On this page8 sections
- Who files Form 1040-NR by April 15
- Who gets the June 15 deadline instead
- The 4th-month and 6th-month rule side by side
- What an extension changes and what it does not
- Where the IRS lists the exact 1040-NR dates
- Attachments that travel with the return by its due date
- Frequently asked questions
- Have your 1040-NR prepared by Nolly.com
The 1040-NR due date for a non-resident depends on one test: wages. A non-resident who was an employee and received wages subject to U.S. income tax withholding files by April 15. A non-resident without such wages files by June 15. For a 2025 calendar-year return, those dates are April 15, 2026 and June 15, 2026.
The two dates come from a single rule in the Instructions for Form 1040-NR. This guide explains how the rule is worded, which filers fall on each side, what an extension changes, and where the IRS publishes the dates each year.
Who files Form 1040-NR by April 15
The earlier deadline applies to a non-resident who was an employee and received wages subject to U.S. income tax withholding. The IRS instructions put it this way: such a filer files Form 1040-NR by the 15th day of the 4th month after the tax year ends. For the 2025 calendar year, that is April 15, 2026.
Both parts of the test matter. The person must have been an employee, and the wages must have been subject to U.S. income tax withholding. Wages of this kind are normally reported in box 1 of Form W-2, and the instructions direct effectively connected wages to line 1a of Form 1040-NR.
A typical example is someone who worked in the United States for a U.S. employer during the year and had income tax taken from each paycheck. Whether a return is required in the first place is a separate question, covered in do you need to file a 1040-NR.
Who gets the June 15 deadline instead
A non-resident who did not receive wages as an employee subject to U.S. income tax withholding files by the 15th day of the 6th month after the tax year ends. For the 2025 calendar year, that is June 15, 2026.
This group often includes people whose U.S. income came from sources other than a paycheck, for example:
- Landlords reporting U.S. rental income
- Investors whose dividends or interest had tax withheld at the source
- Sellers of U.S. real estate claiming credit for FIRPTA withholding
- Self-employed people with no U.S. wages
The test looks only at wages subject to withholding. Tax withheld at the source on other income, generally at 30% on income not effectively connected with a U.S. trade or business, does not by itself move the filer to April 15. Readers with property income may also find ITINs for U.S. rental income useful.
The 4th-month and 6th-month rule side by side
The IRS writes the deadlines as a count of months after the tax year ends, then gives the calendar-year dates. Most individuals use the calendar year, so the second column is the one that usually applies.
| Situation | Rule in the instructions | 2025 calendar-year return |
|---|---|---|
| Employee with wages subject to U.S. income tax withholding | 15th day of the 4th month after the tax year ends | April 15, 2026 |
| No wages as an employee subject to U.S. income tax withholding | 15th day of the 6th month after the tax year ends | June 15, 2026 |
Because the rule counts from the end of the tax year, a filer whose tax year does not follow the calendar counts forward from their own year end. The IRS instructions are the place to confirm how that applies in a given case.
What an extension changes and what it does not
An extension gives more time to file the return. It does not give more time to pay. The IRS instructions say to pay by the due date of the return, not counting extensions. Tax still owed after that date is late even if the return itself is filed within the extended period.
A filer who sends a payment with a request for extension reports that amount on the return. The Instructions for Form 1040-NR point to Line 10 under the Schedule 3 instructions in the Instructions for Form 1040 for the details.
The phrase "including extensions" also appears in the credit rules. Beginning in 2025, a person claiming the child tax credit or additional child tax credit must have a valid SSN issued before the due date of the return, including extensions. Only certain 1040-NR filers can claim those credits at all: U.S. nationals and residents of Canada or Mexico in full, and residents of South Korea and India to the extent described in Pub. 519.
Where the IRS lists the exact 1040-NR dates
The dates change with each tax year, so the current Instructions for Form 1040-NR are the source to check. The page states both rules in its section on when to file, along with the calendar-year dates for the year the instructions cover.
- Open the Instructions for Form 1040-NR on IRS.gov for the tax year being filed.
- Find the section on when to file.
- Read the wages-with-withholding rule and the rule for filers without such wages.
- Note the calendar-year date shown for each rule.
- Check the payment date, which does not count extensions.
The same instructions cover e-filing. Form 1040-NR can be filed electronically, and the steps are set out in filing a 1040-NR online.
Attachments that travel with the return by its due date
Some forms are not filed on their own schedule. They go in with Form 1040-NR, so the return’s due date governs them too.
- Form 8833: a dual-resident taxpayer treated as a non-resident under a treaty tie-breaker attaches it to Form 1040-NR.
- Form 8854: former U.S. long-term residents file it with the dual-status return for the last year of U.S. residency.
- Forms 1042-S: attached when relying on Notice 2025-63 to claim a refund of tax withheld on borrow fees.
- Form W-7: an ITIN application normally goes in with a federal tax return unless an exception applies.
For a W-7 filed with the return, the IRS says to allow about 9 to 11 weeks when you apply from overseas or during tax season. Timing depends on the IRS. Nolly.com, an IRS Certifying Acceptance Agent in Toronto, verifies identity documents and sends the W-7 application to the IRS. Whether a W-7 can go in without a return is covered in applying for an ITIN without filing.
Frequently asked questions
No separate date exists for FIRPTA. The seller claims credit for FIRPTA withholding on Form 1040-NR, so the ordinary wages test applies. A seller with no U.S. wages subject to withholding falls under the 6th-month rule, which gives June 15, 2026 for a 2025 calendar-year return.
Under the IRS rule, a non-resident who did not receive wages as an employee subject to U.S. income tax withholding files by the 15th day of the 6th month after the tax year ends. Tax withheld at the source on dividends is not wage withholding, so it does not trigger the April date.
The due dates in the Instructions for Form 1040-NR are written by income type, not by filing method. The rules turn on whether the filer received wages subject to U.S. income tax withholding. Form 1040-NR can be e-filed, and the instructions describe both electronic filing and payment options.
The IRS charges no fee for an ITIN or an EIN. When an ITIN application on Form W-7 goes in with the return, it is filed under the same due date. A valid passport is the only stand-alone identity document for a W-7; otherwise a combination of documents is needed.
Have your 1040-NR prepared by Nolly.com
Nolly.com is an IRS Certifying Acceptance Agent in Toronto. We prepare your U.S. non-resident tax return from your income documents, and you review and sign it before we file. Get your 1040-NR prepared. Form 1040-NR preparation at Nolly.com starts from $199.
Source: IRS.gov, Instructions for Form 1040-NR.
This guide is general information, not tax advice. Rules change and every situation is different, so check the IRS page above or ask a qualified tax professional about your own case.
Published October 3, 2026. General information, not tax advice. Nolly Services Inc is a private company and is not part of the IRS.
