Tax year 2026 · filed in 2027
When Is Your 1040-NR Due?
Nonresidents have two deadlines, April 15 and June 15, and which one is yours depends on how you were paid. Pick what you had in 2026 and see the date, with or without an extension.
Example: OPT pay in 2026
Mail Form 1040-NR and Form 8843 by Thursday, April 15, 2027
Apr 15, 2027A return mailed by US Postal Service and postmarked by the due date is on time. Certified mail gives you proof of the date.
- Employers must give or mail you your 2026 Form W-2 by this day, so a mailed one can arrive a few days later.Feb 1, 2027
- Schools and other withholding agents must give you your 2026 Form 1042-S by this day, or 30 days later with an extension. Wait for it if you expect one.Mar 15, 2027
- Mail your Form 1040-NR with Form 8843 attached.Apr 15, 2027
- Filed after this day, a Form 1040-NR can lose its deductions, though not the credit for tax already withheld. If you did not file for the year before, an IRS notice can bring that day earlier.Aug 15, 2028
- To get back tax withheld in 2026 when you never filed, treat this as the last day to file.Apr 15, 2030
- The last day to claim back Social Security and Medicare tax withheld in error from 2026 pay, if your employer will not refund it.Apr 15, 2030
State returns are expected to be due as below; none had published its 2027 dates when we last checked, in October 2026. Each state has its own extension rules.
- CaliforniaApr 15, 2027
- New YorkApr 15, 2027
- IllinoisApr 15, 2027
- MassachusettsApr 15, 2027
Social Security and Medicare withheld from F-1 or J-1 pay? Check if it comes back.
For nonresident aliens filing Form 1040-NR or Form 8843 for 2026. State dates are expected, not yet published. Not covered: dual-status and resident returns, and filers outside the US on the due date. This is information, not tax advice. Checked against IRS sources on . How we research.
Is the 1040-NR due April 15 or June 15?
April 15 if you were paid wages subject to US income tax withholding, such as a W-2 from a campus job, CPT or OPT. June 15 if you had none, for example only a scholarship, or only Form 8843 to file.
For 2026 those are Thursday, April 15, 2027 and Tuesday, June 15, 2027.
Which forms should you wait for before you file?
Employers must give or mail you your Form W-2 by Monday, February 1, 2027, and schools and other withholding agents your Form 1042-S by Monday, March 15, 2027. A withholding agent can get 30 more days to send a 1042-S, so it can arrive later. Every date of the season.
What if you file late?
Filed more than 16 months after an April due date, after Tuesday, August 15, 2028 for 2026, a Form 1040-NR can lose deductions such as state income tax, though not the credit for tax already withheld. If you did not file for the year before, an IRS notice can bring that cutoff earlier. To get back tax withheld in 2026 when you never filed, treat Monday, April 15, 2030 as the last day.
Sources
- Instructions for Form 1040-NR, When To File
- Publication 519, chapter 7
- Form 4868
- Internal Revenue Code sections 6072, 6081, 6151 and 7502; Treas. Reg. 1.6072-1(c)
01When is the 2026 Form 1040-NR 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 on a W-2. With no wages subject to withholding, for example only a taxable scholarship on Form 1042-S, it is due Tuesday, June 15, 2027.
02Do all nonresidents have until June 15?
No. June 15 is for nonresidents who had no wages subject to US income tax withholding. Anyone paid wages subject to US income tax withholding, usually on a W-2, files by April 15.
03When is Form 8843 due if it is all I file?
By the Form 1040-NR due date, which for a student with no wages is Tuesday, June 15, 2027. If you file a Form 1040-NR, Form 8843 goes in the same envelope, attached to it, by that return's due date.
04How long does Form 4868 extend the deadline?
Six months: to Friday, October 15, 2027 for April filers and Wednesday, December 15, 2027 for June filers. It gives you more time to file, not more time to pay. Tax you owe is still due on the original date, and interest runs from it. File Form 4868 by the original due date.
05What if all of my pay was exempt under a tax treaty?
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.
06Does the postmark count, or the day the IRS gets it?
The postmark. A return mailed by US Postal Service with a postmark on or before the due date counts as filed on time. Certified or registered mail gives you proof of the mailing date. Only the private delivery services the IRS has designated, from DHL Express, FedEx and UPS, get the same treatment.
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For F-1, J-1, M-1 and Q students, F1TaxReturn prepares Form 1040-NR and Form 8843 with the mailing address and due date printed in your filing guide. The federal return is free, once the final 2026 forms are published. It does not yet take Form 1042-S.