Failed to File Taxes?
Penalties & Interest
If you owe taxes and don't file, the IRS can assess penalty and interest and seize
U.S. bank assets for repayment. Fines and penalties can often amount to more than
the original tax debt.
There can also be immigration consequences for failing to file taxes. Applicants for
permanent residency "green cards" are frequently asked to show proof of tax filing
previous years in the U.S.
Missed the Deadline?
A U.S. citizen or resident can file
to request an automatic extension of time to file a U.S. individual income tax return.
Request an Extension with Payment
If you owe any taxes, you must still mail your tax payment by the deadline or you
will be assessed a penalty and interest as of the deadline. Therefore, along with
your check made payable to the United States Treasury, sign and date
and mail it to:
Internal Revenue Service
P.O. Box 931300,
Louisville, KY 40293-1300
For additional payment & mailing questions, see Page 3 & 4 of
Request an Extension without Payment
If you don't owe any taxes, sign and date
and mail it to:
Dept. of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0045
For additional mailing questions, see Page 4 of
Always keep copies of your tax return, W-2, 1042-S, 1099 bank interest statements
and any other pertinent forms as proof that you have filed. The IRS can audit individual
returns for up to 3 years following the filing deadline and your tax records are essential
in proving your case.
Taxpayer Identification Numbers (TIN)
A Taxpayer Identification Number (TIN) is an identification number used by the Internal
Revenue Service (IRS) in the administration of tax laws. It is issued either by the
Social Security Administration (SSA) or by the IRS. A
Social Security number (SSN)
is issued by the SSA whereas all other
are issued by the IRS.
Taxpayer Identification Numbers (TIN’s) for Foreign Students and Scholars
Generally, aliens may apply for either a
Social Security Number
(SSN) or an
Individual Taxpayer Identification Number
(ITIN) for use on tax related documents.
Generally, aliens who enter the United States in an immigration status which allows
them to be employed in the United States under specific circumstances under U.S. immigration
law are eligible to apply for a
Social Security Number (SSN )
from the Social Security Administration.
Most foreign students and scholars in F-1, J-1, M-1, Q-1, and Q-2 nonimmigrant status
are eligible to be employed in the United States, and are therefore eligible to apply
if they are actually employed in the United States.
Aliens who are not eligible to apply for a U.S. Social Security Number, or who do
not meet the Social Security Administration's evidence requirements for an SSN, may
apply for an
Individual Taxpayer Identification Numbers (ITIN)
from the Internal Revenue Service if they have a valid tax reason for needing an
ITIN, as explained in the
Form W-7 Instructions.
Apply for an ITIN
(in English) or
(in Spanish) to apply for an
Please refer to IRS
(PDF) for a more detailed explanation of ITINs.