Tax deadlines for international students in 2027

Is my Form 1040-NR due April 15 or June 15, 2027?

Your 2026 Form 1040-NR is due Thursday, April 15, 2027 if you were paid wages subject to US income tax withholding in 2026. If you were not, it is due Tuesday, June 15, 2027.

A W-2 for a campus job or for CPT or OPT work puts you in the April group. The rule is in "When To File" in the Form 1040-NR instructions (2025 edition, the latest published) and in section 6072 of the Internal Revenue Code. Neither date moves in 2027: April 15 is a Thursday, and Emancipation Day in Washington, DC falls on Friday, April 16.

We recommend April 15 as your target in either group, because a return mailed by then is on time in both. A return sent by US Postal Service counts as filed on its postmark date, even if it arrives later (26 U.S. Code 7502). Filing early also brings your refund sooner (IRS: refunds; your 1040-NR refund).

When will my W-2, 1042-S and 1099 forms arrive?

Your employer must send your 2026 Form W-2 by Monday, February 1, 2027, because January 31 is a Sunday. Your school or another withholding agent must send any 2026 Form 1042-S by Monday, March 15, 2027.

Form 1099-B is normally due February 15, but in 2027 that is Washington's Birthday, a federal holiday, so it moves to Tuesday, February 16 (Publication 1099 (2026)). These are dates for sending, not receiving, so allow a few days for delivery (W-2 and W-3 instructions (2026)).

If you expect a 1042-S, wait for it before you file (Form 1042-S instructions). The scholarship or treaty-exempt pay it reports, and the tax withheld from it, belong on your return. If it arrives after you file and changes your return, you correct it with Form 1040-X and a corrected Form 1040-NR (Form 1042-S vs W-2).

A Form 1099-INT from a US bank usually does not mean you owe tax: the interest is generally not taxable for a nonresident alien (bank interest). F1TaxReturn does not handle Form 1042-S or Form 1099-B income, so if you receive either, you need another way to report it.

When is the Form 8843 deadline in 2027?

If Form 8843 is the only form you file for 2026, mail it by Tuesday, June 15, 2027. If you file Form 1040-NR, attach Form 8843 to it and mail both by the return's due date, which is Thursday, April 15, 2027 if you had wages.

Both rules are in "When and Where To File" on the 2026 draft Form 8843. A Form 8843 filed alone goes to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, signed. Attached to a 1040-NR, it is covered by your signature on the return (Form 8843 for tax year 2026).

How do I get more time to file, and do I get more time to pay?

Form 4868 gives you six more months to file your 2026 Form 1040-NR, to Friday, October 15, 2027 for an April 15 return, but no more time to pay. A June 15 return moves to Wednesday, December 15, 2027, and in both cases tax you owe is still due on the original date, with interest from then.

Send Form 4868 electronically or on paper by your original due date. On the 2025 Form 4868, a 1040-NR filer mailed it to Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 with a payment, or to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 without one; check the 2026 form before you mail.

When are state tax returns due in 2027?

California, New York, Illinois and Massachusetts returns for tax year 2026 are expected to be due Thursday, April 15, 2027. None of the four has published its 2027 date yet, so the extension rules below are the latest each state has published.

For tax year 2025, all four were due April 15, 2026. A federal June 15 due date moved only the New York return. Its IT-203 instructions gave a nonresident alien who qualified for the federal June 15 date the same deadline, with special condition code E4. California, Illinois and Massachusetts had no June 15 date for nonresident aliens without wages; California's was only for people living or traveling outside the US on April 15 (FTB).

Check each state's 2026 instructions when they appear. Massachusetts moves its date when April 15 falls on Patriots' Day, but in 2027 Patriots' Day is Monday, April 19. Whether you need a state return at all is covered in state income tax for international students.

How long do I have to claim back Social Security and Medicare tax?

You can claim back Social Security and Medicare (FICA) tax withheld in error from your 2026 pay until Monday, April 15, 2030. For 2023 pay, the last day is Thursday, April 15, 2027, during this filing season.

Nonresident alien students in F, J, M or Q status pay no FICA on pay for work that serves the purpose of their visa (IRS). If FICA was taken anyway, ask your employer for a refund first, then claim the rest on Form 843 with Form 8316. The three years run from April 15 of the year after the pay. That is when the law treats your employer's payroll returns as filed (sections 6511(a) and 6513(c) of the Internal Revenue Code). The steps are in FICA refunds for F-1 students.

What happens if I miss the deadline?

If the IRS owes you a refund, filing late brings no penalty, because the penalties are a percentage of tax you still owe. If you owe tax, the late-filing penalty is 5% of the unpaid tax for each month or part of a month, up to 25% (IRS).

For returns due in 2027, a return more than 60 days late has a late-filing penalty of at least $535 or 100% of the tax due, whichever is less (Rev. Proc. 2025-32). The late-payment penalty is 0.5% of the unpaid tax a month, up to 25%. In a month when both apply, the late-filing penalty is reduced by the late-payment penalty, and interest is charged on top.

A refund does not make filing late free. Two limits still apply to a 2026 return:

The 16-month rule is in 26 U.S. Code 874, and the three-year limit in 26 U.S. Code 6511.

There is no fine for a late Form 8843, but IRS sources differ on its cost. The 2026 draft's penalty paragraph names only athletes and medical conditions. The regulation behind the form does not apply its penalty to the student statement (26 CFR 301.7701(b)-8). But the IRS substantial presence test page says that without a timely Form 8843 you cannot exclude your days "as an exempt individual". IRS training material says not filing could affect income or treaty benefits (IRS Link & Learn). File it every year, and file missed years now (missed filing in a past year).

What to do next

1. If you have an ITIN, check it now: ITINs not included on a return for 2023 to 2025 expire on Thursday, December 31, 2026 (Form 1040-C instructions). Renew with Form W-7 sent with your return (SSN vs ITIN).
2. Collect your forms by the dates in the table above, the last being Monday, March 15, 2027. If one is missing, ask whoever should have sent it.
3. Pick your deadline: Thursday, April 15, 2027 if you had 2026 wages, Tuesday, June 15, 2027 if you did not.
4. If you cannot finish in time, send Form 4868 by that date and pay any tax you owe.
5. Mail your return by certified mail, for proof of the mailing date. A Form 8843 filed alone goes to Austin, TX 73301-0215. For the Form 1040-NR address, see where to mail Form 1040-NR and Form 8843 and check it against the 2026 instructions.
6. If FICA was withheld in error from your 2023 pay, claim it by Thursday, April 15, 2027.

F1TaxReturn prepares Form 1040-NR and Form 8843 for free, and you print, sign and mail them. It prepares 2026 returns once the IRS publishes the final 2026 forms and instructions. Create an account.