Types of Tax Forms Filed with the IRS

MIT

The following forms may be filed with the Internal Revenue Service.

 

  • Form W-7: Application for IRS Individual Taxpayer Identification Number

Used to obtain an Individual Taxpayer Identification Number (ITIN) for foreign nationals who are not eligible for work authorization and therefore are not eligible to apply for a Social Security number

 

  • Form 1040-NR: U.S. Nonresident Alien Income Tax Return

U.S. individual income tax return used by nonresidents for tax purposes

Form 1040-NR-EZ is a simplified version of the Form 1040-NR and may be appropriate for some nonresident aliens with no dependents. Both forms must be accompanied by Form 8843 if claiming an exemption from the substantial presence test.

 

  • Form 1040: U.S. Individual Income Tax Return

U.S. individual income tax return used by U.S. citizens and residents for tax purposes

This form may be applicable to nonresident aliens who become residents for tax purposes.

 

  • Form 1040-ES (NR): U.S. Estimated Tax for Nonresident Alien Individuals

Used to make estimated tax payments throughout the year in advance of filing tax returns, often to address under-withholding

 

  • Form 8843: Statement for Exempt Individuals and Individuals with a Medical Condition

Used by foreign national students and scholars to claim an exemption from the substantial presence test

 

  • Form 4868: Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

Used to request an extension for filing your tax return

This form will not extend the deadline to pay any tax due. If you owe taxes, you must include a payment to the IRS when you submit the extension request by April 15.

The content in this website is provided for informational purposes only. MIT does not offer legal, accounting, or tax advice and services. This information should not be used as a substitute for consultation with a professional accounting, tax, or legal advisor. MIT recommends that students consult a tax advisor for individual tax advice.