IRS Pub 17

Artículo Nonresident alien.. Nonresident alien.

Texto Legal

id="en_US_2025_publink1000170516"> Nonresident alien. If you are a nonresident alien and earn wages subject to U.S. income tax withholding, your 2025 U.S. income tax return (Form 1040-NR) is due by: April 15, 2026, if you use a calendar year; or The 15th day of the 4th month after the end of your fiscal year, if you use a fiscal year. If you don’t earn wages subject to U.S. income tax withholding, your return is due by: June 15, 2026, if you use a calendar year; or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. See Pub. 519 for more filing information. Filing for a decedent. If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent’s normal tax year. See Pub. 559. Extensions of Time To File You may be able to get an extension of time to file your return. There are three types of situations where you may qualify for an extension. Automatic extensions. You are outside the United States. You are serving in a combat zone. Automatic Extension If you can’t file your 2025 return by the due date, you may be able to get an automatic 6-month extension of time to file. Example. If your return is due on April 15, 2026, you will have until October 15, 2026, to file. . If you don’t pay the tax due by the regular due date (April 15 for most taxpayers), you will owe interest. You may also be charged penalties, discussed later. . How to get the automatic extension. You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. E-file options. There are two ways you can use e-file to get an extension of time to file. Complete Form 4868 to use as a worksheet. If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. If you e-file Form 4868 to the IRS, don’t send a paper Form 4868. E-file using your personal computer or a tax professional. You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Free File and Free File Fillable Forms, both available at IRS.gov, allow you to prepare and e-file Form 4868 for free. You will need to provide certain information from your 2024 tax return. If you wish to make a payment by direct transfer from your bank account, see Pay online under How To Pay , later, in this chapter. E-file and pay by credit or debit card or by direct transfer from your bank account. You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. You can do this by phone or over the Internet. You don’t file Form 4868. See Pay online under How To Pay , later, in this chapter. Filing a paper Form 4868. You can get an extension of time to file by filing a paper Form 4868. If you are a fiscal year taxpayer, you must file a paper Form 4868. Mail it to the address shown in the form instructions. For more information, see Form 4868. When to file. You must request the automatic extension by the due date for your return. You can file your return any time before the 6-month extension period ends.

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