International students and scholars are often surprised to learn they have tax filing obligations while they are present in the United States — even if they did not work in the prior year. Tax filing does not necessarily mean that taxes must be paid. Tax filing is a legal requirement.

*Please note that information presented on this page has not been approved by the IRS nor the U.S. Treasury. In addition, staff from the Office of International Education cannot answer detailed questions pertaining to your Income Tax Return. Please check the power points available for completing federal tax forms and state tax forms and any other resources listed below.

I. You are required to file the appropriate forms with the IRS whether or not you have earned income in a fiscal year. 

• Federal/State Tax Returns are due on April 15, 2012 (April 17, 2012 this year) for the fiscal year 2011.
• All non-resident aliens in the U.S. on F or J Student visas for five years or less,  MUST file Form 8843.
  This form asks for certain information about your immigration status.  Therefore, if a nonresident alien (in F or J status) has no income in the United States, he/she must still file Form 8843.

Instructions in Filling Out Form 8843

• The box for the Taxpayer Identification Number should be filled in with either a Social Security number or an Individual Tax Identification Number (ITIN).  If you do not have a SSN or ITIN, please attach form W-7 and write down “Applied for” in the box.

• Be sure to correctly fill in name and address.  You name should be written as it appears on your passport.

Form 8843 PART I—Everyone Must Complete Part I

1a. Type of visa stamp in your passport you used to enter the US and the date of your entry.

1b. Current nonimmigrant status: Current nonimmigrant status should be the same as 1a, unless you changed your status.  (If you changed your status while in the US, for example: you entered as a F-2 and then changed to F-1 without leaving the US, you would enter F-1 as your status and the date your change occurred.  The date should be indicated on the approval notice you received from Immigration).

2. Enter your country of citizenship

3a. Country that issued your passport (should be same as 2).

3b. Passport number

4a. Estimate the number of days you were present in the US during the indicated years.

4b. Estimate the number of days that you were present in the US for the tax year.

Form 8843 PART II—To Be Completed By J-1 Research Scholars and Professors

Complete questions 5–8

PART III—To Be Completed By F-1 and J-1 Students

Complete questions 9–14

Sign and Date the Form
 

II. What is Considered Income?

Nonresidents for purposes here (students in F and J status) are taxed only on their U.S. income.  Sources of U.S. *income may include the following:

• On-campus employment
• Scholarships
• Graduate assistantships
• Practical or academic training

*Note:  “income” is not limited to wages paid to nonresidents in cash, but also includes that portion of a scholarship or assistantship that is applied to housing and meal expenses.  The portion applied directly to tuition, fees and books is not considered income to any student.  If scholarship money is provided directly to the nonresident by check or cash, however, it is fully taxable.
 

III. Who Must File a Tax Return

• All nonresident aliens in F or J status in the United States who have income must file a U.S. tax return if their income is more than $3,650 for tax year 2010.  Non resident aliens usually complete form 1040NR-EZ.
• A tax return must be filed even when no taxes are withheld from the income due to a tax treaty exemption between the United States and the country of tax residence for the international visitor.
• NOTE:  Students in F or J status who were employed as non-resident aliens should be exempt from Social Security and Medicare taxes (together called FICA)  If these taxes were deducted from your paycheck in error, you must ask your employer for a refund and file Form 843 and supplemental Form 8316. 
  
  

IV. Ten Common Tax Return Errors Foreign Nationals Should Avoid

Please read

V. Filing for Taxes PowerPoint Presentations

The Federal Government and New York State have provided us with power point presentations regarding the filing of taxes.  Please click here to view these presentations:

• IRS Federal Tax PowerPoint
• NYS Tax PowerPoint
  
  

VI. Additional Resources

• Internal Revenue Service (IRS)
• IRS Forms
  

VII. IRS Publications

519: U.S. Tax Guide for Aliens – Explaining the difference between “Resident” and “Non-Resident Alien” status and other topics affecting international visitors. 

901:  U.S. Tax Treaties – Tables and texts that outline each current tax treaty. 

Additional tax treaty information