How to File Taxes as an Immigrant in the U.S.
Introduction
Filing taxes in the United States for the first time can feel overwhelming. The forms are unfamiliar. The terminology is new. And if we are not sure whether we even need to file — or where to begin if we do — the entire process can feel difficult to approach.
The good news is that tax filing in the United States follows a structured, repeatable process. Once we understand the basic steps, the confusion gives way to clarity. Each year, the process becomes more familiar — and more manageable.
This guide walks through the tax filing process step by step, explaining what we need, what we do, and where to find help when we need it.
Step One: Determine Whether You Need to File
Before gathering documents or choosing a filing method, the first question to answer is whether we are required to file a tax return at all.
Not everyone must file. The requirement depends on several factors, including how much income we earned during the year, where that income came from, and how the IRS classifies our residency status.
Generally, if we earned income in the United States during the tax year — through employment, self-employment, investments, or other sources — we may be required to file. The IRS sets minimum income thresholds each year. If our income falls below the threshold for our filing status, we may not be required to file, though filing may still be beneficial if taxes were withheld from our paychecks and we are eligible for a refund.
Residency classification also matters. As we explain in our guide Do Immigrants Have to Pay Taxes in the United States?, the IRS distinguishes between resident aliens and nonresident aliens — and each group has different filing requirements and uses different tax forms.
Resident aliens generally file using Form 1040, the standard individual income tax return, and are taxed on worldwide income similarly to U.S. citizens.
Nonresident aliens generally file using Form 1040-NR, the nonresident alien income tax return, and are typically taxed only on income connected to the United States.
Some individuals — particularly those who arrived in or departed from the United States partway through the tax year — may have dual-status returns, which require specific handling.
If we are unsure whether we need to file, the IRS website at irs.gov provides guidance, and a qualified tax professional can assess our specific situation. When in doubt, filing is generally the safer choice — as we explain in our guide on immigrant tax obligations.
Step Two: Identify Your Tax Identification Number
Every tax return filed with the IRS must include a tax identification number. This number tells the IRS who the return belongs to and allows our filing to be matched to our tax records.
For immigrants filing taxes in the United States, this number is either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN).
An SSN is issued by the Social Security Administration and is available to U.S. citizens, permanent residents, and certain authorized workers. If we have been issued an SSN, we use it on our tax return.
An ITIN is issued by the IRS specifically for individuals who have a U.S. tax obligation but are not eligible for an SSN. If we do not have an SSN and need to file taxes, an ITIN allows us to do so. We explain the full distinction between these two numbers in our guide ITIN vs SSN for Filing Taxes Explained.
If we do not yet have either number and need to file taxes, applying for an ITIN should be our first step. The application is made using IRS Form W-7, submitted with required identity documents. Applications can be processed through IRS-authorized Acceptance Agents or certified tax professionals who are authorized to verify identity documentation. Approval typically takes several weeks, so applying early — before the filing deadline approaches — is advisable.
It is worth noting that an ITIN does not authorize work in the United States and does not affect immigration status. Its sole function is tax identification. We cover this in detail in our guide on the difference between ITINs and SSNs.
Step Three: Gather Income Documents
Once we know we need to file and have our tax identification number in place, the next step is collecting the documents that show what we earned during the tax year.
The U.S. tax year runs from January 1 through December 31. In the early weeks of the following year — typically by the end of January — employers and financial institutions are required to send income documentation to individuals who received payments during the year.
The most common income documents include:
Form W-2. This is the wage and tax statement issued by employers to employees. It shows total wages earned during the year and the total amount of federal, state, and local taxes withheld from paychecks. Anyone who was employed by a company during the tax year should receive a W-2.
Form 1099-NEC. This form is used to report non-employee compensation — income paid to independent contractors, freelancers, and self-employed individuals. If we earned money through contract work or self-employment, we may receive a 1099-NEC from each client or payer who paid us $600 or more during the year.
Form 1099-MISC. Used to report various types of miscellaneous income, including certain rental payments, prizes, or other earnings not covered by the W-2 or 1099-NEC.
Form 1099-DIV and Form 1099-INT. These forms report dividends received from investments and interest earned from bank accounts, respectively. If we hold a brokerage account or savings account that earned income during the year, we may receive these forms.
Form 1099-B. Used by brokerage firms to report proceeds from the sale of investments, including stocks and ETFs. If we sold investments during the year, this form helps us calculate capital gains or losses.
Beyond income documents, it is also useful to gather records of any deductible expenses we may be eligible to claim — though for most beginning filers, the standard deduction (a fixed amount that reduces taxable income, which does not require itemizing individual expenses) is the simpler and more common approach.
Keeping all income documents organized — ideally in a dedicated folder — makes the filing process significantly smoother.
Step Four: Choose a Filing Method
With documents in hand, the next decision is how to prepare and submit the tax return. Several options are available, and the right one depends on our comfort level, the complexity of our tax situation, and our budget.
Tax preparation software. Online and downloadable tax software guides users through the filing process step by step, asking questions about income, deductions, and filing status, then generating the completed tax return automatically. Many platforms offer free filing options for individuals with straightforward tax situations. Some platforms also support Form 1040-NR for nonresident alien filers, though availability varies.
IRS Free File. The IRS partners with several tax software providers to offer free federal tax filing for individuals below a certain income threshold. This service is available at irs.gov/freefile. It is a legitimate, IRS-administered program — not a third-party marketing offer.
Volunteer Income Tax Assistance (VITA). VITA is a free, IRS-sponsored program that provides in-person tax preparation assistance from trained and certified volunteers. It is specifically designed to serve individuals with modest incomes, people with disabilities, and those with limited English proficiency. VITA sites are located in communities across the United States, and appointments can be found through the IRS website. For immigrants filing for the first time, VITA is one of the most accessible and trustworthy resources available.
Qualified tax professionals. For more complex situations — self-employment income, international income, dual-status returns, ITIN applications, or any situation involving multiple income sources or potential treaty benefits — working with a qualified accountant, enrolled agent, or tax professional with experience in immigrant tax situations is a worthwhile investment. The cost of professional preparation is generally modest and can prevent costly errors.
MARVODYN does not recommend specific companies or individual tax preparers. When choosing a professional, verifying their credentials — and ensuring they have experience with immigrant tax situations — is important.
Step Five: Complete and Submit the Tax Return
With documents gathered and a filing method chosen, the tax return itself is prepared.
A tax return is a document submitted to the IRS that reports our income for the year, calculates the total tax owed based on that income, and reconciles what we already paid — through withholding from paychecks or estimated tax payments — against what we actually owe.
The return asks for:
Our personal information and tax identification number. Our income from all sources, as reported on the documents we gathered. Any deductions we are claiming — most beginning filers use the standard deduction rather than itemizing. Our final tax calculation — the total amount owed or the amount to be refunded.
Once the return is complete, it is submitted to the IRS. The most common and efficient method is electronic filing — submitting the return digitally through tax software or a professional’s filing system. Electronic returns are processed faster than paper returns and reduce the risk of errors or lost documents.
Paper returns — printed and mailed to the IRS — are also accepted, though processing times are longer. If filing a paper return, using certified mail and keeping a copy of everything submitted is advisable.
Tax Refunds and Additional Payments
After filing, the IRS processes the return and determines the final outcome.
If more taxes were withheld from our paychecks during the year than we actually owed — which is common for employees — the IRS issues a refund for the difference. Refunds are delivered by check mailed to the address on the return, or by direct deposit to a bank account if we provide our banking information on the return. Direct deposit is typically faster.
If we owed more taxes than were withheld or paid during the year — which can happen with self-employment income or multiple income sources — we will owe the difference to the IRS and must submit payment when filing.
It is important to understand that a refund is not a bonus or a gift from the government. It is our own money — taxes that were collected from us during the year in excess of what we actually owed, now being returned. Some people prefer to adjust their withholding so that less is taken from each paycheck throughout the year, rather than receiving a large refund after filing.
The Annual Filing Deadline
Tax returns for a given tax year are generally due in mid-April of the following year. For example, taxes for income earned in 2025 are typically due in April 2026.
If we need more time to prepare our return, the IRS allows an automatic extension — giving us an additional six months to file the return. However, an extension to file is not an extension to pay. If we owe taxes, the payment is still due by the original April deadline even if we file the return later. Failing to pay on time can result in interest and penalties.
If we cannot pay the full amount owed, contacting the IRS proactively — and exploring options such as payment plans — is always better than ignoring the obligation.
Exact deadlines can shift slightly depending on weekends, federal holidays, and government announcements. We should confirm the current deadline each year through the IRS website rather than assuming it remains the same.
Getting Help
We do not have to navigate the tax filing process alone.
VITA sites, IRS Free File, qualified tax professionals, and community organizations that serve immigrant populations all provide accessible, trustworthy assistance. For anyone filing for the first time — or dealing with a complex situation involving an ITIN, international income, or multiple visa statuses — seeking help is not a sign of difficulty. It is a practical and sensible decision.
The most important thing is to file accurately and on time. A return that is completed with the help of a professional is better than a return that is avoided out of uncertainty.
Conclusion
Filing taxes as an immigrant in the United States is a process that follows clear, repeatable steps. Determine whether we need to file. Confirm our tax identification number. Gather our income documents. Choose a filing method. Complete and submit the return.
Each year we complete this process, it becomes more familiar. The documents are the same. The steps are the same. And the result — accurate, on-time tax compliance — builds a financial record that serves us across many areas of life in the United States.
We understand the process now. The next step is simply to begin.
MARVODYN provides financial education for informational purposes only. This content is not legal advice or tax advice. Tax filing requirements, deadlines, and regulations may change depending on government announcements and individual circumstances. Please consult a qualified tax professional or visit irs.gov for guidance specific to your situation. See our full disclaimer at marvodyn.com.
