If you are not a U.S. citizen but are living and earning money in the U.S., you may be required to file a tax return. Find Out If You Have to File a U.S. Tax Return If you are living in the U.S. and earning money but are not a citizen, you may need to file a U.S. tax return depending on your: Source of U.S. income Tax filing status Review this list of five situations to learn more about who must file.  How To File Your Tax Return if You’re Not a U.S. Citizen You will need an individual taxpayer identification number (ITIN) or Social Security number (SSN). The IRS will issue an ITIN if a foreign national is not eligible for an SSN for tax reporting purposes. Learn more about getting an ITIN for federal tax reporting. You can use Form 1040NR to file a tax return. Review the specific filing requirements if you are a foreign exchange student or visiting scholar. If you are on a J-1 visa working as an au pair, you may need to file estimated taxes using Form 1040ES-NR. If you can’t file your return by the due date, use Form 4868. Additional Tax Help for People Who Are Not U.S. Citizens Review the tax treaty information between the U.S. and your country. In some cases, your taxable amount may be lower. If you are a foreign student, use this reference guide to learn more about the special rules that apply to your U.S. income. This includes your liability for Social Security and Medicare taxes. Learn more from the IRS's tax guide for individuals who aren't citizens.