(UNITED STATES) — information returns like forms W-2 and 1099 are how employers, banks, and platforms report your income to the IRS, and they often determine whether your U.S. tax return is accepted quickly or questioned later.
for tax year 2026 (returns filed in 2027), many immigrants, international students, and cross‑border workers do not “file” Information Returns themselves. Instead, you use them to complete the right U.S. income tax return, most often form 1040 (resident aliens) or Form 1040‑NR (nonresident aliens). The IRS matches what you report to what payers reported. Mismatches commonly trigger IRS notices.
This guide focuses on Form 1040‑NR, because it is where Information Returns cause the most confusion for F‑1/J‑1 students, visiting researchers, and other nonresidents. Primary IRS references include Publication 519 (U.S. Tax Guide for Aliens) and Publication 901 (U.S. Tax Treaties). You can find them on irs.gov/forms-pubs and the international portal at irs.gov/individuals/international-taxpayers.
Quick reference box (Form 1040‑NR)
| Item | Details (Tax year 2026 → filed in 2027) |
|---|---|
| Form | Form 1040‑NR, U.S. Nonresident Alien Income Tax Return |
| Who files | Nonresident aliens with U.S. income, including many F‑1/J‑1 in their exempt years under the Substantial Presence Test rules (see IRS Publication 519) |
| Typical deadline | April 15, 2027 if you received wages subject to U.S. withholding |
| Alternate deadline (common) | June 15, 2027 if you did not receive wages subject to withholding (Pub. 519) |
| Extension | Form 4868 generally extends to October 15, 2027 |
| Where to file | E-file if eligible, or mail to the IRS address listed in the Form 1040‑NR instructions on irs.gov/forms-pubs |
📅 Deadline Alert: If you are a nonresident with wages on a W‑2, your 2026 Form 1040‑NR is generally due April 15, 2027. Check Pub. 519 for the June 15 rule.
1) Gather your Information Returns (what to expect)
Common Information Returns you may receive for 2026 include:
- Form W‑2 (wages as an employee). Common for H‑1B and other work visas, and also students on CPT/OPT.
- Form 1099‑NEC (independent contractor pay).
- Forms 1099‑INT / 1099‑DIV (U.S. interest and dividends).
- Form 1099‑B (broker sales, including securities).
- Form 1099‑K (certain platform payments).
- Form 1098‑T (tuition statement) and 1098‑E (student loan interest).
- Form W‑2G (gambling winnings). Federal withholding may appear on the form.
- Form 1099‑R (retirement distributions).
- Form 8300 is filed by a business that receives more than $10,000 in cash in a trade or business transaction. You may receive a statement.
Keep the original forms, plus your year‑end paystubs and broker statements. Do not “guess” amounts if a form is missing.
Collect all Information Returns (W‑2, 1099s, 1098 forms) early, and always use the final numbers from these forms instead of pay stubs. Reconcile discrepancies before filing to avoid later notices.
⚠️ Warning: The IRS matches your return to Information Returns. If you leave a form off, you may receive an underreporting notice later.
2) Walkthrough of Form 1040‑NR (where Information Returns go)
A) Identification area (top of Form 1040‑NR)
- Enter your name exactly as shown on your SSN card or ITIN letter.
- Enter your U.S. address carefully. This is where IRS notices go.
- Choose the correct filing status for nonresidents. Pub. 519 explains limits on joint filing.
Common mismatch: Your payer used an old name or wrong TIN. Ask the payer to correct it quickly.
B) Income section (the “matching” hot spot)
Use each Information Return to populate the related income lines.
- W‑2 wages: Enter wages and withholding exactly as shown.
- 1099‑NEC: Often creates self‑employment income. Nonresidents may have special rules here, and treaty positions can matter (Pub. 519 and Pub. 901).
- 1099‑INT / 1099‑DIV: Determine if income is effectively connected income (ECI) or not. Some nonresident investment income is taxed differently.
- 1099‑B: Report sales proceeds and basis details. If basis is missing, you may need broker statements.
- W‑2G gambling winnings: Report winnings and any federal withholding shown.
- 1099‑R: Report the gross distribution and taxable amount. Your residency status can change what is taxable.
F‑1/J‑1 note: Many F‑1 and J‑1 individuals are “exempt individuals” for Substantial Presence Test purposes for a limited period. That often means Form 1040‑NR, not Form 1040. See Pub. 519.
C) Adjustments and deductions
Form 1040‑NR deductions can be limited compared to Form 1040. This is where students often go wrong with education items.
- 1098‑T: Supports education credits, but many nonresidents cannot claim credits that residents can. Check eligibility rules and Pub. 519.
- 1098‑E: Student loan interest deduction is not available in every situation.
D) Tax computation and treaty positions
If you claim a treaty benefit, you must follow treaty rules and instructions. Pub. 901 lists treaty articles and eligibility tests.
Treaty benefits often require consistent reporting and strong documentation. An incorrect treaty claim is a common audit trigger.
The IRS compares your return to reported information. Missing or mismatched forms (like a missing 1099 or wrong W‑2 amount) can trigger underreporting notices and delays.
E) Payments and credits (withholding reconciliation)
This is where you enter taxes already paid, which are usually reported on Information Returns.
- Federal income tax withheld from W‑2, W‑2G, 1099‑R, and some 1099 forms.
- Any estimated tax payments made during 2026.
A single digit error here can flip a refund into a balance due.
F) Refund or amount you owe
- For refunds, consider direct deposit if offered for your filing method.
- For balance due, pay by the deadline even if you file an extension. Extensions usually extend filing time, not payment time.
G) Sign and date
Unsigned returns are treated as not filed. If you use a preparer, check that the preparer section is complete.
Common errors immigrants and visa holders should avoid
- Filing the wrong residency form (1040 vs 1040‑NR). Use Pub. 519’s Green Card Test and Substantial Presence Test rules.
- Leaving off a 1099 because “tax wasn’t withheld.” The IRS still received the Information Return.
- Reporting W‑2 amounts from paystubs instead of the final W‑2. Year‑end corrections are common.
- Wrong SSN/ITIN on the return or on payer forms.
- Treaty claims without support. Use Pub. 901 and keep proof of residency and eligibility.
Required supporting documents (keep, and sometimes attach)
Attach or include as required by the Form 1040‑NR instructions:
- Copies of Forms W‑2 (and any other forms showing federal withholding, per instructions).
- Any statements that substantiate withholding and income if a form is missing.
- Your immigration documents are not usually attached to Form 1040‑NR, but keep records of entry dates for the Substantial Presence Test (Pub. 519).
Recordkeeping tip: You can request an IRS Wage and Income Transcript to confirm what the IRS received for the year. Use the IRS “Get Transcript” tools on irs.gov.
Submission instructions and confirmation tips
- Prefer e‑file if you qualify. E‑file reduces transcription errors and speeds confirmations.
- If mailing, use the exact IRS address shown in the 1040‑NR instructions on irs.gov. Addresses vary by state and payment status.
- Keep proof of filing:
- E‑file acceptance record, or
- Certified mail receipt (or approved delivery service tracking) for paper returns.
- Save a full PDF copy of the final return and every Information Return used.
Action items for tax year 2026 (filed in 2027)
- Collect all Information Returns by early February 2027. Many arrive by January 31, 2027.
- Confirm whether you are filing Form 1040 or Form 1040‑NR using IRS Pub. 519.
- Reconcile every W‑2 and 1099 to your return before filing, and keep proof of submission.
For 2026 income filed in 2027, nonresidents usually file Form 1040‑NR by April 15 if wages apply; otherwise June 15. Consider e‑filing and use Form 4868 only for extension to October 15 if needed.
⚠️ Disclaimer: This article is for informational purposes only and does not constitute tax, legal, or financial advice. Tax situations vary based on individual circumstances. Consult a qualified tax professional or CPA for guidance specific to your situation.
This guide outlines how nonresidents, including visa holders, should handle 2026 tax filings. It emphasizes using Form 1040-NR and reconciling it with information returns like W-2s and 1099s. Key focus areas include identifying correct filing status, reporting all income sources to avoid IRS matching errors, and claiming applicable treaty benefits. Proper documentation and meeting the April or June 2027 deadlines are critical for compliance.
