Leaving the US after graduation: your tax checklist

Do F-1 students need a sailing permit to leave the US?

Most F-1, J-1 and Q-1 students do not need a sailing permit. The IRS exempts students whose only US income was of the kinds it lists for study and authorized work (IRS: departing alien clearance).

A sailing permit is a certificate of compliance, proof that you have settled your US tax before you go. Most foreign nationals need one. The exemption covers students, trainees and exchange visitors on F-1, F-2, H-3, H-4, J-1, J-2 or Q-1 visas, and their spouses and children, if their only US income was:

• allowances for the costs of study or training in the US, including tuition and travel
• the value of services or lodging provided for that study or training
• pay from work allowed under US immigration law, such as an on-campus job, CPT or OPT
• interest on bank deposits that is not connected with a US business

The list is in the Instructions for Form 1040-C and in Publication 519; if you had any other US income, such as rent, read those instructions before you decide. M-1 and M-2 students, and their spouses and children, have a shorter list. It has only pay from work allowed under US immigration law and bank deposit interest not connected with a US business.

If you do need a permit, you file Form 2063 or Form 1040-C at an IRS office, by appointment (call 844-545-5640). The Form 1040-C instructions (Rev. January 2026) say to get it at least 2 weeks before you leave, and not to apply earlier than 30 days before. The permit is not your tax return, so you still file Form 1040-NR and Form 8843. Tax paid with Form 1040-C is credited on line 29 of the 2026 draft Form 1040-NR.

How will I get my W-2 and other tax forms after I leave?

Ask your employer for your 2026 W-2 before you go, and give your employer and your school an address abroad. Employers must send 2026 W-2s by Monday, February 1, 2027. Mailing one by that date counts (General Instructions for Forms W-2 and W-3).

You do not have to wait until February: if your job ends before December 31, 2026, your employer may give you the W-2 at any time after it ends. If you ask for it, the employer must give it within 30 days of your request or of your final paycheck, whichever is later. We recommend asking in writing before your last day.

A school or other payer that reports a scholarship or treaty-exempt pay sends Form 1042-S by Monday, March 15, 2027. If you expect one, wait for it before you file (Form 1042-S vs W-2).

Your bank may send a Form 1099-INT. For a nonresident alien, interest from a US bank account is not taxable unless it is connected with a US business (IRS: nontaxable interest for nonresident aliens). It does not go on Form 1040-NR, as the bank interest guide explains.

Save your records before you go: your I-20 or DS-2019, your last pay stubs and your travel dates. The 2025 Schedule OI asked for every date you entered and left the US; the 2026 version is not yet published. The I-94 website shows up to 10 years of arrivals and departures but can miss departures by land, so check it against your passport stamps (CBP I-94 help).

Should I close my US bank account before I leave?

No. Keep your US bank account open until your refund is in it. The IRS has generally stopped issuing paper refund checks after September 30, 2025 (IRS questions and answers on Executive Order 14247).

Put the account's routing number and account number on lines 35b and 35d of the 2026 draft Form 1040-NR. If a return has no valid US bank details, the IRS holds the refund and sends a CP53E notice. You then have 30 days to add bank details in your IRS Online Account (Understanding your CP53E notice). We could not confirm that someone living abroad, or someone with only an ITIN, can open that account.

Line 35e of the 2026 draft still has a space for a refund check address outside the US. We found no IRS statement that it will mail refund checks abroad in 2027.

A refund on a paper return usually takes 6 weeks or more from the date the IRS receives it (IRS: refunds). Check that you can still sign in to your bank from abroad, including any code it sends by text message. Your 1040-NR refund covers tracking it.

How do I file and mail my return from outside the US?

Print and sign the paper return, then mail it from wherever you live, with your foreign address on it. Form 1040-NR can also be e-filed through commercial tax software, which avoids international mail (IRS: where to file Form 1040-NR).

Page 1 of the 2026 draft Form 1040-NR has spaces for a foreign address; use one where you will receive IRS letters for the next year or more. A Form 8843 filed by itself asks for your address abroad and in the US, and you sign it. Attached to Form 1040-NR, it is left unsigned with its address boxes blank, because your signature on the return covers it.

For returns filed in 2026, a Form 1040-NR without a payment went to Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA. The IRS says the address may change for returns filed after 2026, so check the 2026 instructions before you mail (where to mail Form 1040-NR). A Form 8843 filed by itself goes to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, as printed in the 2026 draft Form 8843.

From abroad, proving that you filed on time works differently. The rule that a postmark by the due date counts as on time covers US mail and IRS-designated private delivery services, not another country's postal service (26 CFR 301.7502-1). In Revenue Ruling 2002-23, the IRS said it accepts an official foreign postmark dated by the due date. It can still ask you to prove the date (Internal Revenue Bulletin 2002-18).

Private couriers cannot deliver to a P.O. box, and only some of their services are designated: check the list of designated services and the IRS street addresses for private carriers. We recommend a designated service with tracking, well before the due date, and a copy of everything you send.

The 2026 draft Form 1040-NR also adds a yes-or-no question. It reads: "At the time you file your return, are you a U.S. citizen, U.S. national, or an alien lawfully authorized to work in the U.S.?" It asks about the day you file, not about 2026. The instructions that define it are not yet published, so read them before you answer.

If your address changes after you file, tell the IRS on Form 8822, Change of Address.

What does this look like for a student who left in 2026?

A student who had an on-campus job and left in May 2026 files Form 1040-NR with Form 8843 by Thursday, April 15, 2027. The refund goes to the US account kept open for it.

The example uses 2026 tax rates and 2026 draft Form 1040-NR line numbers.

Do I need to file a state return for my last year?

To get back state income tax taken from your pay, file that state's return: a state credits withholding only on its own return. A state taxes nonresidents only on income from that state, which for most students means pay for work done there (FTB Publication 1031).

Being a nonresident alien for federal tax does not decide your state status, because each state applies its own residency tests. Each state also has its own rule on when a return is required. The state income tax guide covers both, and two state returns covers a summer internship in a second state.

California, New York, Illinois and Massachusetts returns for 2026 are expected to be due Thursday, April 15, 2027. None has published its 2027 date; for tax year 2025, all four were due April 15, 2026 (FTB due dates). If your federal return is due June 15, check your state's date. For tax year 2025, only New York moved to June 15 for those filers (2025 IT-203 instructions, special condition code E4). California gave June 15 to anyone living or traveling outside the US on April 15, which can include a student who has left (FTB due dates).

Can I get Social Security and Medicare tax back after I leave?

Yes: Social Security and Medicare tax withheld in error from 2026 pay can be claimed back until Monday, April 15, 2030. Asking your employer first is easier before you leave.

Nonresident alien students in F, J, M or Q status owe neither tax on pay for work that serves the purpose of their visa, such as on-campus jobs (IRS). That includes CPT and OPT. Check your last pay stubs, and later boxes 4 and 6 of your W-2. If your employer will not refund all of it, claim the rest on Form 843 with Form 8316 (Instructions for Form 843). For 2023 pay the last day is Thursday, April 15, 2027. The FICA refund guide has the steps.

What if I was a resident alien in the year I leave?

A student who was a resident alien in the year they leave files Form 1040 or a dual-status return, not the forms above, and F1TaxReturn does not prepare either. That can happen from your sixth calendar year as a student, if you meet the substantial presence test for that year.

If all your earlier US days were as an exempt student, the test needs at least 183 days in the US in 2026. So a sixth-year student who left before July 2, 2026 is usually still a nonresident alien (substantial presence test).

A resident alien who leaves the US for good is normally a resident until December 31. Residency can end on your last day in the US instead if your tax home and closer connection are in another country for the rest of the year. You claim that with a signed statement attached to your return, and the year becomes dual-status (IRS: residency starting and ending dates).

A resident alien may also have to file an FBAR if their foreign accounts together were worth more than $10,000 at any time in the year (IRS: FBAR). Check your status in your sixth year on F-1, and read the FBAR guide.

What to do next

1. Before your last day at work, ask your employer in writing for your 2026 W-2. Give payroll and your school your address abroad, and check your pay stubs for Social Security and Medicare tax.
2. Compare your US income with the sailing permit list. If you need a permit, call 844-545-5640 for an IRS appointment at least 2 weeks, and no more than 30 days, before you leave.
3. Keep your US bank account open and check that you can sign in to it from abroad. Save your I-20 or DS-2019, your last pay stubs and your I-94 travel history.
4. In 2027, wait for your W-2 (due by Monday, February 1) and any Form 1042-S (due by Monday, March 15).
5. Mail Form 1040-NR with Form 8843 by Thursday, April 15, 2027 if you had 2026 wages, or by Tuesday, June 15, 2027 if you did not. Check the address in the 2026 instructions first (where to mail).
6. File any state return by that state's own due date, expected to be Thursday, April 15, 2027 for California, New York, Illinois and Massachusetts.

F1TaxReturn prepares Form 1040-NR and Form 8843 for free in your web browser, so you can use it after you leave. You print and sign the forms, then mail them. It does not e-file, and it does not take Form 1042-S income. It prepares 2026 returns once the IRS publishes the final 2026 forms and instructions. Create an account.