When is Form 1040-NR due?

The wage rule determines the general deadline

For a calendar-year individual, being an employee who received wages subject to U.S. income tax withholding generally makes the return due on the fifteenth day of the fourth month after year-end. Otherwise, the general rule is the fifteenth day of the sixth month. This distinction is not simply whether you live inside or outside the country, and withholding on dividends or partnership income is not the same as wage withholding. Fiscal-year filers use the corresponding month-count rules rather than automatically choosing April or June.

Confirm the date for the actual filing year

When the regular deadline falls on a Saturday, Sunday or applicable legal holiday, the due date generally moves to the next business day. IRS disaster relief or other special provisions can change particular deadlines for eligible taxpayers. Check the Form 1040-NR instructions and any relief that actually applies to you. A dual-status return or a return for a deceased taxpayer may require additional analysis. Avoid applying a deadline from an old article without checking your facts and tax year.

Request more filing time before the original deadline

Form 4868 generally provides an automatic six-month extension to file when submitted properly by the applicable original deadline. For a June-due return, that generally means a December filing deadline, not an automatic October date. Follow the extension instructions for estimating liability and making any payment. If you are applying for an ITIN, use the specific extension procedure provided in the current instructions rather than entering a fictitious taxpayer identification number.

Filing time and payment time are different

An extension to file generally does not extend the due date for paying the tax. For Form 1040-NR, the tax payment deadline generally follows the return’s applicable original April or June due date. Estimate tax after allowable withholding and credits, and arrange payment on time. Separate estimated tax obligations may also apply during the year. If records are missing, requesting a filing extension and paying a reasonable estimate is generally more practical than waiting silently for every document.

Common mistakes

• Assuming every nonresident return is due April 15.
• Using October as the extension deadline for every Form 1040-NR.
• Treating a filing extension as permission to delay payment.

Filing requirements

• File Form 1040-NR or properly request an extension by your applicable original due date.
• Keep payment confirmations and proof of timely electronic submission or mailing.

Potential penalties

• Late filing and late payment may produce different penalties, and unpaid tax generally accrues interest.

Related IRS forms

• Form 1040-NR
• Form 4868

What to consider next

• Identify whether you received wages subject to U.S. income tax withholding.
• Check the current calendar, estimate the balance and request an extension if needed.
• Ask Chirino USA to confirm your deadlines and any overdue filing options.