Submitting Tax Forms

Each year there is a due date for the federal and state income tax forms. Normally that is April 15. Because of holidays and weekends, some years the due date may be April 16, 17, or 18.

FEDERAL: For tax year 2023, federal tax forms are due April 15, 2024. Any taxes due must be paid by that date to avoid penalty.

OREGON: For tax year 2023, Oregon state tax forms are due April 15, 2024. Any taxes due must be paid by that date to avoid penalty.

What is my filing date?

The filing date is the date your income tax return is considered "received" by the IRS or Oregon Department of Revenue. Your filing date must be on or before the due date to be considered "on time."

If e-filed, your filing date is the date of the e-filing.
if sent via USPS, the filing date is the day it was stamped by the USPS. This is the date stamped on your envelope by the USPS. (Note: post office mail slots and blue USPS mailboxes on streets will have a "cut off" time listed. If an item is put into a mail slot or blue mailbox after the cut off time for that day, it will be stamped the next day.)
if you personally deliver it to an IRS office (for federal returns) or an Oregon Department of Revenue office (for state returns) that is authorized to receive returns, the date it is received by the office is your filing date.
There are some package delivery services ("private delivery services" for example, UPS, DHL, Fedex) for which the same rule applies as for USPS: the date received by package delivery service is the date of your filing. For more information authorized package delivery services, see https://www.irs.gov/filing/private-delivery-services-pds

For more information consult irs.gov or Oregon Department of Revenue.

Make copies of all documents you send!!!!!

IMPORTANT: Make sure you have exact copies of all forms that you submit to the federal and state governments. You will need these forms for preparing next year's return and you are required to keep them for three years after the due date of the forms.

About Your W-2

Employers may issue the W-2 to you in many formats. See bottom of W-2 for sample images.

Each of your employers will send you ONE W-2; but there may be multiple copies of that W-2

If you print the W-2 from PSU's banweb or another employer, the W-2 may be just a single copy. Make as many copies as necessary for yourself, for the federal return, and one for each state return.

Use the "print" button on the W-2 display page and print in landscape mode.
Print one for yourself
Print one for the federal return
Print one for EACH state return you must file (if you worked in more than one state).

W-2 from other employers: Other employers may have given you a single sheet that can be separated into 3, 4 or maybe 5 copies of the W-2.

Each employer will send you ONE W-2. But there may be many copies -- for you, for federal return, for state return(s) -- of that ONE W-2.
One will be labeled Copy B - Federal Return for your federal return
Another will be labeled Copy C - Employee's Records for your records
There may be one, two or three other copies labeled Copy 1 or 2 - State, City or Local Return for any state or city returns that may be required. If you only worked in one state and your city does not require a tax return (Portland does not) then you may have extra copies that are not needed.
If you work in multiple states for the same employer, you may have a W-2 copy for each state.

You will include for each tax return: one copy of each W-2 from each employer

Copy B for the 1040NR;
Copy 1 or 2 for each state return. Make extra copies of W-2 if needed
Copy C for your records
Copy A: you won't have a Copy A. That is sent by the employer to the IRS and the state department of revenue

If you need additional copies, just make a photo copy of one you already have.

Preparing the forms for submission

NOTE: the federal and state forms provided by Sprintax and marked "COPY" are for your records; they are not for submission to the federal or state government.

Single-sided or double-sided? It does not matter whether you submit forms that are printed single-sided or double-sided. You can print a two-page schedule or form double-sided on one piece of paper. But don't print different forms on the same piece of paper.

Which forms will I have? Did you use Sprintax or other tax preparation software to prepare your forms? If yes, then the service will produce a PDF with the needed forms and documents, in addition to instructions about how to submit your forms and other useful information.

Please read the instructions in the PDF that you downloaded from Sprintax in addition to the information on this page.

In the list below, some references to forms and schedules are in larger font or red font. If it is red font, that is a form that will be included in every 1040-NR return.

Sprintax Federal PDF

After you have paid the fee (or used the code) to Sprintax, you will download a PDF containing the 1040-NR and any supporting schedules and documents prepared by Sprintax.

The default name will be "federal.pdf."

I suggest you name it "2023 1040-NR and 8843.pdf"

Keep it in a folder that will be backed up. Name the folder "U.S. Personal Income Tax Returns." Create a subfolder for the tax year, e.g. Tax Year 2023 and store all documents and files used for preparing the tax forms

Please SCAN through the entire document to become familiar with what is there. Included filing instructions and many pages that answer common questions asked after the forms are prepared.

You will come to a page that looks similar to this page:

This page tells you that the following pages are the 1040-NR personal income tax return documents that you need to submit to the IRS.

(If Sprintax e-filed for you, these documents will already have been submitted electronically and you should NOT submit them a second time unless requested by the IRS.)

The last page of the 1040-NR personal income tax return will be IRS Form 8843.

Following the 8843 there will be another page, similar to the one shown above, that will be your file copy. You don't need to do anything with that copy.

Preparing for Submission: Federal Form 1040-NR and supporting documents

See demonstration video. NOTE: The demonstration uses the 1040-NR-EZ which is no longer used.

IMPORTANT:

IF your federal return was successfully e-filed by your tax service (for example, Sprintax)
THEN DO NOT submit hard copies to the IRS

Use the list below to assemble your documents
Do not print two different schedules or forms on the same piece of paper.
If a form or schedule is two pages, you can print it double-sided if you want.

Documents that might be sent to you (for example, W-2, 1042-S, 1099-NEC)

These are documents that you would have entered into Sprintax. Place the following documents that you received on the top of the first page of 1040-NR so the documents don't go above line 1a. Staple to the top page of the 1040-NR. Staple the documents on the left side to the first page of the 1040-NR:

Tax documents sent to you; not tax documents prepared by your or your tax preparation service (for example, Sprintax).
- W-2 (copy B Federal) from all employers (if you worked for more than one employer during the tax year).
  - W-2C (corrected W-2) if one was produced by your employer
- 1042-S all received (if any)
  - 1099-MISC all received (if any)
  - 1099-NEC all received (if any)
  - Include any other 1099 forms that show withholding of federal tax.

Documents that you produce (either manually or by a product such as Sprintax)

Assemble in order the following tax documents that are prepared for you, by you, or a tax preparation service (for example, Sprintax)
If your tax return has been prepared by a service, please consult the PDF created for you. Look for instructions inside that PDF regarding what to submit.
The following is a list of forms that you might see in your PDF.
For a 1040-NR tax return, Schedule OI and 8843 are always produced and submitted. If additional forms are prepared, they must also submitted.
- 1040-NR REQUIRED; both (2) pages; signed on page 2
  - Place the supporting forms (listed below) following the two pages of the 1040-NR if they were produced.
  - Place them in order according to the sequence number printed in the upper right corner of the document. Sequence ## indicates order of document arrangement.
  - Staple the ordered pages together at the top left corner.
- Your 1040-NR return MAY include the following support schedules, if they were completed by the tax service you used:
  - Schedule 1 [Sequence 01] - Additional Income and Adjustments to Income
    - - Examples of income or adjustments to income (deductions) that will require Schedule 1
        Taxable state refunds; independent contractor or business income; prize and awards; taxable scholarships and grants (that were not reported on W-2)
        Health Savings Accounts deduction; student loan interest
    - Schedule 2 [Sequence 02] - Additional Taxes (not common)
    - Schedule 3 [Sequence 03] - Additional Credits and Payments (not common)
  - Schedule A [Sequence 7a] - Itemized Deductions: State and Local Income Taxes; Gifts to U.S. Charities; other deductions that are less common.
    - - Citizens of India take the standard deduction and will not itemize deductions and therefore will not have Schedule A if state tax was the only deduction.
    - Schedule NEC [Sequence 7b] - Tax on Income Not Effectively Connected (to your reason for being in the U.S.)
- All 1040-NR returns MUST include the following:
- Schedule OI [Sequence 7c] - REQUIRED Other Information: Visa and Passport info, Days present in U.S.; Tax Treaty Information; other info
- 8843 [Sequence 102] - REQUIRED (only page 1 is needed when sending with 1040-NR).

The stapled forms (staple in upper left corner) can be folded and placed into an envelope. If you use a 9" x 12" envelope, you won't need to fold them.

Signing the 1040-NR

Sign the documents with blue or black ink. Do not use markers or gel pens.

Sign and date the 1040-NR on page two in the designated signature space.

Signing the 8843 is not required when you are sending it as part of the 1040-NR.

If your federal return shows that you owe additional federal tax

See Paying Your Taxes at the IRS website for various ways you can pay, including online with credit/debit card.

If paying by check, enclose a check (personal or bank check) or money order with your federal return for the amount owed. Make the check payable to United States Treasury. On your check, write you social security number, the tax year and the tax return number (for example 2022 1040-NR).

If paying by check, also enclose Form 1040-V https://www.irs.gov/pub/irs-pdf/f1040v.pdf. The voucher is at the bottom of page 1. Don't send all of page 1. See the line of dashes where you cut the page.

Preparing for Submission: Oregon 40-N and suppporting Documents

NOTE: If you’re self-employed (for example, you are an independent contractor) and do business in Multnomah, Clackamas, or Washington counties, you may need to file Form OR-TM (2023).

See demonstration video. (This video uses old version of the Oregon 40. Adapt as needed. )

Please also see the assembly and mailing instructions on page 32 and 33 in Oregon's instructions OR-40-N (2023).

Do not staple or attached the pages of the documents together.

Place them in the following order.

Tax documents sent to you:
- W-2 (Copy 1 or 2 - state, city, local) from all employers
  - - W-2C (corrected W-2) if one was produced by your employer
  - 1042-S all received (if any)
    - Any 1099 that shows Oregon State Tax withheld.
Your Oregon 40-N and any support schedules and documents prepared by you or your tax preparation service (for example, Sprintax)
- OR-40N (or OR-40 or OR-40P) (signed, page 10)
  - You MAY have the following support schedules
  - Schedule OR-A (if completed)
  - Schedule OR-ASC-NP (if completed) or OR-ASC (if completed) if filing OR-40
  - If your return includes schedules not listed above, see 2022 Oregon filing instructions, page 27-28 for more assembly information and a full list of Oregon forms. Search for "Assemble your Oregon Return"
- Federal 1040-NR, pages 1, 2 (signed, page 2),
  - NOTE: don't send the forms marked "copy"
  - Include any of the schedules that are part of your 1040-NR.
    - Schedules 1, 2, and/or 3 - IF they were produced as part of your federal return. (see list above)

The forms can be folded and placed into an envelope. If you use a 9" x 12" envelope, you won't need to fold them.

If your Oregon return shows you owe additional Oregon tax

You can pay by debit card or credit card, but there will be an additional fee.

See "Payments" at the Oregon Department of Revenue for more information. Select "Personal Income Tax" from the list.

If paying by check, enclose the check (personal or bank check) or money order with your Oregon return for the amount owed. Make the check payable to the Oregon Department of Revenue. On your check, write your social security number, the tax year and the tax return number (for example 2023 OR 40-N).

If you are sending the payment separately, use Form OR-40-V, Oregon Individual Income Tax Payment Voucher, 150-101-172 https://www.oregon.gov/DOR/forms/FormsPubs/form-or-40-v_101-172.pdf . The voucher is at the bottom of page 1. Don't send all of page 1. See the line of dashes where you cut the page.

Signing the OR-40-N and 1040-NR

Sign the documents with blue or black ink. Do not use markers or gel pens.

Sign and date the OR-40-N on page ten in the designated signature space.

Sign and date the 1040-NR on page two in the designated signature space.

How to Mail (post) the Forms

If you are not e-filing, how should the federal (1040-NR) and Oregon (40-N) tax return be sent?

USPS (United States Postal Service) - this will be the least expensive way. See prices below.
- Only USPS can deliver to PO Box addresses or addresses that only have city, state and zip code (no street address nor PO Box #).
Federal tax returns can be sent by "Package Delivery Services" (UPS, Fedex, DHL)
- This will be more expensive
- If you wish to send your federal return via a package delivery service ("Private Deliverer") such as UPS, Fedex, DHL, you must use the address given in the Sprintax federal.pdf. See this IRS page for the specific service that qualifies: https://www.irs.gov/filing/private-delivery-services-pds

Editorial opinion: Send USPS

If you want the least cost, send USPS in large envelopes (9" x 12").
If you want proof of mailing, purchase a "Certificate of Mailing" (proof you mailed, not proof they received).
If you want proof of delivery, purchase Priority Mail Flat Rate®, Large Envelope (includes USPS Tracking)
See following for USPS details

USPS (United States Postal Service) service cost for mailing

The following prices has not been updated for winter/spring 2024

UPSP First Class, using large envelope ( 9" x 12" is large enough)

Postage cost only: 1 ounce to 5 ounces: $1.26 to $2.22
- Weight includes large envelope and contents.
- It would be unusual for a tax return to weigh more than 5 ounces.
You can see complete first class mail rates (Notice 123 • Effective January 22, 2023)
A 9" x 12" envelope can be purchased at the UPS Store for $1.70

Priority Mail Flat Rate®, Large Envelope (includes envelope and USPS Tracking)

$9.65 if purchased at USPS station
$13.75 if purchased at UPS store

- Delivery to anywhere in U.S.; any weight
  Envelope Size: 12 1/2″ x 9 1/2″ You won't have to fold the pages
  USPS Tracking and envelope included in the price

Placing the documents in the envelope

You will likely need a 9" x 12" envelope for mailing your tax return.

If you are sending USPS in a Priority Mail Flat Rate®, Large Envelope, you can purchase that at the USPS location.

Put the forms inside the envelope.
Do not include more than one tax return in the envelope.
Put the delivery address on the front in the center of the enveloper
Put your return address on the front in the upper left corner of envelope
If sending First Class, place USPS stamp in upper right corner of envelope
Seal the envelope with forms inside
You can drop at USPS or UPS store. (Ask the employee at UPS store to have it sent out via USPS.)

Where to take your forms for delivery

United States Postal Office
SW Portland Post Office, 2300 SW 6th Ave, Portland OR 97201-4915; 503-228-1003
UPS store for delivery via USPS. (USPS pickups USPS items at UPS stores.)
The UPS Store PSU Urban Plaza 1819 SW 5th Ave, Portland, OR 97201 (503) 546-3843
IMPORTANT: USPS pickup time at the SW 5th Ave store is 3PM. Mail dropped at the USPS store after 3PM will be date stamped the following business day.
Most dorms, campus housing, and apartments have places to deposit items for USPS (for outgoing mail). It will be located where the mailboxes (for incoming mail) are.

Both USPS and UPS stores sell envelopes and stamps. They can also assist you with making sure you place the proper USPS stamp on the envelope.)

You can find other UPS stores near Portland State University using zip code 97201 at this site: https://www.theupsstore.com/tools/find-a-store

Delivery addresses for Federal Forms (IRS) Service) - USPS Delivery only

Where to mail federal (IRS) forms 1040-NR, schedules, and 8843.

See https://www.irs.gov/instructions/i1040nr and search for "Where to File" for current information. (Please take note if the page has been updated for the current tax year.)

As of Jan 15, 2019 there are two addresses for filing your forms via USPS:

If you are not enclosing a payment (a check or money order for any tax due), your 1040-NR and other required documents should be mailed to:

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.

If enclosing a payment (a check or money order for any tax due), your 1040-NR and other required documents should be mailed to:

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
U.S.A.

Delivery addresses for State of Oregon Forms - USPS delivery only

Where to mail Oregon Forms 40-N?

Examine the box on OR-40-N, page 1, top right, labeled " Space for 2-D barcode—do not write in box below"

If the box is empty, it is a Non-2-D barcode form. (Manually completed forms will be "non-2-D barcode" forms.)

Now look on OR-40-N, page 10: "Send in your return" for the address of where to send your return.

Request for refund of FICA withholding (Social Security and Medicare)

See bottom of instructions for mailing address.