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Official form guide
Form 8842: 8842
IRS Form 884{2} is the Statement of Claim for Refund of Withholding for nonresident aliens who had U.S. tax withheld but are not required to file a tax return. Use it when you are eligible for a refund and do not otherwise need to file Form 1040-NR.
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IRS Form 8842 - 8842
IRS Form 884{2} is the Statement of Claim for Refund of Withholding for nonresident aliens who had U.S. tax withheld but are not required to file a tax return. Use it when you are eligible for a refund and do not otherwise need to file Form 1040-NR.
Risk Radar
Scan points- 1A single typo in the taxpayer ID can cause the entire refund to be rejected.
- 2Incorrect or missing taxpayer ID
- 3Wrong withholding amount entered
- 4Using an outdated form edition
- 5Signature missing or illegible
Plain English
If you’re a non‑U.S. resident and the IRS took money out of your paycheck or scholarship, you can ask for it back with this short form. You only need it when you don’t have to file a full tax return.
Submission Date
- Filing date: 2021-11-02 22:13:36
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use when you are a nonresident alien with withheld tax and no filing requirement.
- Do not use if you must file Form 1040‑NR to claim other credits.
- Check Form 1042‑S instructions if your income is from scholarships or fellowship grants.
Form selector
Use this form or another form?
You have other U.S. source income
Full return required to claim credits
✓ Verify filing requirement first
You are a dual‑status alien for the year
More complex residency calculation
✓ Confirm residency status before proceeding
You are a resident alien for tax purposes
Standard filing, not 8842
✓ Determine residency using the substantial‑presence test
Deadline or filing window
The filing deadline aligns with the regular tax return deadline (usually April 15) for the year the tax was withheld. If you missed that date, you have up to three years from the date of withholding to submit Form 8842. The exact window depends on the withholding date shown on your W‑2 or 1042‑S.
- —Tax withheld amount | sum of amounts shown on W‑2/1042‑S | Refund claim amount | Verify totals match source documents
Checklist
What you need before filling it out
Taxpayer ID
Social Security Number or ITIN · Form W‑2, 1042‑S
Withholding amount
Dollar amount claimed · W‑2 box 4 or 1042‑S box 7
Treaty claim reason
Treaty article citation · Treaty booklet or employer statement
Signature
Handwritten signature · Physical form only
Mailing address
Current mailing address · Personal records
Before you submit
- 1Use the 2024 edition of Form 8842
- 2Enter the correct SSN or ITIN
- 3Copy the exact withholding amount from the source document
- 4State the correct treaty or exemption reason if applicable
- 5Attach a copy of the W‑2 or 1042‑S
- 6Sign and date the form in black ink
- 7Print a legible, complete copy for your records
- 8Mail to the address specified for your state
- 9Use certified mail or a tracking service
- 10Confirm the postage meets current rates
- 11Check that no pages are missing or folded
- 12Retain the receipt or tracking number
How to file this form
- 1Gather Form W‑2 or 1042‑S and your ITIN/SSN.
- 2Download the latest Form 8842 PDF from IRS.gov.
- 3Fill in personal information, income type, and withholding amount.
- 4Enter the treaty or exemption code if you qualify.
- 5Attach the supporting W‑2/1042‑S copy.
- 6Sign and date the form.
- 7Mail the complete packet to the address in the instructions, using a traceable method.
Known limitations
- 1Form 8842 cannot be e‑filed; only paper submission is accepted.
- 2The form does not allow you to claim refundable credits beyond withholding.
- 3If you later become required to file Form 1040‑NR, you must file that return instead.
- 4IRS instructions may change year to year; always verify the current edition.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 8842 is currently in its 2024 edition. The IRS updates the form annually; verify the edition year before filing.
What changed or needs a fresh check
- Edition date – confirm the form is the current year’s version
- Fee – no filing fee for Form 8842
- Mailing address – use the address specific to your state or the one in the instructions
- Signature line – ensure you sign and date
- Supporting documents – attach W‑2, 1042‑S, or treaty statement as required
Quick Facts
Downloads
After you file
- 1Keep the mailed copy and all attachments for at least three years.
- 2Save the tracking number and delivery confirmation.
- 3Monitor your mail for an IRS notice or refund check.
- 4If no response after 6 weeks, call the IRS International Taxpayer Service.
- 5Record the refund amount and date received in your personal tax log.
- 6Update your address with the IRS if it changes before the refund is issued.
Sources
- SRCForm 8842 official titleStatement of Claim for Refund of Withholding (IRS)
- SRCEligibilitynonresident alien with tax withheld, no filing requirement (IRS instructions)
- SRCRequired dataname, SSN/ITIN, address, income type, withholding amount, treaty claim (Form 8842 line items)
- SRCSignature requirementsignature line present on form (IRS PDF)
- SRCMailing addresslisted in the 2024 instructions (IRS)
- SRCDeadlinealigns with tax return deadline or three years from withholding (IRS guidance)
- SRCNo electronic filingIRS states form must be mailed (IRS)
- SRCNo filing feeIRS instructions note no fee for Form 8842
Common confusion points
Confusion: Whether to file 8842 or 1040‑NR
Happens when taxpayers have both withholding and other income
→ Review IRS instructions for filing requirement first
Confusion: Which treaty article to cite
Treaty language is complex
→ Use the employer’s statement or IRS treaty tables
Confusion: Using an ITIN vs. SSN
Some nonresidents lack SSNs
→ Verify you have a valid ITIN before entering
Confusion: Mailing address differences by state
IRS provides multiple addresses
→ Double‑check the address list for your state
Confusion: Deadline after missing April 15
Unclear three‑year window
→ Count three years from the date on the withholding statement
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- File Form 1040‑NR to correct the issue or respond to IRS notice
Source transparency
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