International Students: When To File Taxes

International students in the USA are required to file a tax return, regardless of income. This is mandatory and not doing so by the deadline could cause issues with visas and green cards. All international students and their spouses and dependents must complete Form 8843, which lets the IRS know how long someone has been in the USA. Students with F-1 visas are not required to pay employment taxes, while J-1 visa holders pay taxes like US citizens. M-1 visa holders don't pay taxes as they don't earn income. The US has tax treaties with 65 countries, so students from these countries may be exempt or pay a reduced rate.

Explore related products

School, Work, and the IRS: A Student’s Tax Handbook

$6.49

1040NR? or 1040? U.S. Income Tax Returns for Visa Holders +: International Organization and Foreign Embassy Employees Seventh Edition

$23.95

Tax Savvy for Small Business: A Complete Tax Strategy Guide

$22.97 $31.99

Tax Deduction Log Book: A Record Book To Keep Track Of Your Deductible Expenses - Simple Tax Deductions Organizer Logbook For Small Business

$5.99

International Taxation In Plain English: A Student's Guide To The U.S. Tax Treatment of Cross-Border Activities (Student Version)

$87.5

International Taxation of Trust Income: Principles, Planning and Design (Cambridge Tax Law Series)

$41.99 $45

Non-resident alien status

International students in the USA are required to file a tax return. The Internal Revenue Service (IRS) has a strict deadline of April 15 (or the following Monday if it falls on a weekend) to file tax returns covering the previous calendar year of January 1 to December 31.

An alien is any individual who is not a US citizen or US national. A non-resident alien is an alien who has not passed the green card test or the substantial presence test. Non-resident aliens are exempt from US tax in certain circumstances, for example, if they are foreign government-related individuals.

International students with an F, J, or M visa who have been in the USA for less than five calendar years are considered non-resident aliens for tax purposes. If you are a non-resident alien, you only pay tax on income earned in the US. The amount of tax you pay depends on how much you earn, the tax rates of each state, and your entitlement to tax treaty benefits. The US has income tax treaties with 65 countries, which can often reduce or eliminate US tax on various types of personal services and other income, such as pensions, interest, dividends, royalties, and capital gains.

If you are a non-resident alien, you will need to file a tax return if you were engaged or considered to be engaged in a trade or business in the United States 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 or credits.

If you are a non-resident alien, you will need to complete Form 1040NR or 1040NREZ and Form 8843. Form 8843 is not an income tax return; it is a statement required by the US government for certain non-resident aliens who are in the US on F-1, J-1, F-2, or J-2 visas for purposes of the substantial presence test. Even if you did not earn any income, you still have a filing requirement and must file Form 8843 with the IRS before the deadline.

Explore related products

Singapore Tax Workbook 2022/23

$80

Simplified GST: A Practical Hinglish Guide on GST for students, teachers, accountants, CA's, consultants, lawyers, business owners complying with tax rules, professionals, or general public

$24.99

Cambridge IGCSE ® French as a Foreign Language Workbook (Cambridge Assessment International Educa)

$18.99

European Tax Law Seventh Edition: Volume I (Student Edition)

$45 $77

South-Western Federal Taxation 2021: Comprehensive (with Intuit ProConnect Tax Online & RIA Checkpoint, 1 term Printed Access Card)

$68.11 $283.95

Concepts in Federal Taxation 2022 (with Intuit ProConnect Tax Online 2021 and RIA Checkpoint 1 term Printed Access Card)

$120.93 $283.95

Income and tax treaties

The US federal government requires American citizens and international students to file a "tax return" each spring. This requirement applies even if you did not earn any income in the US. International students are considered "non-resident aliens" for tax purposes and are taxed only on their US-sourced income. However, some international students may be classified as "residents" or "resident aliens" if they pass the "substantial presence test".

The US has income tax treaties with approximately 65-66 countries. These treaties can reduce or eliminate taxes on various types of income, such as personal services, compensatory scholarships, grants, pensions, interest, dividends, royalties, and capital gains. The specific terms of the tax treaty depend on the agreement between the US and the student's home country. To determine eligibility for tax treaty benefits, students can refer to IRS Publication 901 or the text of the tax treaty.

To claim tax treaty benefits, international students must complete Form 8233 and submit it to their university. This form allows students to claim exemptions from withholding on compensation for independent or certain dependent personal services. Additionally, students must provide a tax treaty statement and comply with the requirements of their visa. It is important to note that tax treaties do not exempt students from state taxes, and the tax rates and deductions vary across different states.

International students should consult their university's international student center or a professional tax advisor to navigate the complex tax filing process. They can also use resources like Sprintax to prepare their federal tax returns and determine their eligibility for tax treaty benefits.

Explore related products

International Trade and Global Macropolicy (Springer Texts in Business and Economics)

$92.51 $109

The Short Cheap Tax Book for Students: 50 Plus Things to Get Young People’s Tax and Financial Life Started Off Right

$7.49 $7.49

J. K. Lasser's Your Income Tax 2022: For Preparing Your 2021 Tax Return

$4.49 $24.95

Schaum's Outline of Principles of Accounting I, Fifth Edition

$12.1 $25

English for Tax Professionals: Student's Book

$50

Consumer Math Reproducible The Mathematics of Housing & Taxes

$17.99

Tax forms and software

The tax forms that international students need to file depend on their income and residency status. Nonresident international students on F-1, J-1, M-1, Q-1, or Q-2 visas are exempt from social security tax. If an international student did not earn any income while in the US, they may not need to file a federal tax return but will still need to file Form 8843.

If an international student received a taxable scholarship or fellowship grant, they may need to file Form 1042-S or Form 1099. Form 1042-S is for non-resident alien students whose scholarship or fellowship money exceeds tuition and related fee charges. Form 1099 is for those who worked as independent contractors rather than employees of an organization. Most international students do not receive a Form 1099.

If an international student received wages or taxable scholarships from US sources, they must file Form 8843 and Form 1040NR by April 15. This deadline applies to tax filings for the year 2024.

To prepare their federal tax return, international students can use tax software such as Sprintax, which is partnered with major universities. Sprintax helps students determine which forms they need to file and supports them in e-filing their taxes. GLACIER Tax Prep is another software that can be used to determine residency status for tax purposes.

Explore related products

Tax-Free Retirement

$14.9 $16

Tax Literacy For NIL: "A Student-Athlete’s Guide to Keeping More of What You Earn" (Financial Literacy For NIL)

$9.99 $19.99

K12 Student Workbook for Financial Algebra: Advanced Algebra with Financial Applications Tax Code Update, 2nd Student Edition

$42.24

Motro and Blank's The Income Tax Map, A Bird's-Eye View of Federal Income Taxation for Law Students, 2022

$54.9 $80

Tax Deduction Tracker: A Logbook To Keep Track Of All Your Expenses To Figure Your Tax Deduction - Simple Tax Deductions Organizers Book

$5.99

Taxes For Dummies: 2024 Edition

$18.09 $26.99

Deadlines and extensions

International students in the US on an F-1 visa are considered nonresident aliens by the IRS and are subject to special rules regarding the taxation of their income. Even if an international student did not earn any income during their stay in the US, they are still required to file a tax return as a condition of their visa. The deadline for international students to file their federal income tax return is April 15, 2025. If a student misses the deadline, they may be able to get an automatic six-month extension, but they will still have to pay interest on any tax not paid by the regular due date.

Form 8843, which is required for all international students, has a deadline of June 15, 2025, if the student had no US income. If the student received income in the US, they will likely need to file Form 1040-NR as well, which has the same deadline as the federal income tax return.

It is important to note that not all US states require international students to file a state tax return, but many do. State deadlines will differ from the federal deadline, so international students should check the relevant state's website to find out their specific obligations and deadlines.

While there is no cost to submit tax returns to the IRS, international students may choose to use a professional tax preparation service, such as Sprintax, or seek the help of a certified public accountant (CPA) for a fee. These services can provide expert advice and assistance, especially for more complicated tax returns. For specific questions, international students can also call the IRS directly at 1-800-829-1040.

Explore related products

TurboTax Deluxe 2024 Tax Software, Federal & State Tax Return [PC/MAC Download]

$79.99

TurboTax Home & Business 2024 Tax Software, Federal & State Tax Return [PC/MAC (MacOS Ventura 13 or Sonoma 14 is required for TurboTax Desktop 2024) Download

$129.99

J.K. Lasser's Your Income Tax 2025: For Preparing Your 2024 Tax Return

$13.99 $26.95

H&R Block Tax Software Deluxe + State 2024 with Refund Bonus Offer (Amazon Exclusive) Win/Mac [PC/Mac Online Code]

$59.99

Be Smart Pay Zero Taxes: Use the Buy, Borrow, Die Strategy to Get Rich and Stay Rich

$14.07 $24.99

J.K. Lasser's 1001 Deductions & Tax Breaks 2025: Your Complete Guide to Everything Deductible

$13.9 $25

Social security and tax IDs

International students in the US are required to file a tax return. The Internal Revenue Service (IRS) is the US government agency that collects taxes, and the deadline to file the tax return is usually April 15.

If you have earned an income, you will need to receive a report of the previous year's income before you can complete your tax forms. This is usually reported on Form W-2 or 1042-S. If you received additional income as an independent contractor, you may receive a 1099MISC.

If you worked in the US and received taxable employment compensation, you may need to use a Social Security Number (SSN) on your tax forms. SSNs are 9-digit employee identification numbers issued by the US Social Security Administration (SSA). Eligibility for an SSN is based on a person's eligibility to work in the US. US citizens, permanent residents, and qualified foreign nationals—including, in certain circumstances, students in F-1 or J-1 student status—are eligible for an SSN. If you are an F-1 or J-1 student interested in applying for an SSN, note that application requirements differ depending on your immigration status. To apply for an SSN, you must submit a Social Security Letter Request to the Office of International Students and Scholars (OISS) via TC-Compass. If your employment is based on optional practical training, international organization employment, or severe economic hardship employment, you do not need an OISS letter.

If you are not eligible for an SSN, you must apply for an Individual Taxpayer Identification Number (ITIN) from the IRS to use on forms. If you did not receive any income and only need to file Form 8843, you do not need either an SSN or ITIN.

Frequently asked questions