If you are an employee and you receive wages subject to U.S. income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. If you file for the 2008 calendar year, your return is due April 15, 2009. (If you have not previously established a tax year other than the calendar year, you must use the calendar year as your tax year.)
If you did not receive wages subject to U.S. income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. For the 2008 calendar year, file your return by June 15, 2009.
Form 1040NR-EZ or Form 1040NR must be sent to the following address.
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. Generally, this will extend the due date to October 15, 2009. You must file the extension by the regular due date of your return.taxmap/pubs/p513-004.htm#en_us_publink10008632
To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. For information on what is considered timely for this purpose, see chapter 7 in Publication 519. taxmap/pubs/p513-004.htm#en_us_publink10008633
The law imposes penalties for filing your tax return late or for late payment of any tax due. However, a penalty is not charged if you can show that there was reasonable cause for your filing or paying late.