so the late-payment penalty is $400 times 0.5% times 6 = $12. Without Form 4868 her return is more than 60 days late, so the minimum late-filing penalty applies: the lesser of $535 and the $400 she owes (Rev. Proc. 2025-32). The usual reduction for the late-payment penalty cannot take the late-filing penalty below that minimum (IRC 6651(c)(1)).

Her withholding covered $2,200 divided by $2,600, about 85% of her tax. At 90% or more, with the rest paid with her return, the 2025 Form 4868 treats her as having reasonable cause and the $12 goes away. Interest is charged either way.

How do I send Form 4868?

Mail the paper form, send it through tax software, or skip the form by paying electronically and marking the payment as for an extension (2025 Form 4868). F1TaxReturn does not prepare Form 4868; download it from the IRS Form 4868 page.

IRS Direct Pay is not open to someone who has never filed, so in your first year mail the paper form or use another payment way the form lists.

On the 2025 Form 4868, the row "All other Form 1040-NR and 1040-SS filers" sends it with a payment to Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 USA. Without a payment it goes to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 USA. Check the 2026 Form 4868 before you mail.

A Form 4868 postmarked by the US Postal Service on or before the due date is on time; certified mail gives you proof. The where to mail guide covers the return itself.

What to do next

Work out your date: Thursday, April 15, 2027 if you had wages subject to US income tax withholding, Tuesday, June 15, 2027 if you had none.
If you expect a refund, file when your forms are ready; you need no extension.
If you owe or cannot finish, send Form 4868 by that date and pay what you can.
Mail your Form 1040-NR and Form 8843 by Friday, October 15, 2027, or Wednesday, December 15, 2027 for June filers.

Questions students ask

Can I send Form 4868 without an SSN or ITIN?

Yes. The 2025 Form 4868 says an ITIN is not required to file it, and tells you to write "ITIN TO BE REQUESTED" wherever it asks for an SSN if you have neither. You still need an SSN or ITIN to file Form 1040-NR itself.

Do I attach Form 4868 to my Form 1040-NR?

No. The 2025 Form 4868 instructions say not to attach a copy to your return. If you paid tax with the extension, you report that payment on your Form 1040-NR.

Do I have to give the IRS a reason for the extension?

No. The 2025 Form 4868 says you do not have to explain why you are asking, and the IRS contacts you only if the request is denied. Your estimate of the tax on the form must be reasonable, or the extension is void.

Does Form 4868 also extend my state return?

No. Form 4868 is a federal form. California, New York, Illinois and Massachusetts each have their own extension rules, listed in our guide to tax deadlines for international students.

Sources

This guide is checked against these 7 documents, most recently on October 25, 2026.