Filing Taxes in the U.S. as a Nonresident? Here’s What You’ll Need
📅 February 5, 2025 – ⏱ 5 minute read
💡 Tax season can feel overwhelming — especially if you’re filing in a country that’s not your own.
If you’re a nonresident in the U.S., understanding which tax forms you need is the first step toward filing correctly, avoiding penalties, and staying compliant with immigration rules.
In this guide, we’ll walk you through the documents you’ll need, what each one means, and when to expect them.
📚 Table of Contents
1️⃣ What documents will I need?
2️⃣ Form W-2
3️⃣ Forms 1099 (NEC, DIV, INT)
4️⃣ Form 1042-S
5️⃣ SSN and ITIN
6️⃣ Filing deadlines
7️⃣ Checklist to stay compliant
🧾 What Documents Do I Need to File My Nonresident Tax Return?
Before you begin your U.S. tax return, make sure you have the following ready:
✅ Your passport
✅ All U.S. entry and exit dates (for current and previous visits)
✅ Any tax forms you received (W-2, 1042-S, 1099, etc.)
✅ Visa/immigration documents – for example:
📄 Form DS-2019 (for J visas)
📄 Form I-20 (for F visas)
✅ Your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)
💡 If you’re filing a state tax return only, you’ll also need a copy of your federal tax return.
🧮 Form W-2 – “Wage and Tax Statement”
The Form W-2 reports your total wages and how much federal and state tax your employer withheld from your paychecks.
🏢 Who issues it?
Your employer.
📅 When should you receive it?
By January 31 each year (for example, by January 31, 2025, for the 2024 tax year).
📑 What information it includes:
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Employer’s name, address, and Employer Identification Number (EIN)
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Total wages, tips, and compensation
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Total taxes withheld
💬 If you haven’t received your W-2 by the end of January, contact your employer immediately to request it.
💸 Forms 1099 – Income That Isn’t a Regular Salary
If you earned non-employee income, such as freelance work, investments, or bank interest, you may receive a Form 1099 instead of a W-2.
Here are the most common types:
🧾 1099-NEC
Reports income you earned as an independent contractor or self-employed person.
If a client paid you $600 or more, they must issue you this form.
💰 1099-DIV
Reports dividends and distributions from investments, like stocks or mutual funds.
💵 1099-INT
Reports interest income, such as money earned from a savings account or other investments.
You’ll receive it from the financial institution that paid you the interest.
🌍 Form 1042-S – “Foreign Person’s U.S. Source Income Subject to Withholding”
This form reports income paid to nonresidents — such as scholarships, stipends, or other payments made by a U.S. university, employer, or business.
📄 Who files it?
Your university, sponsor, or employer files Form 1042-S with the IRS and gives you a copy.
📅 When to expect it:
By March 15 of the year following the income.
🧩 What it reports:
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Scholarships and fellowships
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Personal service income
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Royalties or other U.S.-source payments
💡 If you haven’t received your Form 1042-S by mid-March, contact the issuing institution.
🔢 SSN vs. ITIN – Understanding the Difference
🪪 Social Security Number (SSN)
If you are authorized to work in the U.S., you need an SSN.
It’s required to:
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Receive wages legally
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File your tax return
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Access certain benefits and banking services
You can apply for an SSN at your local Social Security office. Bring your passport, visa documents, and proof of eligibility to work (such as your DS-2019 or I-20).
🔠 Individual Taxpayer Identification Number (ITIN)
If you’re not eligible for an SSN but earn taxable income (for example, a scholarship or fellowship), you’ll need an ITIN instead.
To apply:
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Complete Form W-7 (Application for IRS Individual Taxpayer Identification Number)
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Attach it to your tax return
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Submit it to the IRS
⏳ Processing can take up to 8 weeks, so apply early.
📆 Filing Deadlines
Mark these key dates on your calendar:
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April 15, 2025 – Federal tax return deadline for 2024 income
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March 15, 2025 – Deadline for employers or schools to issue Form 1042-S
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January 31, 2025 – Deadline for employers to issue Form W-2
💡 If you had no income, but were present in the U.S. on an F, J, M, or Q visa, you must still file Form 8843 by June 15, 2025.
✅ Nonresident Tax Filing Checklist
Before filing, make sure you have:
☑ Passport and visa information
☑ All entry and exit dates for the U.S.
☑ Forms W-2, 1099, or 1042-S
☑ SSN or ITIN
☑ Federal tax return copy (if filing state taxes)
☑ Mailing address and direct deposit info (for refund)
🎯 Final Thoughts
Filing your U.S. taxes as a nonresident doesn’t have to be stressful. Once you gather the right forms and understand their purpose, the process becomes much simpler.
By organizing your documents early, you’ll:
✅ Avoid late-filing penalties
✅ Stay compliant with IRS and visa rules
✅ Maximize your potential tax refund 💵