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IRSOther IRS Forms (1000–1999)

Official form guide

Form 15426: 15426

IRS Form 15426 is the Application for Refund of Overpayment of Tax for nonresident alien individuals. Use it when a non‑U.S. person believes they have paid too much tax on U.S. source income.

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Form Overview

IRS Form 15426 - 15426

IRS Form 15426 is the Application for Refund of Overpayment of Tax for nonresident alien individuals. Use it when a non‑U.S. person believes they have paid too much tax on U.S. source income.

The form records your personal identification, the tax year, the type of income, the amount of tax withheld, and the treaty or exemption claim supporting the refund.

Risk Radar

Scan points
  • 1A single missing signature can cause the entire refund request to be rejected.
  • 2Missing or incorrect treaty article citation
  • 3Wrong tax year entered
  • 4Unsigned form or missing signature line
  • 5Failure to attach the original withholding statement

Plain English

If you’re a non‑U.S. person and the IRS has taken more tax than required from your U.S. earnings, you fill out this form to ask for a refund. It collects the details of the tax you paid, the income type, and the treaty or exemption you think applies.

Submission Date

  • Filing date: 2025-04-14 22:10:22
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

identificationexemptionpersonincome

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What this form is for

  • Use this form when you are a nonresident alien seeking a refund of excess withholding.
  • Do not use it for U.S. citizens or resident aliens.
  • If you need to amend a previously filed Form 843, check Form 843 instructions instead.

Form selector

Use this form or another form?

Refund of overpaid tax on a resident alien

Used for residents, not nonresident aliens

✓ Verify residency status first

Form 843

Claiming treaty benefits on a new visa

Provides exemption before withholding

✓ Submit W‑8BEN to payer, not IRS

Form W-8BEN

Amending a previously accepted refund

For U.S. returns, not nonresident refunds

✓ Ensure the original return was filed as a resident

Form 1040X

Deadline or filing window

There is no fixed deadline, but the IRS only processes refunds for overpayments made within three years of the original filing deadline. Submitting after that window will likely be denied.

  • —Tax withheld amount | sum of withholding entries | Refund amount | Verify against treaty rate

Checklist

What you need before filling it out

1

Taxpayer identification

Passport or ITIN · IRS notice or Form 1042‑S

⚠ Misspelled number✕ High
2

Tax year

Year of income · Form 1042‑S header

⚠ Wrong year entered✕ Medium
3

Income type

Salary, scholarship, etc. · Payor statement

⚠ Mis‑classifying income✕ Medium
4

Treaty article

Specific treaty provision · Treaty text or IRS publication

⚠ Omitted article✕ High
5

Signature

Handwritten signature · Original form

⚠ Missing or illegible✕ High

Before you submit

  1. 1Confirm you are a nonresident alien
  2. 2Verify the tax year matches the withholding statement
  3. 3Check all dollar amounts against Form 1042‑S
  4. 4Include the correct treaty article citation
  5. 5Attach a clear copy of the withholding statement
  6. 6Sign and date the form in the designated area
  7. 7Use the current mailing address from the instructions
  8. 8Make a photocopy of the entire packet for your records
  9. 9Ensure the form edition date is current
  10. 10Do not include any unrelated tax forms

How to file this form

  1. 1Collect Form 1042‑S and any treaty documentation
  2. 2Download the latest Form 15426 PDF from IRS.gov
  3. 3Fill out personal info, tax year, and income details
  4. 4Enter the exact treaty article or exemption claim
  5. 5Attach the copy of Form 1042‑S and any supporting docs
  6. 6Sign and date the form
  7. 7Mail the package to the address in the Instructions

Known limitations

  1. 1No electronic filing option – must{ be mailed
  2. 2IRS instructions do not provide a detailed worksheet for calculating treaty‑adjusted tax
  3. 3Form does not accept electronic signatures
  4. 4Refund processing time varies; no guaranteed timeline

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 15426 is currently active for tax years 2022 onward. The IRS has not announced any pending revisions.

What changed or needs a fresh check

  • Edition date – verify the form is dated after 01/01/2022
  • Fee – no filing fee required for Form 15426
  • Mailing address – use the address in the current Instructions for Form 15426
  • Signature line – ensure the signature matches the name on the withholding statement
  • Attachment requirement – include a copy of Form 1042‑S or other proof of tax withheld

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Quick Facts

Nonresident alien individuals who have overpaid U.S. tax on income that is subject to a treaty or exemption.
The form records your personal identification, the tax year, the type of income, the amount of tax withheld, and the treaty or exemption claim supporting the refund.
File after you receive the original Form 1042‑S or other statement showing the withholding, typically within three years of the filing deadline for the original return.
Mail the completed form to the address listed in the Instructions for Form 15426. No electronic filing option is currently provided.
Incorrect amounts, missing treaty references, or signature errors can lead to a denied refund and additional processing time.
Gather your Form 1042‑S, treaty articles, and payment records. Complete each section of Form 15426, attach a copy of the withholding statement, and sign. Double‑check the tax year and dollar figures, then mail the packet with any required supporting documents. Keep a copy for your records.

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After you file

  1. 1Keep the mailed copy and tracking receipt for at least three years
  2. 2Monitor your IRS online account for any status updates
  3. 3If you receive a notice, respond within the stated timeframe
  4. 4Record the refund amount once received for future tax reporting
  5. 5Update your visa or residency records if the refund affects your status
  6. 6Store the original Form 1042‑S with your tax file

Sources

  • SRCForm 15426 title and purposeIRS official form name
  • SRCEligibilitynonresident alien individuals
  • SRCRequired attachmentscopy of Form 1042‑S
  • SRCMailing addresslisted in Instructions for Form 15426
  • SRCNo filing feeindicated in IRS instructions
  • SRCThree‑year refund windowstandard IRS overpayment rule
  • SRCSignature requirementexplicit in form instructions
  • SRCEdition datefound on the form header

Common confusion points

Nonresident vs resident status

Misinterpretation of residency rules

→ Verify residency using IRS Substantial Presence Test

Treaty article selection

Multiple articles may apply

→ Review the specific treaty text for your country

Form 1042‑S vs Form W‑2

Different reporting forms

→ Ensure you are using the withholding statement that matches the income type

Signature requirement

Digital signatures not accepted

→ Provide a handwritten signature

Mailing address changes

IRS updates address annually

→ Use the address from the latest instructions

Workflow map

Related forms and next steps

4 signals

Before

Form W‑8BEN – provides exemption before withholding

Current

15426

After

Form 843 – alternative refund claim for residents

Often used with

Form 1042‑S – source document showing tax withheld

⚠ If something goes wrong

  • Form 941‑X – to correct employer‑reported withholding errors

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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