U.S. Nonresident Alien Tax Filing Explained
📅 January 13, 2025
⏱️ 8-minute read
🧭 Quick overview
If you worked or studied in the U.S. under a J-1 visa, you’re likely considered a nonresident alien for tax purposes.
That means your tax return is different from a U.S. citizen’s or resident’s — and you’ll need to file Form 1040-NR to stay compliant with the IRS.
Let’s break down everything you need to know 👇
🧑💼 What is a nonresident alien?
A nonresident alien (NRA) is anyone who is not a U.S. citizen and doesn’t meet either:
the Green Card Test, or
the Substantial Presence Test (SPT)
📘 SPT basics:
You’re a resident for tax purposes if you were physically in the U.S. for:
31+ days in the current year and
183+ days over the current and previous two years (weighted count: all current year days + ⅓ of prior year + ⅙ of second prior year).
If you don’t meet that test — congrats, you’re a nonresident alien for tax purposes!
💵 What income do nonresidents pay tax on?
Nonresident aliens are only taxed on U.S.-source income, such as:
Wages or salaries from U.S. employment 💼
Scholarships or stipends 🎓
Interest, dividends, or royalties 💰
Rental income 🏠
If you earned income in the U.S., you must file a federal tax return — and possibly a state tax return, depending on where you lived or worked.
📄 Filing your U.S. nonresident tax return
Your main tax form is Form 1040-NR – U.S. Nonresident Alien Income Tax Return.
You’ll need it if you:
✅ Earned income in the U.S.
✅ Received a taxable scholarship or fellowship
✅ Had tax withheld from your paycheck
✅ Need to claim a tax refund
✅ Are on an F, M, or J visa (including J-1 summer work & travel participants)
Even if you had no income, you must file Form 8843 to confirm your nonresident status.
🗂️ Documents you’ll need
Before filing, gather:
Passport and visa details
Social Security Number (SSN) or ITIN
Forms W-2, 1042-S, and/or 1099
Form 8843 (if applicable)
Proof of U.S. address and bank details (for refunds)
🧾 Federal vs. State filing
Federal = applies to all of the U.S. 🇺🇸
State = depends on where you worked 🗺️
Nine states don’t have income tax:
Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, Wyoming, and New Hampshire (only taxes investment income).
If you worked elsewhere, you’ll likely file both federal and state returns.
⏰ Tax deadlines to remember
🗓️ April 15, 2025 → Deadline to file your 2024 tax return (Form 1040-NR).
🗓️ June 15, 2025 → Deadline to file Form 8843 (if no income).
🗓️ October 15, 2025 → Extended deadline if you file Form 4868.
Missing these deadlines could mean IRS penalties or future visa issues — so file on time!
💸 Can nonresidents get a tax refund?
Absolutely! 🎉
If too much tax was withheld from your pay, you can claim a federal and state tax refund.
Average refunds for J-1 students are often:
💰 ~$927 (federal)
💰 ~$462 (state)
Refunds usually arrive within 4–8 weeks for e-filed returns or up to 6 months for mailed ones.
🌍 Tax treaties — your secret advantage
The U.S. has tax treaties with over 65 countries.
These agreements can help you reduce or eliminate U.S. tax on specific types of income, such as wages or scholarships.
Check if your home country has one — you might owe less than you think! 🇲🇽🇩🇪🇨🇴🇫🇷🇮🇪
🤝 Filing jointly or separately
Most J-1s will file as single nonresident aliens.
You can only file jointly if you or your spouse is a resident for tax purposes.
✈️ Filing from abroad
Already left the U.S.? No problem! 🌎
You can still file your 1040-NR and claim any refund from your home country.
Just make sure you include your foreign address and bank info for direct deposit.
📌 Common mistakes to avoid
❌ Filing as a resident using the wrong software
❌ Forgetting Form 8843 (even with no income)
❌ Missing your state return
❌ Ignoring tax treaty benefits
❌ Waiting until the last minute to file
✅ Key takeaway
If you worked or studied in the U.S. on a J-1 visa, you’re a nonresident alien for tax purposes.
You must file Form 1040-NR (and possibly a state return) to stay compliant — and you may even get money back!
Don’t let tax season stress you out — stay organized, file correctly, and keep your U.S. record spotless for future visas. 💪