Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Finishing the Return

Finishing Form 1040NR and 1040NR-EZ

Payment Options

Some students and scholars owe money with their tax return. This is usually due to insufficient withholding from wages. Nonresidents have the same payment options as citizens; they can:

  • Pay the entire balance by the due date for the return
  • Put the balance on a credit card (fees apply)
  • Ask for an extension of time to pay or an installment agreement (fees may apply)

Explain to taxpayers that:

  • Interest, and any applicable penalties, will continue to accrue until they pay the full amount due
  • They should not send cash through the mail; personal checks, cashiers' checks, and money orders are accepted