Filing Multiple Tax Returns: International Student's Guide

International students in the US are required to file a tax return each year, even if they did not earn money. This is a condition of their visa, and failure to do so may result in visa processing delays. International students are taxed in the same way as nonresident aliens for US federal income tax purposes, meaning they are only taxed on US-source income. However, if their country of residence has signed a tax treaty with the US, they may be partially or completely exempt from tax. Students can use a professional tax preparation service or file their tax return themselves for free.

Non-resident alien status

International students in the US on an F-1 visa are considered non-resident aliens for tax purposes for the first five calendar years of their stay. This means that they will be taxed only on US-source income. If you are a non-resident alien, you will need to file Form 1040-NR (federal tax return) to assess your federal income and taxes.

Non-resident aliens who are required to file an income tax return must use Form 1040-NR, US Nonresident Alien Income Tax Return. If you are an employee and receive wages subject to US income tax withholding, or you have an office or place of business in the US, you must generally file by 15 April. If you are not an employee or self-employed person who receives wages or non-employee compensation subject to US income tax withholding, or if you do not have an office or place of business in the US, you must file by 15 June.

If you are a non-resident alien at the end of the tax year, and your spouse is a resident alien, your spouse can choose to treat you as a US resident alien for tax purposes and file Form 1040 using the filing status "Married Filing Jointly". You must file a return if you are a non-resident alien engaged or considered to be engaged in a trade or business in the US during the year, if you have US income on which the tax liability was not satisfied by the withholding of tax at the source, or if you want to claim a refund of excess withholding or claim the benefit of any deductions of credits.

If you have left the US and filed a Form 1040-C on departure, you must still file an annual US income tax return. If you are married and both you and your spouse are required to file, you must each file a separate return, unless one of the spouses is a US citizen or a resident alien, in which case the departing alien can file a joint return with their spouse.

It is important to note that non-resident alien students and scholars who have a taxable scholarship or fellowship grant, income partially or totally exempt from tax under the terms of a tax treaty, or any other income that is taxable under the Internal Revenue Code, are required to file. On the other hand, non-resident alien students and scholars who have income only from a US savings and loan institution or a US credit union are not required to file.

Tax treaties

International students in the US, particularly those on an F-1 visa, are considered nonresident aliens for tax purposes and are taxed only on US-source income. This means that international students are generally taxed in the same way as nonresident aliens. However, if the student's country of residence has a tax treaty with the US, they may be partially or completely exempt from paying taxes. The US has tax treaties with 65 countries, and these treaties can reduce or eliminate US taxes on various types of income, including pensions, interest, dividends, royalties, and capital gains.

To claim tax treaty benefits, students may need to submit specific forms, such as Form 8233 or Form 8833, depending on their specific circumstances. These forms help reduce or eliminate the amount of tax withheld from their wages. Additionally, students must attach the appropriate statement from the "US Tax Guide for Aliens" publication to their forms. It is important to note that tax filing is required for nonresident alien students who have taxable scholarship or fellowship grants, income partially or totally exempt under a tax treaty, or any other income taxable under the Internal Revenue Code.

It is crucial for international students to correctly complete their tax forms, as this can impact future Green Card and visa applications. The IRS provides resources, such as Publication 901 "US Tax Treaties", to help individuals determine if their country has an income tax treaty with the US and understand how these treaties apply to their specific situations. Additionally, the IRS can be directly contacted for guidance and advice on tax-related questions.

Overall, while international students in the US are subject to taxation, the specific requirements and exemptions vary based on their visa status, country of residence, and the applicable tax treaties. It is important for students to understand their tax obligations and take advantage of available resources to ensure accurate and timely compliance with tax laws.

Tax forms

As an international student in the US, you will need to file a tax return each year. The IRS deadline for filing tax returns at the federal level is usually around mid-April. However, the exact date may vary from year to year. For example, in 2023, the deadline was April 18, while in 2025, it is April 15.

International students on an F-1 visa are considered nonresident aliens for tax purposes for the first five calendar years of their stay in the US. This means that they will be taxed only on US-source income. If you are on an F-1 visa and earned an income from employment or other sources in the US, you will need to file a US tax return (Form 1040-NR) for income from US sources. This form is used to assess your federal income and taxes. Additionally, you will need to file Form 8843, which is an informational statement required by the IRS for nonresidents. This form must be submitted even if you did not earn any income in the US. It should be noted that not all US states require that you file a tax return at the state level, but many do. Therefore, you may also need to file a state tax return, depending on the state you are in.

If you are an international student on an F-1 visa and have received a taxable scholarship or fellowship grant, you may be required to file a tax return. This is the case if your scholarship or fellowship grant is taxable according to Chapter 1 of Publication 970, "Tax Benefits for Education". On the other hand, if your scholarship or fellowship grant is entirely tax-free according to the same chapter, you are not required to file a tax return.

It is important to note that the information provided here may not apply to your specific situation, as tax laws can be complex and depend on various factors. Therefore, it is always best to consult the IRS directly or seek advice from a qualified tax accountant to ensure you are complying with all relevant tax laws and regulations.

Deadlines

It is crucial to meet these deadlines, as missing them may lead to unwanted fines and penalties. Moreover, it could jeopardize your chances of securing a US visa or Green Card in the future. International students on an F-1 visa, who are considered non-resident aliens for tax purposes, must file their tax returns annually. This is to ensure compliance with US tax laws and to maintain their legal status while in the country.

Even if you did not earn any income during your time as an F-1 student in the US, you still have a filing requirement. You must file Form 8843 with the Internal Revenue Service (IRS) by the deadline. Form 8843 is not an income tax return but a statement required by the US government for certain non-resident aliens. If you are only filing Form 8843, the deadline for 2025 is June 15. This form is necessary to fulfill visa obligations and maintain legal status under F, J, M, and Q visas.

Additionally, depending on the state you reside in, you may also be required to file a state tax return. Not all US states mandate a tax return at the state level, but many do. Therefore, it is essential to check your state's website to determine your specific state tax filing obligations and their respective deadlines.

Taxable income

International students in the US on an F-1 visa are considered nonresident aliens for tax purposes for the first five calendar years of their stay. Nonresident aliens are taxed only on US-source income. This means that any income from a source outside the US is not taxable.

There is no minimum dollar amount of income that triggers a filing requirement for a nonresident alien. However, nonresident alien students and scholars must file a tax return if they have:

• A taxable scholarship or fellowship grant
• Income partially or totally exempt from tax under the terms of a tax treaty
• Any other income that is taxable under the Internal Revenue Code

Nonresident alien students and scholars do not need to file a tax return if their income is only from a US savings and loan institution, a US credit union, a US insurance company, or an investment that generates portfolio interest. They are also exempt from tax if their income is from a scholarship or fellowship grant that is entirely tax-free.

If you are a nonresident alien, you will need to file Form 1040-NR (federal tax return) to assess your federal income and taxes. You will be required to enter your name, current address, and social security number (SSN) or IRS individual taxpayer identification number (ITIN), as well as other general personal information. You will also need to submit a W-2 form, which is used to report wages paid to employees and the taxes withheld.

If you are an international student, you will also need to file Form 8843, even if you didn't earn any money in the US. This form must be filed separately for each dependent. Additionally, some states require that you file a tax return at the state level, so be sure to check your state's website for specific requirements and deadlines.

Frequently asked questions