Janice Lozano
International students in the US on F, J, M, or Q visas are considered exempt individuals and are excused from the Substantial Presence Test for a certain number of years. After this period, they will be subject to the test, which determines their tax residency. Most international students are considered nonresidents for tax purposes, and while they are required to file a tax return, they are not always required to pay taxes. International students can benefit from tax treaties with their home countries, which may exempt them from US income taxes on certain items of income. In recent years, international students have been able to e-file their taxes using Sprintax, which guides them on what forms to file.
| Characteristics | Values |
|---|---|
| Who is eligible to e-file? | Certain eligible non-residents can e-file their federal tax return only. |
| Who is not eligible to e-file? | Non-resident aliens and international students with F or J visas. |
| What if I am not eligible to e-file? | You will need to send your forms to: Internal Revenue Service Centre, Austin, TX 73301-0215, USA. |
| What if I have tax-related questions? | Contact the IRS directly at their free helpline: 1-800-829-1040. |
| What is Form 8843? | A form that certain non-resident aliens are required to file with the IRS, even if they had no US income. |
| What is the deadline for filing Form 8843? | 15 June 2025. |
| What is the deadline for all other F-1 students to file their tax documents? | 15 April 2025. |
| What is the deadline for non-residents who earned US income to file federal tax returns? | 15 April 2025. |
| What is the deadline for state tax returns? | Not specified, but these need to be filed in hard copy. |
| What is Sprintax? | A resource for non-residents that provides online federal and state tax preparation software. |
| What is the cost of using Sprintax? | Approximately $35.95 for federal and $25.95 for state tax returns. |
| What is the cost of submitting taxes to the IRS? | There is no cost unless you use a service or a certified public accountant. |
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What You'll Learn
International students with F or J visas are nonresidents for tax purposes
International students with F or J visas are typically considered nonresidents for tax purposes for their first five calendar years in the US. This means they are exempt from paying Social Security and Medicare taxes on wages earned during this period. However, they may still need to file specific tax forms, such as Form 8843, to comply with US tax requirements.
Nonresident Status for F and J Visa Students
International students holding F-1, J-1, or M-1 visas are generally classified as nonresident aliens for tax purposes under IRC section 7701(b) if they have been in the United States for less than five calendar years. This nonresident status brings certain tax benefits, primarily exemption from Social Security and Medicare taxes on wages earned within the US during their nonresident period. This exemption applies as long as the work performed aligns with the purposes of their nonimmigrant visa status.
Tax Filing Requirements for Nonresident Students
Even though F and J visa students are nonresidents for tax purposes, they may still need to file specific tax forms. For example, all international students in the US on F-1, J-1, F-2, or J-2 visas must file Form 8843 with the IRS, regardless of their income or tax residency status. This form is a requirement of the US government for the purposes of the substantial presence test. Additionally, nonresident students with certain types of income, such as taxable scholarships or fellowship grants, may need to file tax returns and could be eligible for tax refunds.
Transition to Resident Status
After five calendar years in the US, F and J visa students generally transition to resident status for tax purposes. At this point, they become liable for Social Security and Medicare taxes and must comply with the tax requirements for US residents. It's important for students to monitor their time in the US and be aware of this transition, as it will impact their tax obligations and filing requirements.
E-filing for Nonresident Students
In recent years, the IRS has opened e-filing to nonresidents, allowing certain eligible nonresidents to electronically file their federal tax returns using software like Sprintax Returns. However, state tax returns typically still need to be filed in hard copy. International students should refer to the IRS website and consult with their tax advisors to understand their specific e-filing options and requirements.
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International students and tax treaties
International students on F-1 visas can benefit from tax treaties between their home country and the US. The US has income tax treaties with 65 countries, and under these treaties, residents of foreign countries may be eligible for reduced tax rates or exemptions from certain US income taxes. For example, Korean international students are exempt from taxes on any grants, allowances, awards, or income ($2,000 or less) from personal services performed. French citizens are not subject to US tax on any income earned from gifts from abroad for the purpose of maintenance, education, study, research, or training.
To claim a tax treaty benefit on a non-compensatory scholarship or grant, international students must fill out a W-8BEN form. To complete this form, students will need to provide their personal information, such as their name, TIN, and address in their country of residence. If students wish to claim a tax treaty benefit on income from personal services, compensatory scholarships, or grant receipts, they must complete and submit Form 8233 to their university. This form requires a description of the services provided, the total amount of income earned, and the exact treaty on which the claim for tax exemption is based. Additionally, details of the US visa type, including entry and expiry dates, must be included.
It is important to note that tax treaty benefits are not applicable to state taxes, only federal taxes. Students and scholars who are non-residents for tax purposes and intend to take advantage of a tax treaty benefit should provide IRS Form 8233 and a tax treaty statement to the IRS. Students can use resources like Sprintax to help navigate the complexities of US tax filing and ensure they claim all the tax relief they are entitled to, including tax treaty benefits.
International students with F-1 visas may also be eligible for tax refunds from the US. For instance, if their scholarship is covered by a tax treaty, they may be able to claim a tax refund. Additionally, most F-1 students are not required to pay FICA tax unless they have been in the US for more than five years. If social security or Medicare taxes were withheld in error, students can contact their employer for a refund or file a claim with the IRS.
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E-filing taxes as an international student
International students in the US are required to file a tax return as a condition of their visa. However, not all international students will pay taxes to the US government, as they are entitled to various benefits and exemptions. In fact, if you have overpaid your taxes, you may be entitled to a refund.
Non-resident for Tax Purposes
Most international students with F or J visas are "non-residents for tax purposes". This means they are subject to different criteria than US citizens or permanent residents when paying taxes in the US. If you have been in the US for an extended period, you may be considered a "resident for tax purposes", even if you are a non-immigrant for immigration purposes.
E-filing
In the past, international students were not allowed to e-file their taxes and had to print, sign, and mail their documents. However, recently, the IRS opened e-filing to Tax Non-Residents. Now, certain eligible non-residents can e-file their federal tax return using Sprintax Returns. You can check your eligibility on the Sprintax Returns website. If you are eligible, you will not be required to send any hard copy documentation to the IRS to support your federal tax return unless specifically instructed to do so by the Sprintax software. However, it is still recommended to keep a copy of your tax reporting documents and tax return for your personal records.
Deadlines
The deadline for F-1 students to file their tax documents is usually April 15. For non-residents who earned US income, the deadline to file federal tax returns is April 15. If you miss the deadline, you may be subject to penalties, and your chances of securing a US visa or Green Card in the future may be jeopardized. However, you may be able to get an automatic 6-month extension.
Forms
If you did not earn any income during your time as an F-1 student in the US, you must still file a Form 8843 with the IRS before the deadline. This form is not an income tax return but a statement required by the US government for certain non-resident aliens on specific visas. If you earned income as a non-resident, you must file a federal tax return with the IRS. Depending on your circumstances, you may also need to file state tax returns.
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Tax software for international students
International students in the US on F-1 visas are considered nonresident aliens and are required to file their taxes. Even if they did not earn any income during their time as an F-1 student in the US, they are still required to file a form 8843 with the IRS. International students may be required to pay state tax depending on the state in which they live and earn income. Each state has different tax laws, and nine states, including Alaska, Florida, Nevada, and Washington, do not apply state income tax to earnings.
There are several tax software options available for international students to file their taxes:
- Sprintax: This is a cloud-based software that is user-friendly and has knowledgeable support staff. It is the leading online federal e-filing and state tax return self-preparation software for US non-residents. It helps thousands of international students file their IRS-compliant US nonresident tax returns each year. It is also free for students of partner universities.
- GLACIER Tax Prep: This is another tax software that is available for F-1 OPT students or J-1 students on Academic Training at the University of Michigan.
- Turbotax or H&R Block At Home™: These are examples of commercial tax software or websites that can be purchased and used to file taxes.
It is important to note that international students can benefit from tax treaties with their home countries. The US has income tax treaties with 65 countries, and under these treaties, residents may be eligible for reduced tax rates or exemptions from certain US income taxes.
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Tax forms for international students
International students in the US on F-1 visas are considered nonresident aliens for tax purposes and are subject to different tax rules than US citizens or residents. Even if an international student did not earn any income during their time in the US, they may still be required to file a tax return.
Every international student in the US for at least one day during the tax year is required to file at least one tax form - Form 8843. This form is not an income tax form but is required by the IRS for tax purposes. The deadline for filing Form 8843 is June 15 of the following year. If an international student had income during the tax year, they may need to file additional tax forms, such as Form 1040NR or Form 1040, depending on their residency status for tax purposes.
Tax Treaties
The US has income tax treaties with 65 countries, which may reduce or exempt international students from US income taxes. International students can benefit from these tax treaties when filing their tax returns and may be eligible for a tax refund if they have overpaid taxes.
E-filing for International Students
The IRS has recently opened e-filing to non-residents through Sprintax Returns, allowing eligible non-residents to e-file their federal tax returns. However, all state tax returns must still be filed in hard copy. Sprintax offers an online tax software specifically designed for international students to identify the necessary forms to file and provides expert tax advice and assistance.
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Frequently asked questions
In the past, international students were not allowed to e-file their taxes and had to print, sign, and mail their documents. However, this year, some international students can e-file their federal tax returns using Sprintax Returns. All state tax returns will need to be filed in hard copy.
International students on F, J, M, or Q visas are considered "exempt individuals" for the first 5 years in the US. After this period, they will be subject to the Substantial Presence Test, which determines their tax residency. F-1 and J-1 students are considered nonresident aliens for their first 5 calendar years in the US.
If you don't qualify for e-filing, you can still prepare your taxes through Sprintax by visiting their website and paying their fee (approximately $35.95 for federal and $25.95 for state). Alternatively, you can seek the help of a certified public accountant (CPA) who will charge for their services.
