Filing a federal tax return if you are a nonresident alien

If you are living and working or studying in the U.S. as a nonresident alien, you may be required to file a federal tax return.

If you are a nonresident alien, the Internal Revenue Service (IRS) may still consider you as a resident alien for tax filing purposes. This status depends on how much time you have spent in the United States. Use the IRS's substantial presence test to determine if the amount of time you've been in the United States requires you to file a tax return.

Learn from the IRS about filing a U.S. federal tax return if you are a nonresident alien. Find out:

  • If you need to file
  • How to claim a refund or credit
  • What income to report
  • Which forms to file

If you are required to file a tax return as a nonresident alien, get more information about:

  • What your filing status is
  • What deductions and credits you may qualify for
  • If you are eligible for an adjustment to gross income, which may lower your tax bill

LAST UPDATED: December 2, 2025

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