File Form 1040-NR by mailing it to one of two IRS processing centers or by submitting it electronically through the IRS Modernized e-File system. Returns that include a payment go to Charlotte, North Carolina. Returns without a payment go to Austin, Texas.1Internal Revenue Service. International – Where to File Forms 1040-NR, 1040-PR, and 1040-SS Addresses for Taxpayers and Tax Professionals These addresses apply whether you live inside or outside the United States. There are two situations that override the standard address, covered below: applying for an ITIN with your return, and shipping by private carrier.
Mailing Addresses for Paper Returns
Use the address that matches what is in the envelope.
- Without a payment: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA
- With a payment: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA
Both addresses work for filers inside and outside the United States.1Internal Revenue Service. International – Where to File Forms 1040-NR, 1040-PR, and 1040-SS Addresses for Taxpayers and Tax Professionals Sending the return by registered mail gives you a tracking number and proof of delivery, which is what you will need if the IRS ever questions whether you met the deadline.
If You Are Also Applying for an ITIN
If you do not yet have a Social Security Number or Individual Taxpayer Identification Number, attach Form W-7 to the front of your 1040-NR and send the entire package to a different address:2Internal Revenue Service. Instructions for Form W-7 (12/2024)
Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342
Do not use the standard Austin or Charlotte addresses when a W-7 is involved. Include original identification documents or certified copies from the issuing agency along with the W-7 and the return.3Internal Revenue Service. About Form W-7, Application for IRS Individual Taxpayer Identification Number The IRS assigns the ITIN first and then processes the return. Sending an ITIN package to the wrong address is a common first-time mistake that can delay processing by months.
If You Ship by Private Carrier
The IRS treats certain private delivery services as equivalent to certified or registered mail for the “timely mailing is timely filing” rule. Approved carriers include specific service levels from DHL Express, FedEx, and UPS.4Internal Revenue Service. Private Delivery Services (PDS) Not every service tier qualifies; standard ground shipping, for instance, is not on the list.
Private carriers cannot deliver to a P.O. Box, so the IRS publishes separate street addresses for private-carrier submissions to its processing centers. Look up the current street address on the IRS website before shipping.
E-Filing Form 1040-NR
Form 1040-NR is accepted through the IRS Modernized e-File platform, and paid preparers are generally required to submit it electronically.5Internal Revenue Service. Modernized e-File (MeF) Forms If a tax professional prepares your return, it will almost certainly be e-filed unless you fall into a narrow exception such as dual-status or fiscal-year filers.6Internal Revenue Service. Instructions for Form 1040-NR (2025)
For self-preparers, the IRS lists Free File and Free Fillable Forms as options in the 1040-NR instructions.6Internal Revenue Service. Instructions for Form 1040-NR (2025) In practice, many Free File partners do not support Form 1040-NR, so confirm the software handles nonresident returns before entering your data. Several commercial products built specifically for nonresident aliens do support e-filing.
To sign your own e-filed return, choose a five-digit self-select PIN (anything except all zeros). The IRS authenticates you by matching your date of birth with either your prior-year adjusted gross income or your prior-year PIN.7Internal Revenue Service. Self-Select PIN Method for Forms 1040 and 4868 Modernized e-File (MeF) If a preparer files for you, you will sign Form 8879 to authorize transmission.
The IRS typically sends an electronic acknowledgment within 48 hours confirming the return was accepted.8Internal Revenue Service. Form 9325 – Acknowledgement and General Information for Taxpayers Who File Returns Electronically E-file software also validates identification numbers and calculations before transmission, which matters on a form where a single mismatched ITIN can cause a rejection.
What to Attach Before You Send
Whichever route you take, the return travels with supporting documents. Attach Copy B of any W-2 forms from U.S. employers and any Form 1042-S you received for treaty-exempt income to the front of the return, stapled so they do not separate during processing.9Internal Revenue Service. Taxation of Nonresident Aliens
Most nonresident returns also include Schedule OI, which collects your country of citizenship, visa type, and any treaty benefit you are claiming.10Internal Revenue Service. About Form 1040-NR, U.S. Nonresident Alien Income Tax Return If you rely on a tax treaty to reduce or eliminate tax on any item of income, attach Form 8833 identifying the treaty article, the income affected, and the amount you are excluding or taxing at a reduced rate.11Internal Revenue Service. About Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) Skipping Form 8833 when it is required can bring a separate penalty for each undisclosed position.
When to Send It
The deadline depends on whether you received wages subject to U.S. income tax withholding. If you did, the return is due April 15. If you did not, the deadline is automatically June 15.6Internal Revenue Service. Instructions for Form 1040-NR (2025) For the 2025 tax year, those dates are April 15, 2026, and June 15, 2026. If the due date falls on a Saturday, Sunday, or legal holiday, it shifts to the next business day.
You can file Form 4868 for an automatic six-month extension, pushing the filing deadline to October 15.12Internal Revenue Service. About Form 4868, Application for Automatic Extension of Time to File The extension covers filing only. Any tax owed is still due by the original date, and interest runs from that date on anything unpaid.
Penalties If You File Late
Missing the deadline without an extension triggers a failure-to-file penalty of 5 percent of the unpaid tax for each month or partial month the return is late, up to 25 percent.13Office of the Law Revision Counsel. 26 USC 6651 – Failure to File Tax Return or to Pay Tax Interest stacks on top and runs from the original due date. If the return is more than 60 days late, the minimum penalty is the lesser of $510 or the full tax owed.
For nonresidents, late filing carries a second cost. An incomplete or missing return can complicate future visa applications and immigration proceedings, because consular officers and USCIS sometimes ask for proof of tax compliance. Filing on time, even when nothing is owed, keeps that record intact.