How do newcomers file US federal taxes in 2026?

Resident aliens for tax purposes generally file Form 1040, the same main individual return used by citizens. Nonresident aliens for tax purposes generally file Form 1040-NR. Some people are dual-status in the year they arrive or leave, which can mean a more complex return. IRS International Taxpayers pages explain the tests and the forms. If you are unsure, use IRS guidance or a licensed tax pro who handles foreign nationals. Do not copy a friend's form type without checking your own days and visa facts.

You need a taxpayer identification number on the return. Workers who are eligible usually get an SSN from the Social Security Administration (SSA). People who need to file but cannot get an SSN often apply for an ITIN. File with the number that matches your situation. See Get ssn and Get itin for the setup steps.

Wage employees receive Form W-2 from each employer. Independent contractors and some other payers issue Form 1099 variants. Keep every form. Your return reconciles that income with withholding already sent to the IRS.

For most calendar-year individual filers, the federal filing deadline falls in mid-April of the following year (the exact weekday shifts when the date lands on a weekend or holiday). Extensions to file are available through IRS processes, but an extension to file is not automatically an extension to pay tax due.

Many states and some cities also tax income. Living in New York City, working in California, or moving mid-year between Texas and Illinois can change which state returns you owe. State rules are separate from the federal Form 1040 or 1040-NR. Check the revenue department for each state where you lived or earned wages.

If your income is within Free File limits, IRS Free File partner software can prepare and e-file a federal return at no cost. Eligibility depends on income and other IRS criteria published for each filing season. Higher-income filers still use paid software, a preparer, or IRS fillable forms.

Collect passport entry dates, visa documents, W-2 and 1099 forms, 401(k) contribution statements, and records of any estimated tax payments. Open a US bank account for refunds by direct deposit when the IRS allows it. Some IRS online account tools use identity proofing through ID.me rather than Login.gov, so plan for whichever credential the agency requires when you create an account.

Treaty benefits between the United States and your home country can change withholding or taxable income for some nonresidents. Claim them only when a treaty article and IRS form instructions actually apply. Wrong treaty claims create audit risk.