Do I Need to File a Tax Return?

<p>You may not have to file a federal income tax return if your income is below a certain amount. But, you must file a tax return to claim a refundable tax credit or a refund for withheld income tax. <a href="https://www.irs.gov/help/ita/do-i-need-to-file-a-tax-return">Find out if you have to file a tax return</a>.</p><p><a href="https://www.usa.gov/file-taxes">If you find out you need to file a tax return, learn how the process works, when your return is due, and more</a>.</p><h3>Coronavirus Unemployment Benefits and Economic Impact Payments (EIP)</h3><p>You may have received unemployment benefits or an EIP (stimulus check) in 2021 due to the COVID-19 pandemic.</p><p>Unemployment compensation is considered taxable income. <a href="https://www.irs.gov/newsroom/what-if-i-receive-unemployment-compensation">You must report unemployment benefits</a> on your tax return if you are required to file. </p><p>If you received the EIP, <a href="https://www.irs.gov/newsroom/economic-impact-payment-information-center-topic-j-reconciling-on-your-2020-tax-return">you do not need to report it</a> as income whether you’re required to file a tax return or not. If you did not receive some or all of your stimulus payments, you may claim missing stimulus money that you are owed by filing for a <a href="https://www.irs.gov/newsroom/recovery-rebate-credit">Recovery Rebate Credit</a> on your 2021 return.</p>

Filing Tax Returns in the U.S. if You Are Not a Citizen

<p>If you are not a U.S. citizen but are living and earning money in the U.S., you may be required to file a tax return.</p><h3>Find Out If You Have to File a U.S. Tax Return</h3><p>If you are living in the U.S. and earning money but are not a citizen, you may need to file a U.S. tax return depending on your:</p><ul><li><a href="https://www.irs.gov/individuals/international-taxpayers/nonresident-aliens-source-of-income">Source of U.S. income</a></li><li><a href="https://www.irs.gov/individuals/international-taxpayers/determining-an-individuals-tax-residency-status">Tax filing status</a></li></ul><p><a href="https://www.irs.gov/individuals/international-taxpayers/taxation-of-nonresident-aliens">Review this list of five situations to learn more about who must file</a>. </p><h3>How To File Your Tax Return if You’re Not a U.S. Citizen</h3><ul><li>You will need an individual taxpayer identification number (ITIN) or Social Security number (SSN). The IRS will issue an ITIN if a foreign national is not eligible for an SSN for tax reporting purposes. <a href="https://www.irs.gov/individuals/individual-taxpayer-identification-number">Learn more about getting an ITIN for federal tax reporting</a>.</li><li>You can use <a href="https://www.irs.gov/forms-pubs/about-form-1040-nr">Form 1040NR</a> to file a tax return.</li><li><a href="https://www.irs.gov/individuals/international-taxpayers/foreign-students-scholars-teachers-researchers-and-exchange-visitors">Review the specific filing requirements if you are a foreign exchange student or visiting scholar</a>.</li><li><a href="https://www.irs.gov/individuals/international-taxpayers/au-pairs">If you are on a J-1 visa working as an au pair, you may need to file estimated taxes using Form 1040ES-NR</a>.</li><li>If you can’t file your return by the due date, <a href="https://www.irs.gov/forms-pubs/about-form-4868">use Form 4868</a>.</li></ul><h3>Additional Tax Help for People Who Are Not U.S. Citizens</h3><ul><li><a href="https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z">Review the tax treaty</a> information between the U.S. and your country. In some cases, your taxable amount may be lower.</li><li><a href="https://www.irs.gov/individuals/international-taxpayers/foreign-students-scholars-teachers-researchers-and-exchange-visitors">If you are a foreign student, use this reference guide to learn more about the special rules that apply to your U.S. income</a>. This includes your liability for Social Security and Medicare taxes.</li></ul><p>Learn more from the <a href="https://www.irs.gov/forms-pubs/about-publication-519">IRS's tax guide for individuals who aren't citizens</a>.</p>