How to File ITR in India While Living in the US: Complete Step-By-Step NRI Tax Filing Guide (2026)

Are you a non-resident Indian, and do you have to file income tax returns (ITR) in India this year? The process is slightly different from the traditional filing for returns for Indian residents, but it is not as complicated as before.

If your income in India exceeds Rs 2.5 lakhs as per the old tax regime and Rs 3-4 lakhs as per the new regime, or you have deposits in banks of more than Rs 50 lakhs, then even as an NRI you are subject to file income tax returns.

Here are the simple steps you must follow to file your ITR without any hassles.

Documents Required for ITR Filing: Complete Checklist for 2026

1. PAN Card: This is a mandatory document to file ITR. The PAN number is how you log in to the website.

2. Passport and Visa Document: As an NRI, this is your sacred document. Keep your passport number handy with other details of your visa.
3. Bank Statements: As an NRI, you must have either an NRO or NRE account. NRO account in a bank is a non-resident ordinary account, and NRE is a non-resident external account, which is used to park foreign earnings in India.
4. Form 26AS & AIS: This form is available on the e-Filing Portal. You can login and download a pdf format to later refer to it again.

5. Capital Gains: Ensure if you have received any profit from the stock market in India through your investment, you have the statement ready.
6. Rental Income: Most NRIs nowadays heavily invest in real estate in India and then receive rent from their purchased assets. Ensure that you have the receipts of that income.

How to File ITR for NRIs: Step-by-Step Guide

1. The most important thing. As an NRI, you cannot fill out the ITR-1 form; it is usually the ITR-2 form that needs to be filled if your income is from capital gains, investments, etc. Most people sometimes make this mistake. This is a basic rule.
2. If you have businesses in India, then there is a separate form called ITR-3 that needs to be filled.

3. On any browser, Chrome or Safari, open the Income Tax India e-Filing Portal and log in with your Permanent Account Number (PAN) as your user ID. If you have not created an account, then please create one with a suitable strong password.

4. While logging in, there is an OTP that is sent to your registered mobile number; ensure that number is correct and fill in the 6 digit OTP if required.

5. Once you are in, on the homepage, go to e-File > Income Tax Return > File Income Tax Return. See the snapshot below for better understanding.

   

6. Select the relevant assessment year, in this case 2025-2026 and then fill out the details using your Form 16 and ATS.

7. If you have paid double tax, that is in the US and in India, you can apply for a relief through the Double Taxation Avoidance Agreement (DTAA).

8. Verify your ITR: Once everything is uploaded, you can e-verify your ITR online using any of the following methods:

   1. A pre-validated bank account
   2. A pre-validated Demat account
   3. A One-Time Password (OTP) generated through net banking

9. If you don't e-verify your return immediately, you can still submit it. However, your filing won't be considered complete until it's verified.

10. In that case, you'll need to print, sign, and mail the ITR-V acknowledgment to the Centralized Processing Center (CPC), Bengaluru, within 30 days of filing your return.

Filing your ITR from the US doesn't have to be complicated; having the right documents, choosing the correct ITR form, and completing e-verification can help NRIs stay tax compliant in India with ease.