See important information in the footer of this page
This website is updated for the 2025 tax year (Jan-Dec 2025) for tax forms due April 15, 2026
[Updated February 10, 2026]
This document can be accessed at bit.ly/isstaxsubmit
If had no U.S. taxable income in 2025, but you were present in the U.S. as a nonresident alien on an F or J visa, you only need to complete IRS Form 8843:
See instructions for completing IRS Form 8843.
See instructions for submitting IRS Form 8843.
Use these links to go directly to instructions for how to assemble the pages of your tax returns.
Assembly and submitting instructions for the federal return: 1040-NR
Assembly and submitting instructions for the Oregon return: OR 40-N
But don't forget to review the other information on this page. It is relevant to the submitting process.
Table of Contents
Due date for tax year 2025 is April 15, 2026
Normally the due date for federal and state personal income tax returns is April 15. Because of holidays and weekends, some years the due date may be April 16, 17, or 18.
FEDERAL: For tax year 2025, federal tax forms are due April 15, 2026. Any taxes due must be paid by that date to avoid penalty.
OREGON: For tax year 2025, Oregon state tax forms are due April 15, 2026. Any taxes due must be paid by that date to avoid penalty.
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 date your envelope was stamped 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 delivery date is your filing date.
For more information consult irs.gov or Oregon Department of Revenue.
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.
Employers may issue the W-2 to you in many formats. See bottom of W-2 for sample images.
Which copy for which tax form?
You will include for each tax return: one copy of the W-2 from each employer
Copy B for the 1040-NR;
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 photocopy of one you already have.
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.
NOTE: in the Sprintax PDF, the first copy of the forms are the ones to print for submission.
There is a second set 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 form or schedule double-sided on one piece of paper. But don't print different two 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 Sprintax will prepare a federal PDF and state PDF with the needed forms and documents. Not all pages of the PDFs need to be submitted.
Please read the instructions in the PDF that you downloaded from Sprintax in addition to the information on this page.
See assembly and submitting instructions for the federal return: 1040-NR
See assembly and submitting instructions for the Oregon return: OR 40-N
But don't forget to review the other information on this page. It is relevant to the submitting process.
By now:
you have your tax forms in the proper order,
you have own copies of all your forms,
you are ready to send them via USPS
to the IRS for 1040-NR and
to the Oregon Department of Revenue for OR 40-N.
Preparing your returns for mailing:
You may need a 9" x 12" envelope for mailing your tax return.
Do not include more than one tax return in the envelope.
Addressing the envelope
Put the delivery address on the front in the center of the envelope
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
You can drop at USPS or UPS store. (Ask the employee at UPS store to have it sent out via USPS.)
Track the delivery of your tax forms:
If you would like verification that your tax returns have been received,
purchase USPS Priority Mail Flat Rate®, Large Envelope at USPS locations or the UPS store. See prices below.
Location of UPS Store near PSU
UPS Store PSU Urban Plaza
5th Ave side of PSU Rec Center
USPS pickup of USPS mail at this location: approx 1-2pm
1819 SW 5th Ave
Portland, OR 97201
Location of USPS Post Offices near PSU
101 SW Madison St
Portland, Or 97204
2300 SW 6th Ave
Portland, OR 97201
UPSP First Class, using large envelope (9" x 12" is large enough)
Postage cost only: 1 ounce to 5 ounces: $1.50 to $2.59
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)
A 9" x 12" envelope can be purchased at the UPS Store for $1.70 (price not updated)
Priority Mail Flat Rate®, Large Envelope (includes envelope and USPS Tracking)
$11.95 (2/12/2026) if purchased at USPS station
$24.00 (2/12/2026) 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