Filing Your Final US Tax Return After You Leave: Form 1040-NR and State Returns

You still have to file for your departure year

Leaving the US partway through a calendar year does not remove your duty to file a US tax return for that year. If you earned US-source income before you left, whether from a job, an assistantship, a taxable scholarship, or self-employment income from CPT or OPT, file a Form 1040-NR for that year, and file Form 8843 even if you had no income at all.

What counts as US-source income after you leave

The IRS taxes US-source income based on when you earned or received it, not where you happen to be living when the payment arrives. Common examples for departing students include:

• Your final paycheck from a US employer, even if it arrives after your flight home.

• A delayed stipend, bonus, or fellowship payment tied to work or study you did in the US.

• Rental income from any US property you keep after you leave.

Report this income for the tax year in which you earned or received it, using your last known US address or your new foreign address on the return.

Filing deadline

If you had wages subject to US income tax withholding, file Form 1040-NR by April 15 the year after the tax year ends. The IRS confirms April 15, 2026 as the deadline for the 2025 tax year. If you had no wages subject to withholding, check the current Form 1040-NR instructions on irs.gov, since your deadline falls later in the year.

Filing from outside the US

You do not need to be physically in the US to file. Tax preparation tools built specifically for nonresident filers let you complete and submit Form 1040-NR from any country, and you can also mail a paper return to the IRS from abroad. Keep a US or international phone number and an email address active so your school or past employer can reach you about missing tax documents like a late W-2 or 1042-S.

State tax returns

If you worked in a state that collects income tax, you likely owe a state return too, filed as a part-year resident or nonresident depending on that state's rules. Each state sets its own forms, deadlines, and definitions of taxable income, so check your specific state's department of revenue website directly rather than assuming it matches the federal date.

Some states have no income tax at all, so you may only owe the federal return depending on where you worked. If you worked in more than one state during the year, for example through a summer internship in a different state from your university, you can owe a part-year or nonresident return in each state where you earned wages.

Returning to the US later

If you plan to come back to the US on a new visa, a completed and accurate final return closes out your prior tax obligations cleanly. An open question about a missing return from a previous stay is easier to fix immediately after you leave than years later from another country.

Why this matters beyond the tax year itself

Your US tax filing history can come up again if you apply for another US visa, a green card, or a change of status later. Missing returns or unpaid tax can raise questions during those reviews. Keep copies of every return you file, your W-2s and 1042-S forms, and any IRS transcripts you request, in a file you can access from your home country.

Common reasons students file a final return

• You graduate and your OPT ends, and you return home partway through the calendar year.

• Your program ends and you do not extend or change your visa status.

• You transfer to a university outside the US after working or interning in the US earlier in the year.

File even if you expect a refund

Employers often withhold federal income tax at a flat rate that assumes a full year of work, so many students who leave partway through the year had more tax withheld than they actually owe.

Filing your final return is how you claim that refund. Skipping the filing because you already left the country means leaving that money with the IRS.

If you owe tax you cannot pay right away

File your return by the deadline even if you cannot pay the full amount you owe immediately. Filing late and paying late both carry separate penalties, so a return filed on time with a partial payment costs you less than a return filed late. Check the current IRS payment options on irs.gov, including whether a payment plan is available to a filer living outside the US.

Before you leave

• Update your mailing address with your university and any past employers so a late W-2 or 1042-S reaches you.

• Request access to IRS transcripts online while you still have easy US phone or bank verification available.

• File Form 8843 for every year you held F or J status, including a year you leave partway through.