When are ITIN tax filings due?

Form 1040 is due April 15. Form 1040-NR with US wage income is also April 15; without US wage income, the due date is June 15. Extensions to October 15 are available by filing Form 4868. ITIN applicants filing with the return get the extension automatically as the W-7 packet moves through the IRS.

Can ITIN tax returns be e-filed?

Yes for Form 1040 with an active ITIN. Form 1040-NR e-filing is more limited; most non-resident returns are still paper-filed. ITIN holders filing for the first time generally cannot e-file because the W-7 packet must accompany the paper return to the IRS Austin Service Center.

What schedules and attachments apply to ITIN returns?

Common attachments: Schedule A (itemized deductions), Schedule B (interest and dividends), Schedule C (self-employment), Schedule E (rental income), Schedule NEC and Schedule OI on 1040-NR (US-source income and other information), Form 8843 (statement for exempt individuals), Form 8233 (treaty-claim wages), and any 1099 or 1042-S forms received.

What if the ITIN expired before filing?

An expired ITIN must be renewed via Form W-7 with reason code "c" (renewal). The renewal can be filed with the current-year tax return. The IRS will process the renewal and the return together. Filing under an expired ITIN delays the refund until renewal completes.

Updated June 25, 2026

ITIN Tax Filing: How Non-Residents File US Taxes (2026)

Which Form Do You File: 1040 or 1040-NR?

The substantial-presence test (SPT) determines US tax residency. Pass the SPT and you file Form 1040 like any other US resident. Fail the SPT and you file Form 1040-NR. Treaty residency tie-breakers (in countries with US tax treaties) can override the SPT outcome.

For the broader return walk-through, see ITIN tax return.

What Are the ITIN Filing Deadlines?

Filer Type	Form	Due Date
US tax resident	1040	April 15
Non-resident alien with US wages	1040-NR	April 15
Non-resident alien without US wages	1040-NR	June 15
Extension	4868	October 15

What Do First-Year ITIN Filers Attach to the Return?

Form W-7 (one per applicant) with original signature
Identity documents (CAA-certified copies; originals stay with applicant)
Form 1040 or 1040-NR for the current year
Wage and income forms (W-2, 1099, 1042-S, K-1)
Form 8843 (J-1, F-1, exempt individuals)
Form 8233 (treaty wages claim)
Schedules A, B, C, D, E as applicable

How Do Established ITIN Holders File Going Forward?

After the first year, ITIN holders with an active number can e-file Form 1040 through the IRS Free File program or any commercial tax software. Form 1040-NR is still mostly paper-only. Established holders also use the ITIN to claim treaty rates via Form W-8BEN and to reduce withholding via Form 8233.

For withholding reduction specifically, see ITIN withholding tax.

Where Does the ITIN Go on the Tax Return?

The ITIN goes in the SSN box at the top of Form 1040 or 1040-NR. Dependents' ITINs go in the dependent information section. Spouses claimed on a joint return enter their ITIN in the spouse-SSN box. See ITIN on the tax return for the field-by-field walkthrough.

Frequently Asked Questions About ITIN Tax Filing

US-tax-resident ITIN holders file Form 1040. Non-resident-alien ITIN holders file Form 1040-NR. The substantial-presence test determines US residency: 183 days in the current year, or 31 in the current year plus a weighted three-year count. Some treaty-residency claims override the test.

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