Savanna Hoffman
International students on F-1 and J-1 visas are typically considered non-residents for tax purposes for five calendar years, regardless of their date of entry. However, in the context of university policies in Illinois, the definition of residency status may vary. For instance, at Illinois State University, a student may qualify as a resident independent of their parents' domicile if they have been a resident of Illinois for at least six months before the academic term. On the other hand, the University of Illinois Chicago considers a student a resident if they have lived in Illinois for a year for non-educational purposes. Graduate students with graduate assistantships and teachers in Illinois elementary and secondary schools are also typically treated as residents at Illinois State University.
| Characteristics | Values |
|---|---|
| Who is considered an Illinois resident? | An individual who resided with their parent or guardian while attending a public or private high school in Illinois. |
| An individual who graduated from a public or private high school or received the equivalent of a high school diploma in Illinois. | |
| A person whose parent(s) move to Illinois may become a resident at the beginning of the term following the move. | |
| A student may qualify for residency independent of the domicile of their parents if the student has been a resident of Illinois for at least six months prior to the beginning of an academic term. | |
| Graduate students holding a graduate assistantship. | |
| Teachers in the public and private elementary and secondary schools of Illinois who hold an appointment of at least one-quarter time. | |
| An employee, or a spouse of an employee, transferred to Illinois by their employer for full-time employment purposes and residing in Illinois. | |
| A noncitizen may establish residency through their resident spouse, unless the person holds a visa that precludes an intent to permanently reside in the United States. | |
| A non-resident shall be classified as a resident if their spouse is a resident of Illinois. | |
| Who is not considered an Illinois resident? | Living in Illinois to attend school does not make you an Illinois resident. |
| F-1 and J-1 students are considered nonresidents for tax purposes for five calendar years regardless of the date of entry. | |
| Individuals who hold a temporary visa are not eligible for in-state tuition. |
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What You'll Learn
- International students on F-1 and J-1 visas are non-residents for tax purposes
- International students can establish residency through their resident spouse
- Graduate students with assistantships are treated as residents
- Students with one in-state and one out-of-state parent are considered in-state residents
- International students must file at least one US tax form per year
International students on F-1 and J-1 visas are non-residents for tax purposes
International students on F-1 and J-1 visas are considered non-residents for tax purposes for up to five calendar years, regardless of their date of entry. This means that even if they have been living in Illinois for more than six months, they are still considered non-residents of the state for tax purposes. This is important because non-residents are taxed differently from residents. For example, F-1 and J-1 non-resident aliens are exempt from FICA (Social Security and Medicare) taxes on wages earned from legal employment in the United States.
It is important to note that tax status (non-resident or resident) is separate from immigration status. An individual may be a resident for tax purposes while still being a non-resident for immigration purposes. To determine residency status for tax purposes, the IRS Substantial Presence Test can be used. Additionally, all international students and scholars, as well as their dependents, are required to file at least one tax form for every year they are present in the U.S.
GLACIER Tax Prep is a software that can be used to automatically determine residency status for tax purposes. However, it is important to note that Fulbright-sponsored J-1s should not use GLACIER Tax Prep, and should instead check with their program sponsors to determine if they will provide assistance.
In summary, international students on F-1 and J-1 visas are generally considered non-residents for tax purposes for up to five calendar years from their date of entry into the U.S. This has implications for tax exemptions and filings, and software like GLACIER Tax Prep can help determine residency status for tax purposes.
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International students can establish residency through their resident spouse
International students in Illinois are typically classified as non-residents. However, they can establish residency through their resident spouse, provided they meet certain requirements.
According to the University of Illinois Chicago (UIC), international students with certain types of visas may be eligible for in-state tuition if they are residents of Illinois and meet the applicable residency regulations. This indicates that international students can, in fact, become residents of Illinois, and one way to do so is through their spouse.
The Illinois State University's policies support this, stating that a non-resident shall be classified as a resident if their spouse is a resident of Illinois and meets the applicable requirements. This applies to non-citizens as well, who can establish residency through their resident spouse unless they hold a visa that indicates no intention to permanently reside in the United States.
Additionally, if an international student's spouse is in the military and is stationed in Illinois, the student, their spouse, and any dependents shall be deemed Illinois residents for tuition purposes.
To establish residency, international students may be required to submit certain documentation. This can include a valid Illinois driver's license, an Illinois state identification card, an apartment lease, proof of mortgage payments, or an I-94 form with specific designations.
It is important to note that the requirements for establishing residency may vary depending on the specific university or institution. Additionally, there are different requirements for independent students versus dependent students when it comes to determining residency for financial aid purposes. For example, an independent student must have physically resided in Illinois for 12 continuous full months immediately prior to the start of the academic year for which they are requesting assistance.
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Graduate students with assistantships are treated as residents
To establish residency in Illinois, an individual must meet certain criteria. For graduate students with assistantships, the university considers them residents, and they are eligible for in-state tuition. This is a benefit provided by the university to support graduate students financially while also providing them with professional development opportunities.
To be eligible for a graduate assistantship, students must be admitted unconditionally to a graduate academic program and meet the academic progress requirements. They must also be legally eligible to work in Illinois and fulfill the necessary work hours for the position. International students with F-1 visas can hold graduate assistantships, but their appointments cannot exceed 20 hours of work per week, and they are not permitted to work off-campus.
Graduate assistantships are a popular way for universities to support graduate students financially. These positions provide important professional development opportunities for students while allowing them to gain valuable experience in their respective fields. Graduate teaching assistantships involve supporting instruction in classrooms or laboratories. Graduate research assistantships involve assisting faculty members with their research projects.
In summary, graduate students with assistantships are treated as residents in Illinois, and this residency status is a benefit conferred by the university. International students with certain visa types may be eligible for graduate assistantships, but their residency status for tax and tuition purposes may differ. It is important for international students to understand the specific regulations and requirements that apply to their situation.
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Students with one in-state and one out-of-state parent are considered in-state residents
In Illinois, a student with one in-state and one out-of-state parent is considered an in-state resident for the purpose of university policies and procedures. This means that they are eligible for in-state tuition fees. This is also the case for students with one parent who moves to Illinois—they may become a resident at the beginning of the term following the move.
However, it is important to note that residency status for in-state tuition can only be claimed through a parent, spouse, or legal guardian. Therefore, if a student is not a dependent, they must live in Illinois for one full year for non-educational purposes to establish residency. This means that they cannot attend school during the year they are establishing residency.
Additionally, graduate students holding a graduate assistantship and teachers in public and private elementary and secondary schools of Illinois with appointments of at least one-quarter time are considered residents. An employee or spouse of an employee transferred to Illinois by their employer for full-time employment purposes may also qualify for reclassification as a resident without waiting for the usual six months, provided that citizenship or alien registration requirements are met and the residency application submission deadline is met.
For non-citizens, residency may be established through a resident spouse unless the person holds a visa that indicates no intention to permanently reside in the United States. Under extreme circumstances, a non-citizen may request consideration for in-state residency due to severe economic hardship caused by unforeseen circumstances beyond their control.
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International students must file at least one US tax form per year
International students in the US are required to file at least one tax form per year. This is because the US has federal income tax, which is levied by the IRS on the annual earnings of individuals, corporations, trusts, and other legal entities. International students are typically considered nonresident aliens for tax purposes and are only taxed on their US-sourced income. However, they must still file a tax return each year they are in the US.
There are three main types of residency for tax purposes in the US: residents, nonresidents, and dual-status aliens. Most international students on F, J, M, or Q visas are considered nonresident aliens. F1 visa holders, in particular, are considered nonresident aliens for their first five calendar years in the US. After this period, they will be considered 'resident aliens' for tax purposes if they pass either the 'green card test' or the substantial presence test.
The substantial presence test determines whether an individual who is not a US citizen or permanent resident should be taxed as a resident or nonresident alien for a specific year. To meet this test, an individual must be physically present in the US on at least 183 days over a 3-year period, including the current year and the two preceding years. This calculation takes into account the number of days spent in the US during the current year, one-third of the days spent in the US during the first preceding year, and one-sixth of the days spent in the US during the second preceding year.
Even if international students did not earn any income during their stay in the US, they are still required to file a tax form. Form 8843 is a statement that must be filed with the IRS by nonresident aliens on F or J visas. This form is not an income tax return but is required for the substantial presence test. The deadline for filing Form 8843 is June 15, 2025, if the individual had no US income.
If an international student earned income in the US, they must file a tax return and report their income. This is typically done through Form W-2 or 1042-S, which shows the individual's earnings and taxes withheld. Additionally, if the student received income as an independent contractor, they may receive a 1099MISC form. It is important to comply with US tax laws, as there can be consequences for future immigration status and visa applications.
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Frequently asked questions
International students are generally considered non-residents of Illinois for tax purposes for five calendar years, regardless of their date of entry. However, they may be able to establish residency through a resident spouse or by attending school in Illinois for at least three years.
Illinois residents may be eligible for in-state tuition rates at public universities, which are significantly lower than out-of-state tuition rates. Additionally, residents may have access to state-specific scholarships, grants, and financial aid programs.
To establish residency in Illinois, an international student must physically reside in the state for at least one year for non-educational purposes. They must also demonstrate that Illinois is their true, fixed, and permanent home.
Yes, there are some exceptions. For example, graduate students holding a graduate assistantship are treated as residents. Additionally, if an international student has a spouse who is a resident of Illinois, they may be classified as a resident if they meet the applicable regulations.
