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.
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.
Complete questions 5–8
Complete questions 9–14
Sign and Date the Form
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:
*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.
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:
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
Office of International Education