Where to Mail Form 1040-NR and What Documents to Send
A complete guide to accurately preparing and mailing your Form 1040-NR. Avoid common errors and ensure your non-resident alien tax return is processed correctly.
Form 1040-NR, the U.S. Nonresident Alien Income Tax Return, is a federal tax document used by nonresident aliens to report U.S. source income. Proper preparation and mailing to the correct Internal Revenue Service (IRS) address are important for efficient processing. Understanding the required attachments and mailing procedures helps avoid delays.
Documents to Include with Your Return
Preparing Form 1040-NR requires compiling supporting documents. These include income statements, withholding forms, and other schedules. Examples are Form W-2, Form 1042-S, and any applicable Form 1099s. Nonresident aliens may also need to attach Schedule NEC, which reports income not effectively connected with a U.S. trade or business.
Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition, is often required for certain nonresident aliens, such as students, teachers, and trainees, even without U.S. source income. If claiming tax treaty benefits, include statements or forms like Schedule OI to support these claims. Avoid stapling or paper-clipping payments to your return.
If you owe tax, include a check or money order payable to the “U.S. Treasury.” On the payment, clearly write your name, current address, daytime phone number, SSN or ITIN, and the tax year and form number, such as “20XX Form 1040-NR.” Do not send cash through the mail.
Identifying the Correct Mailing Address
The IRS mailing address for Form 1040-NR varies based on whether you are enclosing a payment. If submitting Form 1040-NR without a payment, mail it to: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215.
If enclosing a payment with your Form 1040-NR, the address is: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303. If filing Form 8843 by itself, send it to: Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215. Always consult the official IRS instructions for Form 1040-NR or IRS Publication 519 (U.S. Tax Guide for Aliens) for the most current mailing addresses, as these can change.
Sending Your Completed Return
After preparing Form 1040-NR and gathering documents, mail your return. Use a reputable postal service and consider options providing proof of mailing and delivery, such as certified mail with a return receipt. This method provides a record that your return was sent and received, with the postmark date serving as the official filing date.
Place your return in a sturdy envelope, ensuring all pages and attachments are secure. Verify sufficient postage to prevent delays. Before mailing, make a complete copy of your entire tax return, including all forms and attachments, for your personal records. Note the mailing date for future reference.
Processing times for paper-filed Form 1040-NR vary, often taking four weeks or more, and sometimes up to six months, especially if a refund is due. While electronic filing offers faster processing, the “Where’s My Refund?” tool tracks your refund status. To use this tool, you need your SSN or ITIN, filing status, and the exact refund amount.