Tax refunds for tourists in the US work differently than VAT refunds in Europe
The United States does not have a VAT (value-added tax) system or a tourist tax refund program like most other countries. Instead, sales tax is collected at the point of purchase and kept by the state where you buy something. As a tourist, you cannot reclaim sales tax you paid on purchases, meals, or hotel stays — there is no refund mechanism for it, and no government office that handles tourist tax returns.
However, if you worked in the US during your visit or received income from US sources, you may owe federal income tax and could be due a refund. This is a different situation from sales tax refunds and involves filing a US tax return with the IRS (Internal Revenue Service).
Key Takeaways
- Sales tax paid on purchases as a tourist cannot be refunded — the US has no tourist tax refund program like Europe does.
- If you earned income in the US (wages, freelance work, rental income), you may need to file a federal tax return and could receive a refund.
- Nonresident aliens file Form 1040-NR with the IRS, not a standard 1040 form.
- You will need an ITIN (Individual Taxpayer Identification Number) from the IRS if you do not have a Social Security Number.
- Filing deadlines and refund timelines depend on your visa status and income type, and can take several months after filing.
When you might owe US income tax as a tourist
You are required to file a US federal tax return if you earned income from a US source during your stay, regardless of your visa status. This includes W-2 wages from an employer, 1099 income from freelance or contract work, rental income from US property, or income from a US business. The threshold for filing depends on your filing status and the type of income, but generally starts around $12,000 to $14,000 per year for most people.
If you were paid by a US employer or contractor, they may have already withheld federal income tax from your paychecks. That withheld amount is what you could receive back as a refund if your actual tax liability is lower than what was taken out. Tourists who worked only part of the year often fall into this category.
If you received no income and made only personal purchases, you have no tax filing requirement and no refund to pursue.
Getting an ITIN if you do not have a Social Security Number
To file a US tax return, you need either a Social Security Number (SSN) or an ITIN (Individual Taxpayer Identification Number). Most tourists do not have an SSN, so you will need to obtain an ITIN from the IRS first.
You can request an ITIN by mailing Form W-7 (Application for IRS Individual Taxpayer Identification Number) to the IRS, along with your passport or travel document and a copy of your tax return. The form and instructions are available on the IRS website at irs.gov. Processing takes 4 to 6 weeks by mail. You cannot obtain an ITIN in person at an IRS office or by phone — mail is the only method.
Some tax preparers and CPAs can submit Form W-7 on your behalf as part of preparing your return, which can speed up the process slightly. If you file your return before receiving your ITIN, you can use a temporary number and update it later.
Filing Form 1040-NR as a nonresident alien
Nonresident aliens file Form 1040-NR (U.S. Tax Return for Nonresident Alien Individuals) instead of the standard Form 1040. This form accounts for the fact that you were not a US resident for the full tax year and may have different tax treatment depending on your visa status and income type.
Form 1040-NR requires you to report all US-source income and claim any deductions or credits you are may have access to to. The form is more complex than a standard 1040 because it has additional schedules for different income types. You will also need to include supporting documents like W-2 forms from employers, 1099 forms from contractors, or other income statements.
You can file Form 1040-NR yourself using tax software, or you can hire a tax preparer or CPA who has experience with nonresident alien returns. Many preparers charge extra for this type of return because it requires more work than a standard return.
Filing deadlines and refund timelines
The federal tax filing deadline in the US is April 15 each year for the previous calendar year. If you are a nonresident alien, the deadline is the same — April 15. If you cannot file by that date, you can request an extension, though this only extends the filing deadline, not the payment deadline if you owe tax.
After you file your return, the IRS processes it and issues any refund by direct deposit or check. Processing times vary: if you file early in the tax season (January or February), you may receive a refund within 2 to 3 weeks. If you file closer to the deadline or later, processing can take 4 to 6 weeks or longer. The IRS publishes current processing times on its website.
If you have already left the US, you can still file a return and receive a refund. The IRS will mail a check to a US address you provide, or you can arrange for direct deposit to a US bank account if you have one.
Where to file and how to track your refund
You mail Form 1040-NR and supporting documents to the IRS address listed in the form instructions. The address depends on whether you are including a payment or just filing a return. Do not mail to a local IRS office — use the address in the instructions.
After you file, you can track your refund status using the IRS "Where's My Refund?" tool on irs.gov. You will need your Social Security Number or ITIN, your filing status, and the exact refund amount from your return. The tool updates once per day and shows whether the IRS has received your return, is processing it, or has issued your refund.
If you filed by mail and do not see your return in the system after 4 weeks, contact the IRS at 1-800-829-1040 (international callers can use the number listed on irs.gov for your country). Have your return copy and ITIN ready.
What to do if you have already left the US
You can file a US tax return from outside the country. Mail your Form 1040-NR and documents to the IRS address in the instructions — the postal service will deliver it internationally. Processing times are the same as for returns filed from within the US.
For your refund, you have two options: provide a US mailing address where the IRS can send a check, or set up direct deposit to a US bank account. If you do not have a US address or bank account, you can use the address of a friend or family member in the US, or contact the IRS to discuss other options.
If you need to communicate with the IRS after you have left, you can call 1-800-829-1040 from outside the US (rates apply), or send written correspondence to the IRS address on the form. Response times for mail are slower from international addresses.
Frequently Asked Questions
Can I get back the sales tax I paid on souvenirs and meals?
No. The US does not have a tourist tax refund program. Sales tax is final and cannot be reclaimed. This is different from VAT refunds available in Europe and other countries. Only income tax withholding from wages or contractor payments can be refunded.
Do I need to file a return if I only worked for a few weeks?
It depends on how much you earned. If your total income was below the filing threshold (roughly $12,000 to $14,000 for most people), you are not required to file. However, if tax was withheld from your paychecks, filing a return is the only way to get that money back.
How long does it take to get an ITIN?
The IRS processes Form W-7 in 4 to 6 weeks when you mail it. Some tax preparers can submit it as part of your return filing, which may be slightly faster. You cannot get an ITIN by phone or in person.
What if I do not have a US bank account for direct deposit?
The IRS will mail a check to any address you provide on your return. Provide a US address if possible (a friend or family member's address works). International mailing of refund checks is not available, so a US address is necessary.
Can I file my return after I leave the US?
Yes. You can file from outside the country by mailing your return to the IRS address in the form instructions. Processing times are the same. Provide a US mailing address or bank account for your refund, since the IRS cannot mail checks internationally.