Whether you can get a US tax refund as a tourist depends on your visa status and what kind of income you earned
Most tourists cannot get a US federal income tax refund because they do not file tax returns. However, if you worked in the US, paid taxes on that income, and meet certain conditions, you may be able to file a return and recover overpaid taxes. The key is whether the IRS considers you a resident alien or nonresident alien for tax purposes — a status that depends on how long you stayed and your visa type, not your citizenship.
Nonresident aliens who worked on certain visa types (like H-1B, L-1, or O-1) often have taxes withheld from paychecks but do not file returns unless required. If you left the US and overpaid, you can file Form 1040-NR to recover the difference. The process is slower than for US citizens and requires an Individual Taxpayer Identification Number (ITIN) if you do not have a Social Security number.
Key Takeaways
- Nonresident aliens who worked in the US and had taxes withheld can file Form 1040-NR to recover overpaid taxes, even after leaving the country.
- You will need an Individual Taxpayer Identification Number (ITIN) to file if you do not have a US Social Security number.
- Refunds for nonresident aliens typically take longer than standard returns — often four to six months or more.
- If you worked on an H-1B, L-1, O-1, or similar visa, your employer should have withheld taxes; filing a return may recover that money.
- Tourist visa holders (B-1/B-2) who did not work in the US cannot file for a refund because they had no US income.
Who counts as a nonresident alien for tax purposes
The IRS uses the substantial presence test to decide whether you are a resident or nonresident alien. You are a nonresident alien if you were in the US for fewer than 183 days in the current year, and you did not meet the test in the prior two years either. Most tourists and short-term workers fall into this category.
However, certain visa holders are treated as resident aliens for tax purposes even if they have not been in the US long. This includes people on F-1 student visas (after five calendar years), J-1 exchange visitor visas (after two years), and some other categories. If you held one of these visas, you may have different filing requirements and refund options than a typical nonresident.
Your employer or visa sponsor should have told you which category applies to you. If you are unsure, the IRS Publication 519 (US Tax Guide for Aliens) lists the rules by visa type. You can download it free from irs.gov.
How to file Form 1040-NR and get your refund
If you are a nonresident alien who worked and had taxes withheld, you file using Form 1040-NR (U.S. Nonresident Alien Income Tax Return) instead of the standard 1040. You can file by mail or electronically if you have an ITIN. The form asks for your income, deductions, and tax withheld, then calculates whether you overpaid.
You must file the return in the year after the year you earned the income. For example, if you worked in 2023, you file in 2024. The deadline is typically April 15 of that year, though the IRS may grant extensions if you request one. Mail the form to the IRS address listed in the instructions, which varies by state.
Include a copy of your W-2 form (if you received one from your employer) or other proof of income and tax withheld. If you do not have a W-2, include pay stubs or a letter from your employer showing gross income and taxes paid. The IRS will use this to verify your claim.
Getting an ITIN if you do not have a Social Security number
To file Form 1040-NR, you need either a Social Security number or an Individual Taxpayer Identification Number (ITIN). An ITIN is a nine-digit number the IRS issues to nonresidents and others who need to file taxes but are not may be able to access for a Social Security number.
You request an ITIN by filing Form W-7 (Application for IRS Individual Taxpayer Identification Number) with the IRS. You must include proof of identity and proof of foreign status — typically a copy of your passport and visa. You can mail the form and documents to the IRS address in the W-7 instructions, or apply in person at a US embassy or consulate in your home country.
Processing takes four to six weeks by mail. Once you have an ITIN, use it on your Form 1040-NR. The ITIN is valid for tax purposes only and does not give you work authorization or residency status.
Timeline and where to send your return
Nonresident alien returns typically take longer to process than standard returns. The IRS usually processes them within four to six months, though complex returns or those requiring verification can take longer. If you are owed a refund, it will be mailed to the address you provide on the form — or, if you have a US bank account, deposited directly if you request it on the return.
Mail your Form 1040-NR and supporting documents to the IRS address listed in the form instructions. The address depends on which state you worked in. Include a cover letter with your name, ITIN (or Social Security number), and a brief explanation that you are a nonresident alien filing for a refund of overpaid taxes.
Keep a copy of everything you send and consider using certified mail so you have proof of delivery. The IRS does not always send acknowledgment letters for nonresident returns, so tracking your submission helps if you need to follow up.
Refunds sent outside the United States
If you have returned to your home country, the IRS can still mail your refund to an international address. Provide the address on your Form 1040-NR, and the check will be sent there. International mail can take several weeks, so be patient.
Alternatively, if you have a US bank account (opened while you were working here), you can request direct deposit on the return. This is faster and more reliable than international mail. Some banks allow nonresidents to keep accounts open after they leave the US, though policies vary.
If your refund check is lost or delayed, you can contact the IRS using Form 3911 (Application for Taxpayer Assistance Order) or call the IRS international phone line. However, response times are slow, and you may need to wait several months before the IRS investigates.
What if you worked on a tourist visa or did not have taxes withheld
If you entered the US on a tourist visa (B-1/B-2) and worked illegally, you cannot file for a refund. The IRS does not process returns for undocumented work, and filing would create a record that could affect future visa applications or immigration status. Do not file in this situation.
If you worked legally but your employer did not withhold taxes, you still may owe taxes to the IRS. In this case, filing Form 1040-NR would show a tax debt rather than a refund. You would need to pay what you owe, though the IRS may offer a payment plan if the amount is large.
If you earned very little income (below the filing threshold for nonresidents), you may not be required to file at all. The threshold varies by visa type and income source. Check IRS Publication 519 or contact a tax professional to confirm whether you must file.
Frequently Asked Questions
Can I file a US tax return after I have already left the country?
Yes. You can file Form 1040-NR by mail from outside the US at any time up to the filing deadline (usually April 15 of the year after you earned income). The IRS will mail your refund to an international address or deposit it to a US bank account if you provide one.
How long does it take to get a refund as a nonresident alien?
Nonresident returns typically take four to six months to process, longer than standard US returns. International mail adds additional time if your refund is mailed abroad. Direct deposit to a US bank account is faster.
What if my employer did not give me a W-2 form?
Contact your employer and request a W-2 or a written statement of income and taxes withheld. If they refuse, include pay stubs or bank statements showing deposits from them on your Form 1040-NR. The IRS will use this to verify your claim, though processing may take longer.
Do I need a lawyer or tax professional to file Form 1040-NR?
Not always. If your situation is straightforward — you worked one job, received a W-2, and had taxes withheld — you can file on your own. If you had multiple jobs, self-employment income, or visa complications, a tax professional familiar with nonresident returns can help avoid mistakes.
Will filing a tax return affect my ability to return to the US on a visa?
Filing a legitimate tax return should not affect future visa applications. However, if you worked illegally or owe taxes you cannot pay, that could create problems. If you are unsure about your visa status or work authorization, consult an immigration attorney before filing.