Filing 1040-NR for Calendar Year: April 15 or June 15 Deadlines

Nonresident aliens who must file U.S. tax returns face a split set of tax deadlines in 2025, with the Internal Revenue Service setting two main due dates based on whether a filer earned wages subject to U.S. withholding. For calendar-year filers, those who worked as employees and had federal tax withheld from their pay must file Form 1040-NR by April 15, 2025, while those without such wages have until June 16, 2025, since June 15 falls on a Sunday. Extensions are available with Form 4868, but the IRS stresses that filing an extension does not push back the time to pay any tax due.

The IRS rule is simple in practice: if you had job wages in the United States with tax withheld, your due date is mid-April; if you did not, your due date is mid-June. The same split applies to those who keep a non-calendar tax year, since the agency uses “the 15th day of the 4th month after the tax year ends” for wage earners and “the 15th day of the 6th month after the tax year ends” for filers without employee wages. For 2024 calendar-year returns filed in 2025, that sets the two key dates at April 15 and June 16.

IRS guidance also sets two extension dates For nonresident aliens. If you file Form 4868 on time, your new deadline becomes October 15, 2025 if your original due date was April 15, or December 15, 2025 if your original due date was June 16. Interest and possible penalties still start from the original due date if you owe tax and do not pay by then.

Who must file and which date applies

For nonresident aliens, the filing trigger is U.S.-source income and certain other situations, including treaty claims. The IRS points to two main groups:

• File by April 15, 2025
  • Nonresident aliens who were employees with wages subject to U.S. withholding, or
  • Those who had an office or place of business in the United States.
• File by June 16, 2025
  • Nonresident aliens who did not receive wages subject to U.S. withholding and have no U.S. office or place of business.

Note: Because June 15, 2025 is a Sunday, the June deadline shifts to the next business day: Monday, June 16. For fiscal-year filers, count the months from the end of your tax year to find the 4-month (for wage earners) or 6-month (for non-wage filers) point.

Practical preparation steps

Collect documents and organize records early to avoid last-minute issues:

• Gather wage statements (W-2s), other income forms (1099s), and documents for treaty claims.
• If you take a treaty position, be prepared to attach Form 8833.
• If you are a nonresident with no U.S.-source income, prepare Form 8843 (same mid-June due date).
• Use electronic filing to remove mailing risk; U.S. Postal Service postmarks also establish on-time filing.
• If you cannot finish your return by the deadline, file Form 4868 or make an electronic payment tied to an extension request.

Extensions, payments, and penalties

• The IRS allows a six-month automatic extension with Form 4868 if filed by the original due date.
  • Extended due dates: October 15, 2025 (if original due date was April 15) or December 15, 2025 (if original due date was June 16).
• Important: An extension extends filing time only — it does not extend payment time.
  • Interest starts accruing the day after the original due date if tax is unpaid.
  • Penalties (late-filing, late-payment, or both) may apply if tax is not paid on time.
• For filers without an ITIN or SSN filing an extension, the IRS permits writing “ITIN or SSN To Be Requested” in the identification number box on Form 4868 to preserve the extension while you apply for the number.

Filing as soon as possible and paying what you can by the original due date reduces interest and penalty costs.

Form 8843, treaty claims, and supporting documents

• Form 8843 is due mid-June for calendar-year filers (moved to June 16 in 2025). It documents exempt days and student/trainee status even when no tax is due.
• Form 8833 may be required to explain a treaty-based return position.
• Keep supporting documents such as residency certificates, employment letters, and travel logs to substantiate treaty claims and exempt-day calculations.

Missing Form 8843 or failing to support treaty claims can create confusion later, especially during immigration or compliance reviews.

State filing considerations

Many states follow the federal due date, but some differ:

• Examples: Louisiana — May 15; Oklahoma — June 15.

If you lived or worked in more than one state, you may need multiple state returns with different deadlines. Check the applicable state revenue agency websites for current rules and extension procedures.

Immigration impact

Analysis by VisaVerge.com notes that late filing and payment can ripple into immigration steps. Applicants for certain visas or green cards may be asked about tax compliance, and gaps or late filings can:

• Slow cases,
• Trigger follow-up requests, or
• Raise questions about prior status or good moral conduct.

Timely returns, paid balances, and organized records can help streamline immigration processes.

Quick-reference 2025 key dates

• April 15, 2025: Original due date for nonresident aliens with wages subject to U.S. withholding or a U.S. office/place of business.
• June 16, 2025: Original due date for nonresident aliens without such wages and no U.S. office/place of business (moved from June 15 due to weekend).
• October 15, 2025: Extended due date if original deadline was April 15 and Form 4868 was filed on time.
• December 15, 2025: Extended due date if original deadline was June 16 and Form 4868 was filed on time.

Checklist: What to do now if you plan to file Form 1040-NR

1. Confirm which group you fall into: with or without employee wages subject to U.S. withholding.
2. Gather W-2s, 1099s, and records for treaty claims or deductions.
3. Determine whether you must attach Form 8833 for treaty positions.
4. If you have no U.S.-source income, prepare Form 8843.
5. File your return or timely extension, and pay any tax due by your original deadline.

If you miss the original deadline and did not file an extension, send your return as soon as possible. The IRS will continue to add interest and possibly penalties, but filing sooner reduces total charges. Keep proof of mailing and copies of everything you send.

Special notes for first-time filers and complex situations

• First-time filers without an ITIN/SSN: you may file an extension with “ITIN or SSN To Be Requested” on Form 4868, but you must apply for the number to complete the return.
• Complex records (multiple income types or work across states): file earlier if expecting a refund; pay by the original due date if you owe to avoid extra charges.
• Employers, campus international offices, and community groups should remind foreign staff, students, and newcomers about the two-track system and the weekend shift for June 2025.

Common errors to avoid

• Using the wrong form (most nonresident returns require Form 1040-NR, not Form 1040).
• Missing the correct deadline (April vs. June).
• Claiming credits or benefits not available to nonresidents.
• Failing to attach required forms such as Form 8833 when claiming treaty benefits.

Filing the right form on time, with correct attachments and supporting documents, reduces the risk of delayed refunds, IRS letters, and immigration complications.

Official resources

Official forms and instructions are available on the IRS site:
– Form 1040-NR and instructions: About Form 1040-NR
– Form 4868 (automatic extension): About Form 4868
– Form 8833 (treaty-based return position): About Form 8833
– Form 8843 (statement for exempt individuals and medical condition): About Form 8843

For the most current filing addresses, e-file options, and payment methods, check the IRS website. If your situation involves a treaty, mixed income types, or immigration filings, consider consulting a qualified tax professional.