Tax Season 2027 for F-1, OPT and H-1B Filers: Every Date From W-2s to the June 15 1040-NR Deadline

One dated calendar for your 2027 filing season, from the W-2 due February 1 to the June 15 Form 1040-NR date, plus what the IRS still has not published.

By F1Jobs Team · 2026-11-01 · 9 min read

A university mailroom in late January, rows of wooden pigeonhole mailboxes holding a few envelopes, cold morning light from a high window, symmetrical view

Part of our guide to US taxes on F-1, OPT and H-1B.

The international student tax deadline in 2027 is Thursday, April 15, 2027 for Form 1040-NR if you had wages with US income tax withheld in 2026 (an on-campus job, CPT, OPT or STEM OPT), and Tuesday, June 15, 2027 if you had no such wages. Form 8843 follows the same date. Employers must furnish your W-2 by February 1, 2027, and payers any Form 1042-S by March 15, 2027. H-1B workers who are resident aliens for tax purposes file Form 1040 by April 15, and the FBAR is due April 15 with an automatic extension to October 15.

Status line, as of November 1, 2026: the 1040-NR dates are our arithmetic: the IRS has not posted the 2026 Form 1040-NR instructions, so we applied Publication 519's rule to the 2027 calendar. Tax-year-2027 inflation adjustments are not published (IRS news list through IR-2026-129, October 29), and the work-authorization question on 2026 returns is on a draft form only.

When is the international student tax deadline in 2027?

For tax year 2026, a nonresident alien who received wages subject to US income tax withholding files Form 1040-NR by April 15, 2027. A nonresident with no such wages files by June 15, 2027. Form 8843 goes with the return, or alone by the same date. A resident alien files Form 1040 by April 15, 2027.

IRS Publication 519 states the rule: "If you are an employee and you receive wages subject to U.S. income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends." Everyone else files "by the 15th day of the 6th month." The Form 1040-NR instructions add: "If the due date for filing falls on a Saturday, Sunday, or legal holiday, file by the next business day." April 15, 2027 is a Thursday and June 15, 2027 a Tuesday, so neither date moves.

If you received a W-2 for 2026, plan on April 15. June 15 mainly fits people whose only US income was a taxable scholarship on Form 1042-S, or who file only Form 8843. Edge cases, such as wages fully exempt under a treaty, belong with a tax professional who handles nonresident returns.

When do international students file taxes? The 2027 calendar

Tax season 2027 key dates for F-1, OPT and H-1B filers (as of 2026-11). "Our arithmetic" means we applied the IRS rule to the 2027 calendar.

Date (2027)	Day	What is due	Who it affects	Basis
Jan 1	Fri	Social Security wage base rises to $192,300 (scheduled)	H-1B and other FICA payers	SSA notice
Jan 15	Fri	Last 2026 estimated tax installment	Estimated-tax payers only	2026 Form 1040-ES (NR)
Feb 1	Mon	2026 Forms W-2 to employees	Anyone paid wages in 2026	2026 W-2 instructions
Feb 1	Mon	Most 1099s (1099-NEC, 1099-INT, 1099-DIV)	Contract, interest, dividend income	Our arithmetic
Feb 16	Tue	Brokerage Forms 1099-B and 1099-DA	Anyone who sold investments	Our arithmetic
Mar 15	Mon	Form 1042-S to recipients	Scholarship, fellowship, treaty-exempt income	2026 1042-S instructions
Apr 15	Thu	1040-NR with withheld wages; 1040; 8843 attached; Form 4868; FBAR	OPT, CPT and campus workers; resident H-1B workers	Our arithmetic (FBAR date: IRS)
Jun 15	Tue	1040-NR without withheld wages; 8843 filed alone; Form 4868	Students with no wages; F-2 and J-2 dependents	Our arithmetic
Oct 15	Fri	Extended deadline for April filers; FBAR extension ends	Extension filers; FBAR filers	Our arithmetic (FBAR date: IRS)
Dec 15	Wed	Extended deadline for June filers	Nonresidents without wages	Our arithmetic

The first two rows come from the Social Security Administration's 2027 notice and the 2026 Form 1040-ES (NR). The rest are explained below.

When will I get my W-2 and 1042-S?

Your employer must furnish your 2026 W-2 by February 1, 2027 (January 31 is a Sunday), and a payer must furnish any 2026 Form 1042-S by March 15, 2027. A form mailed by the due date counts as furnished, so allow a few days for the post.

The 2026 General Instructions for Forms W-2 and W-3 say that even with extra time to file with the SSA, employers "must still furnish Forms W-2 to your employees by February 1, 2027." If you left a job and ask for your W-2, the employer must provide it within 30 days of your request or of your final wage payment, whichever is later.

Check boxes 4 and 6 (Social Security and Medicare tax). Nonresident F-1, J-1 and M-1 students are generally exempt from both on work USCIS allows, including on-campus jobs, CPT, OPT and STEM OPT, per the IRS page on foreign student FICA liability. If FICA was withheld anyway, ask the employer first, then use Form 843 with Form 8316. The exemption ends when you become a resident alien or change to H-1B.

The 2026 Form 1042-S instructions require payers to furnish it "by March 15 of the following calendar year," and a payer may request "a one-time 30-day extension," so a late 1042-S is not automatically an error. Students usually get one for a taxable scholarship or treaty-exempt income; our Form 1042-S guide explains the codes.

For 1099s, the IRS General Instructions for Certain Information Returns are still the 2025 edition, which set February 2, 2026 for most Forms 1099 and February 17, 2026 for Forms 1099-B, 1099-DA and 1099-S (by our reading, the usual January 31 and February 15 dates moved past a weekend and a holiday). In 2027, January 31 is a Sunday and February 15 is Washington's Birthday, so by our arithmetic expect February 1 and February 16.

Who files Form 1040-NR, Form 1040 or a dual-status return?

Your 2026 tax residency, not your visa type, decides the form. Most F-1 and J-1 students in their first five calendar years are nonresidents and, with US income, file Form 1040-NR. Most H-1B workers in the US all year meet the substantial presence test and file Form 1040 (see our 1040 vs 1040-NR guide).

Which return and which date, by 2026 situation (as of 2026-11; our reading of IRS Publication 519).

Your 2026 situation	Usual 2026 tax status	What you file	Due
F-1 or J-1 student, first five calendar years, with OPT, CPT or campus wages	Nonresident	1040-NR plus 8843	April 15, 2027
F-1 or J-1 student with only a taxable scholarship	Nonresident	1040-NR plus 8843	June 15, 2027
F-1, J-1, F-2 or J-2 with no US income	Nonresident	8843 alone	June 15, 2027
F-1 first present in 2021 or earlier, 183+ days in the US in 2026	Often resident, unless a Pub 519 exception applies	1040; FBAR if over $10,000 abroad	April 15, 2027
H-1B worker in the US all of 2026	Usually resident	1040; FBAR if over $10,000 abroad	April 15, 2027
STEM OPT to H-1B on October 1, 2026	Often nonresident; elections can change this	1040-NR plus 8843, or dual-status	April 15, 2027

If you arrived from abroad on H-1B partway through 2026 and passed the test, you are likely dual-status. Publication 519 says someone who is a resident on December 31 files Form 1040 with a statement for the nonresident months, and "You can use Form 1040-NR as the statement." Our dual-status return guide walks through it, and the substantial presence test explainer shows how to count days.

Worked example: STEM OPT to H-1B on October 1, 2026

Take a hypothetical engineer who first arrived on F-1 in August 2022 and whose H-1B change of status took effect October 1, 2026. Their F-1 days in 2022 through 2026 are excluded, so only October 1 to December 31 counts: 92 days, short of 183. By default they are a 2026 nonresident filing Form 1040-NR plus Form 8843 by April 15, 2027, with FICA withheld only from October 1 (our arithmetic).

Publication 519 also describes a "first-year choice": someone who meets the test in the following year can elect resident treatment for part of the earlier year, but "cannot file Form 1040 or 1040-SR or the statement until you meet the substantial presence test" for that following year, and Pub 519 points to Form 4868 for the extra time. With 2026's 92 days counted at one-third, this engineer would need 153 days in 2027, reached around June 2 if they stay in the US from January 1 (our arithmetic). That is after April 15, so a return using the election would need Form 4868. Whether it helps depends on income, deductions and a spouse; run it with a tax professional.

Is Form 8843 due if I had no income?

Yes. The Form 8843 deadline applies even with zero US income if you exclude days as an exempt individual, which covers F-1 and J-1 students. F-2 and J-2 family members each file their own.

The 2025 Form 8843 instructions say: "If you don't have to file a 2025 tax return, mail Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 by the due date (including extensions) for filing Form 1040-NR." For someone with no wages, that is June 15, 2027 for the 2026 form (our arithmetic). If you file a 1040-NR, attach it instead. The IRS substantial presence test page warns: "If you do not timely file Form 8843, you cannot exclude the days you were present in the U.S. as an exempt individual," barring a narrow reasonable-steps exception, and counting those days could make you a resident. Our Form 8843 guide covers each line.

How do I get a tax extension for Form 1040-NR?

File Form 4868 by your original due date: April 15, 2027 if you had withheld wages, or June 15, 2027 if you did not. It gives six more months to file, not to pay.

Form 4868 covers Forms 1040, 1040-SR and 1040-NR, can be filed on paper or electronically, and says: "You don't have to explain why you're asking for the extension." A 1040-NR filer without wages subject to withholding checks the box on line 9 (2025 form). Publication 519 confirms the June case: "If your regular due date is June 15, 2026, this will extend the due date to December 15, 2026." For tax year 2026, that means October 15, 2027 for April filers and December 15, 2027 for June filers (our arithmetic).

The form warns that "Form 4868 doesn't extend the time to pay taxes." Interest runs on tax unpaid after the original due date, and the form describes separate late-payment and late-filing penalties, the late-filing one usually far larger per month.

When does FBAR have to be filed?

The FBAR (FinCEN Form 114) for 2026 is due April 15, 2027, with an automatic extension to October 15, 2027. It applies to US persons, including resident aliens, whose foreign accounts totaled more than $10,000 at any time in 2026.

The IRS FBAR page says you file through FinCEN's BSA E-Filing System and "You don't file the FBAR with your federal tax return." A nonresident F-1 student is generally outside it. A resident H-1B worker, or a student past the five exempt years who meets the substantial presence test, is inside it, and a savings account plus a fixed deposit back home can pass $10,000 combined. Our FBAR and FATCA guide for visa holders covers what to report and the separate Form 8938.

What the IRS has not published yet (as of November 1, 2026)

Not published, so not in this calendar as fact

2026 Form 1040-NR and 1099 instructions. Both IRS pages still show the 2025 edition, so our dates stay labelled as arithmetic.

The 2027 filing-season start date. No IRS release through IR-2026-129 (October 29) names one.

Tax-year-2027 inflation adjustments and 2027 401(k) and IRA limits. Not published; last year they came out October 9 and November 13. They govern 2027 withholding, not the 2026 return.

Final 2026 Forms 1040 and 1040-NR. The draft 1040-NR posted 2026-09-17 asks: "At the time you file your return, are you a U.S. citizen, U.S. national, or an alien lawfully authorized to work in the U.S.?" Draft only, no instructions; see our work-authorization question explainer.

Refundable credits rule (REG-119882-25). Proposed: the refunded part of credits such as the child tax credit would be barred to people who are not "qualified aliens" (H-1B, H-4 and F-1 holders are not), for tax years ending on or after a final rule. Comments closed 2026-10-05; no final rule.

Common misconception, then correction. "Indian students get a $5,000 treaty exemption on wages." They do not; that up-to-$5,000 personal-services exemption is China's Article 20. India's Article 21 covers payments from abroad for study and, per IRS Publication 901, lets eligible students claim the standard deduction on Form 1040-NR (line 12), which is $16,100 for 2026 (Rev. Proc. 2025-32). Form 8833 is not required for student treaty claims (Publication 519). Our India treaty guide has the details.

State returns run on their own clock

Each state with an income tax sets its own due date and extension rules, and a state may not follow the federal June 15 date for 1040-NR filers, so check your state revenue department. Treaties may not carry over either: California's FTB Publication 1031 says that unless a treaty "specifically excludes the income from taxation by California, the income is taxable." If you moved for an OPT or H-1B job, see our guide to state tax returns when you move states.

Your 2027 tax-season checklist, in order

Count your 2026 days under the substantial presence test (IRS Publication 519) and note whether 2026 was one of your five exempt student years.
Collect every Form W-2 (February 1), Form 1099 (February 1 or 16) and Form 1042-S (March 15), saving copies before payroll-portal access ends.
Check W-2 boxes 4 and 6; if FICA was withheld from nonresident student pay, ask the employer, then use Form 843 with Form 8316.
Plan ITIN timing if a spouse or dependent needs one: the IRS ITIN page says the tax return goes in the Form W-7 package, and to allow 7 weeks, or 9 to 11 in tax season (January 15 to April 30) or from abroad.
Choose Form 1040-NR, Form 1040 or a dual-status return by residency, and attach Form 8843 if you exclude days.
File Form 4868 by April 15 or June 15, 2027 if you need more time; it does not extend the time to pay.
Report foreign accounts over $10,000 combined on FinCEN Form 114 if you were a US person for tax purposes.
File your state return on its own schedule, and keep copies of every return and Form 8843.

Common mistakes

Using 2027 numbers on a 2026 return. The return you file in 2027 uses 2026 figures; the 2027 ones are not out and would not apply.
Picking June 15 because you are a student. The June date depends on having no withheld wages. One campus job usually means April 15.
Filing before the 1042-S arrives. Payers have until March 15, plus a possible 30-day extension, and its figures belong on your return.
Skipping Form 8843 because you earned nothing. Zero income does not remove it, and each F-2 or J-2 family member files separately.
Putting the FBAR in the envelope. It goes electronically to FinCEN, and only once you are a US person for tax purposes.

Frequently asked questions

When is the 1040-NR due in 2027?

For tax year 2026, Form 1040-NR is due Thursday, April 15, 2027 if you received wages subject to US income tax withholding, such as OPT, CPT or campus pay, and Tuesday, June 15, 2027 if you did not. Both dates are our arithmetic from the IRS rule, because the 2026 Form 1040-NR instructions were not posted as of November 1, 2026.

When will I get my W-2 and 1042-S?

Employers must furnish 2026 Forms W-2 by February 1, 2027, because January 31 is a Sunday. Form 1042-S, used for items such as taxable scholarships and treaty-exempt income, must be furnished by March 15, 2027, though a payer can ask for one 30-day extension.

Is Form 8843 due if I had no income?

Yes. F-1 and J-1 students who exclude days from the substantial presence test file Form 8843 even with zero US income, and F-2 and J-2 family members file their own. With no return to file, you mail it alone to the IRS in Austin, TX 73301-0215 by the 1040-NR due date, which is June 15, 2027 for someone with no wages (our arithmetic).

How do I get an extension on Form 1040-NR?

File Form 4868 by the original due date, April 15, 2027 if you had wages subject to withholding or June 15, 2027 if you did not (the line 9 box on the 2025 form). It gives six more months to file, to October 15 or December 15, 2027 by our arithmetic, but it does not extend the time to pay.

When does FBAR have to be filed?

Sources

How we checked this: we read the IRS forms, instructions and news list above and the SSA notice on November 1, 2026, rechecked the quotes and the news list on November 2, and computed every 2027 weekday and rollover ourselves; rows marked as our arithmetic will be rechecked when the 2026 Form 1040-NR instructions post.

This is general information, not legal or tax advice. Your own forms, I-20, I-94 and notices govern; take return questions to a tax professional who prepares nonresident returns, F-1, OPT and SEVIS questions to your DSO, and status strategy to a licensed immigration attorney.

Tax season lands in the busiest stretch of the OPT and H-1B job search. If you want help on the job-search side while you handle the paperwork, F1Jobs can tell you how we work with visa holders.