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Nonresident Aliens Filing Form 1040-NR for Refund of U.S. Source Income Withheld
If you requested a refund of tax withheld on a Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding by filing a Form 1040NR U.S. Nonresident Alien Income Tax Return, we will need additional time to process the return. Please allow up to 6 months from the original due date of the 1040NR return or the date you actually filed the 1040NR, whichever is later to receive any refund due.
Page Last Reviewed or Updated: 15-Jan-2015
来自： http://www.irs.gov/Refunds/Nonre ... rce-Income-Withheld