Form 4868 for Form 1040-NR (Nonresident Aliens)
Quick answer
Nonresident aliens extend Form 1040-NR with Form 4868. If you received wages subject to U.S. income tax withholding, file it by April 15, 2027 for an extension to October 15, 2027. If you didn't, your return is due June 15, 2027: file Form 4868 by then with line 9 checked, and your return is due December 15, 2027.
- No U.S. wages: file by
- June 15, 2027
- Then return due
- December 15, 2027
- With U.S. wages
- April 15, 2027
- Line
- 9
Which date is yours
| Your situation | File Form 4868 by | Return then due | Line 9 |
|---|---|---|---|
| Received wages subject to U.S. withholding | April 15, 2027 | October 15, 2027 | Leave blank |
| No wages subject to U.S. withholding | June 15, 2027 | December 15, 2027 | Check it |
Students and scholars who had U.S. payroll with tax withheld are usually in the first row. Check your Form W-2.
SSN, ITIN or EIN
- Have an SSN or ITIN? Enter it on line 2.
- Don't have one and aren't eligible for an SSN? You must apply for an ITIN (Form W-7). You don't need it to file Form 4868: write "ITIN TO BE REQUESTED." You'll need it to file your return.
- Filing Form 1040-NR for a foreign estate or trust? Enter the EIN on line 2 and write "estate" or "trust" in the left margin. Our tool doesn't handle that case; use the blank IRS form.
Where to mail it
Form 1040-NR filers have their own rows in the Form 4868 table, wherever they live: one P.O. box in Charlotte if you enclose a payment, and an Austin address if not (foreign estates and trusts: Kansas City). Look up your address.
Paying
The extension doesn't extend the time to pay. Pay by your original due date. You can pay online and mark it as an extension instead of filing Form 4868. How.
Learn more
Publication 519, U.S. Tax Guide for Aliens, covers who files Form 1040-NR, residency status and dual-status years.
Questions people ask
I'm a dual-status alien. Which address?
Dual-status aliens use the special-situation row of the Form 4868 table. Our lookup handles it.
Does line 8 apply to me?
Line 8 is for U.S. citizens and residents out of the country. Nonresident aliens use line 9 if it applies.
Do I need Form 8843?
Form 8843 is a separate statement for some exempt individuals, due with Form 1040-NR. Publication 519 explains it.
Last reviewed: · Based on 3 IRS sources
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