Money & Finance
DIY NRI Tax Filing Roadmap for Indians in the USA
Answer a few simple questions and see which U.S. and India tax forms, deadlines, documents, and NRItoUSA tools may apply to your situation — FBAR, FATCA, Indian income on your U.S. return, India ITR, TDS refund, and repatriation paperwork.
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Educational estimate only. Not legal, tax, immigration, or financial advice. Full disclaimer below.
Educational roadmap, not tax advice and not filing software · last reviewed . No account numbers, SSN, PAN, Aadhaar, passport numbers, or exact property addresses — this is an educational checklist only.
🔒 Everything stays in your browser. No account numbers, SSN, PAN, Aadhaar, passport numbers, or property addresses — this is an educational checklist only.
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Answer a few questions on the left and we'll map which U.S. and India reviews, documents, and NRItoUSA tools may apply — soft, educational guidance only.
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Key deadlines and limits to verify
Triggers, deadlines, and documents for the forms that most often apply to Indians in the USA. Figures and dates change every year — always confirm against the official source for the current year.
U.S. Form 1040
IRS- What it is
- The main US individual income tax return — reports your worldwide income once you are a US tax resident.
- Common NRI trigger
- You are a US citizen, green-card holder, or pass the Substantial Presence Test.
- Where it is filed
- Filed with the IRS
- When to check the deadline
- Annual return, typically mid-April; an automatic extension is available on request. (Verify for current tax year)
- Documents to collect
- W-2s, 1099s, India income summary, foreign tax paid, prior-year return.
FBAR / FinCEN Form 114
FinCEN- What it is
- Reports foreign financial accounts to FinCEN (separate from your tax return).
- Common NRI trigger
- Your foreign accounts together cross the aggregate reporting line at any point in the year.
- Where it is filed
- Filed online with FinCEN (BSA E-Filing), separate from your return
- When to check the deadline
- Filed electronically with FinCEN, aligned to the tax-return date with an automatic extension. (Verify for current tax year)
- Documents to collect
- Maximum balance during the year for each account, institution names, account types.
FATCA / Form 8938
IRS- What it is
- Reports specified foreign financial assets (accounts, certain securities, foreign funds) to the IRS.
- Common NRI trigger
- Your India accounts and investments together exceed the FATCA reporting threshold.
- Where it is filed
- Filed with your Form 1040
- When to check the deadline
- Filed with your Form 1040. (Verify for current tax year)
- Documents to collect
- Year-end and maximum balances for each foreign account/asset, account nicknames, institution names.
India ITR
Income Tax Department of India- What it is
- The Indian income tax return most NRIs use when there is no business or professional income.
- Common NRI trigger
- You have Indian salary, rent, capital gains, or interest — or want an NRO/property TDS refund.
- Where it is filed
- Filed on the Income Tax portal
- When to check the deadline
- Annual ITR due date for the assessment year, with belated/revised windows after. (Verify for current tax year)
- Documents to collect
- PAN, Form 26AS, AIS/TIS, NRO/NRE statements, TDS certificates, capital-gains statements.
TDS refund (through India ITR)
Income Tax Department of India- What it is
- Proof of tax deducted at source — by employers (16), on other income (16A), and on property sales (16B).
- Common NRI trigger
- TDS was deducted on salary, NRO interest, rent, professional fees, or a property sale.
- Where it is filed
- Claimed by filing your India ITR
- When to check the deadline
- Issued after each quarter/transaction; gather before filing. (Verify for current tax year)
- Documents to collect
- Form 16 (salary), 16A (other income), 16B (property buyer-issued).
Form 10F / TRC
Income Tax Department of India- What it is
- A self-declaration that supplies treaty details not present on your TRC, to claim DTAA benefits.
- Common NRI trigger
- Claiming lower DTAA TDS on India income and your TRC lacks certain particulars.
- Where it is filed
- Form 10F filed on the Income Tax portal; TRC obtained via IRS Form 8802
- When to check the deadline
- Before the income is paid/TDS is deducted; valid for the period stated. (Verify for current tax year)
- Documents to collect
- TRC (Form 6166), PAN, status/address/period details, your foreign tax ID.
Form 15CA / 15CB
Income Tax Department of India- What it is
- An online declaration about a foreign remittance and its taxability, filed before money leaves India.
- Common NRI trigger
- You are repatriating funds from India to the USA (e.g. NRO to your US account).
- Where it is filed
- Filed before the bank processes a remittance
- When to check the deadline
- Filed before the bank processes the remittance. (Verify for current tax year)
- Documents to collect
- Remitter/remittee details, nature and amount of remittance, TDS/tax position, 15CB if required.
Form 67
Income Tax Department of India- What it is
- Claims credit in India for taxes paid in another country (the India-side foreign tax credit).
- Common NRI trigger
- You paid US tax on income that India also taxes and want to avoid double taxation in India.
- Where it is filed
- Filed on the Income Tax portal with your ITR
- When to check the deadline
- Filed on the portal on/before the relevant filing date for the ITR. (Verify for current tax year)
- Documents to collect
- Proof of foreign tax paid, income statement, the relevant US return summary.
Last reviewed: · Thresholds and deadlines summarized from IRS, FinCEN, and Income Tax Department of India guidance; verify current-year figures before filing.
Frequently asked questions
Can I file FBAR myself?
Many people do. FBAR (FinCEN Form 114) is filed for free online through the BSA E-Filing System, separate from your tax return, and the form itself is fairly mechanical once you have each account's highest balance for the year. That said, if you have missed prior years, signature-authority accounts, or a complex set of Indian assets, it is worth reviewing with a CPA familiar with US–India reporting before you file.
Is FBAR filed with my tax return?
No. FBAR is an information report filed with FinCEN through the BSA E-Filing System, completely separate from your IRS Form 1040. Filing your tax return does not satisfy FBAR, and filing FBAR does not report any income. FATCA / Form 8938, by contrast, is attached to your tax return — which is one reason people confuse the two.
Is FATCA Form 8938 the same as FBAR?
No — they are separate regimes with separate forms, thresholds, and filing channels. FBAR goes to FinCEN and starts at a low aggregate balance; FATCA / Form 8938 goes to the IRS with your return and has higher thresholds that depend on your filing status and whether you live in the US or abroad. Many NRIs end up filing both for the same accounts. Verify current thresholds with the IRS each year.
Do I need to file India ITR if I live in the USA?
It depends on your facts. Filing an Indian return can be mandatory once your Indian income crosses the basic exemption limit, and it is often worth filing voluntarily to reclaim TDS that was over-deducted on NRO interest, rent, or a property sale. Living in the USA does not by itself remove an India filing question. Confirm what applies to you for the current assessment year with a Chartered Accountant.
Can I claim TDS refund from the USA?
Yes — if the TDS deducted on your Indian income is more than your actual Indian tax liability, the excess is generally refundable when you file an Indian income-tax return, with the refund credited to a pre-validated NRO account. You do not need to be in India to do this. The TDS must appear against your PAN in Form 26AS before it can be claimed.
Do I report Indian income on my U.S. tax return?
As a US person (citizen, green card holder, or tax resident), you generally report your worldwide income — including Indian interest, rent, dividends, and capital gains — on your US return, even if it was already taxed in India. The India–US DTAA and the foreign tax credit (Form 1116) are what prevent the same income from being taxed twice; they do not remove the requirement to report it.
What documents should I collect before filing?
A typical cross-border set includes: your PAN and prior-year returns; Form 26AS, AIS, and TIS from the Income Tax portal; NRO/NRE/FCNR statements and TDS certificates (Form 16A/16B); highest-balance records for FBAR and year-end balances for FATCA; proof of any tax paid in both countries; and, if claiming DTAA rates, a Tax Residency Certificate and Form 10F. The roadmap above tailors this list to your answers.
Should I use a CPA, CA, or both?
Cross-border situations often need both — a US CPA for the IRS/FinCEN side and an Indian CA for the India side — because few professionals are deeply expert in both systems. The most efficient approach is to organize your facts once and bring the same summary and question list to each advisor. This roadmap and the free NRI Wealth & Tax Organizer are built to help you do exactly that.
Keep learning
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Read guide →Disclaimer, assumptions & sources
This tool is for general education and planning only. It does not replace advice from a CPA, attorney, financial advisor, USCIS, IRS, State Department, or other official source. Rules, limits, forms, fees, dates, and government processing information may change. Always verify before filing, investing, or making immigration, tax, or financial decisions.
- For educational use only — not legal advice.
- Not tax advice.
- Not financial advice.
- Not immigration advice.
- Numbers, forms, fees, dates, rules, and limits may change at any time.
- Always verify with official sources before acting.
- Consult a CPA, attorney, financial advisor, or the relevant official agency (USCIS, IRS, State Department) when it matters to your situation.
This roadmap is for educational and organizational purposes only. It does not prepare tax returns, file forms, determine legal obligations, or provide tax, legal, or financial advice. U.S. and India tax rules change, and individual facts matter. Verify current-year rules with the IRS, FinCEN, the Income Tax Department of India, and qualified professionals.
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