Most tourists cannot claim a federal tax refund in the USA

The United States does not have a VAT or goods and services tax that tourists can reclaim at departure, unlike many European countries. There is no airport refund desk, no form to fill out before you leave, and no mechanism to recover sales tax paid on purchases. What you pay in sales tax at the register stays with the state where you made the purchase.

Some states do offer limited sales tax exemptions for specific items or visitors, but these are narrow exceptions rather than a tourist refund system. If you came to the USA expecting to reclaim sales tax the way you would in France or Germany, that option does not exist here.

Key Takeaways

  • The USA has no national VAT refund system for tourists; sales tax paid on purchases cannot be reclaimed at departure.
  • A few states offer sales tax exemptions on specific categories like clothing or groceries, but these apply at the point of sale, not as refunds later.
  • If you worked in the USA during your visit, you may owe federal income tax or be may have access to to a refund, which requires filing a nonresident tax return.
  • Nonresident tax returns are filed with the IRS using Form 1040-NR and must be submitted by the same deadline as resident returns, typically April 15.
  • You will need an Individual Taxpayer Identification Number (ITIN) to file, which you can request on the tax return itself if you do not have a Social Security Number.

When a tourist might owe or be owed federal income tax

If you worked in the USA during your stay—whether as a visa holder, on a work exchange program, or in any paid capacity—you may have federal income tax withheld from your paychecks. That withheld tax is treated the same way as for US residents: if too much was taken out, you can file a return and receive a refund. If too little was taken out, you owe the difference.

The key question is whether you earned enough income to trigger a filing requirement. For 2024, a nonresident alien with only US-source income generally must file if their gross income exceeded $1,150 (the standard deduction for nonresidents is lower than for residents). If you earned less than that, you typically do not need to file unless you want to claim a refund of withheld taxes.

Investment income, rental income, or other passive income from US sources also creates a filing requirement, even if you were only visiting. The rules are complex and depend on your visa status, your country of citizenship, and the type of income involved.

How to file a nonresident tax return from abroad

You will file Form 1040-NR (U.S. Nonresident Alien Income Tax Return) instead of the standard Form 1040. This form is designed for people who were not US residents for tax purposes during the year but had US-source income. You can download it from the IRS website (irs.gov) or request it by mail.

The return must be filed by April 15 of the year following the tax year in which you earned the income. If you cannot file by that date, you can request an extension, though the extension itself does not extend the time to pay any taxes owed—only the time to file the return.

You will need an Individual Taxpayer Identification Number (ITIN) to file. If you do not have a Social Security Number and do not have an ITIN, you can request one on the tax return itself by including Form W-7 with your return. The IRS will assign you an ITIN and process your return together. This process takes longer than a standard return—typically four to six weeks—but it allows you to file without already having an ITIN.

Where to send your return and what documents to include

Mail your completed Form 1040-NR to the IRS address listed in the form instructions. The address varies depending on whether you are including a payment or requesting a refund, so check the current instructions before mailing. Do not mail to a local IRS office; use only the address in the form itself.

Include copies (not originals) of any documents that support your return: W-2 forms from employers, 1099 forms for other income, receipts for deductions you are claiming, and proof of any taxes withheld. If you are requesting an ITIN, include Form W-7 and a copy of your passport or other government-issued ID.

Keep a copy of everything you send for your records. The IRS does not acknowledge receipt of paper returns, so you will not know your return arrived until you receive a response—typically four to eight weeks for a return without an ITIN request, longer if you are requesting one.

Refund timing and payment methods for nonresidents

If you are owed a refund, the IRS will mail a check to the address you provide on the return. There is no option to receive a refund by direct deposit if you do not have a US bank account. The check will be in US dollars and will be mailed to your home address abroad.

Refunds for nonresident returns typically take longer to process than resident returns because they require additional verification. Expect eight to twelve weeks from the date the IRS receives your return, though this varies. If you included a Form W-7 (ITIN request), add another four to six weeks to that timeline.

If the check is lost or never arrives, you can contact the IRS from abroad, though the process is slow. You will need to call the IRS International Section at 267-941-1000 (this number works from outside the US) or send a written inquiry to the IRS office that processed your return.

State income tax for tourists who worked

In addition to federal tax, you may owe state income tax if you worked in a state that has an income tax. Most states follow federal rules for nonresidents, but some have their own requirements. For example, New York requires nonresidents to file if they earned any income in the state, while other states have higher thresholds.

You will file a separate state return using the state's nonresident form. Each state has its own deadline, address, and rules. Contact the state's tax department directly or visit their website to find the correct form and instructions. Some states allow you to file online even from abroad; others require paper returns mailed to a state address.

If you worked in multiple states, you may need to file in each one. Some states offer credits for taxes paid to other states to avoid double taxation, but you have to claim the credit on your return.

Sales tax exemptions that apply at the point of sale

While you cannot reclaim sales tax after purchase, a few states exempt certain items from sales tax at the register. These exemptions are not tourist-specific; they apply to anyone buying those items. Common exemptions include groceries (in most states), prescription medications, and in some states, clothing under a certain price threshold.

To use these exemptions, you simply do not pay sales tax when you buy the item—the cashier removes it from your total. You do not need to show a passport or prove you are a tourist. The exemption is automatic if you are buying an exempt item in a state that exempts it.

A few states like Delaware, Montana, New Hampshire, and Oregon have no sales tax at all, so anything you buy there has no sales tax regardless of what it is. If you are planning a shopping trip, buying in these states saves money compared to high-tax states like California or New York.

Frequently Asked Questions

Can I get a refund for sales tax I paid on souvenirs?

No. The USA does not have a tourist VAT refund system. Sales tax paid at the register is final and cannot be reclaimed. This is different from most European countries, which allow tourists to reclaim VAT at the airport.

Do I need to file a US tax return if I only visited and did not work?

No. If you had no US-source income, you do not need to file a federal return. Visiting the country and spending money does not create a tax filing requirement. Only earned income, investment income, or rental income from US sources triggers the requirement to file.

What if my employer did not withhold taxes from my paychecks?

You still owe the tax, and you should file a return to report the income. If you do not file, the IRS may assess the tax plus penalties and interest. Filing a return, even if you owe, is better than not filing at all.

Can I file my nonresident return online?

The IRS does not offer online filing for Form 1040-NR through its standard e-file system for nonresidents without a US address or Social Security Number. You must mail a paper return. Some tax software companies offer online preparation, but you will still print and mail the final return to the IRS.

How long does it take to get my refund if I am requesting an ITIN at the same time?

Plan for twelve to eighteen weeks from the date the IRS receives your return. The IRS processes the ITIN request first (four to six weeks), then processes your tax return. You will receive your ITIN and your refund in separate notices.