International Students: Tax Filing Requirements And Exemptions

International students in the USA are required to file a tax return with the Internal Revenue Service (IRS) each year they are in the country. This applies to all international students, regardless of whether or not they earned an income during their time in the US. The deadline for filing tax returns is usually April 15, or the following Monday if that falls on a weekend. The type of tax return international students need to file depends on their income and visa status.

International students with an F, J, or M visa

International students in the USA with an F, J, or M visa are required to file a tax return. This is the case even if you did not earn an income while studying in the United States. However, the specific requirements and forms you need to fill out depend on the type of visa you hold and how long you have been in the USA.

F-1 Visa

F-1 visa holders are considered nonresident tax filers for their first five calendar years in the US. They are generally exempt from paying Social Security and Medicare taxes, but they are required to pay federal and state income taxes. F-1 visa holders who intend to reside in the US for longer than one year are subject to a 30% taxation on their capital gains during any tax year in which they are present in the US for 183 days or more (unless a tax treaty provides for a lesser rate of taxation). F-1 visa holders who earn income from internships or employment are also required to fill out a W-4 form.

J-1 Visa

J-1 visa holders are also considered nonresident tax filers for their first five calendar years in the US. They are required to pay federal taxes and income taxes on any income they earn. After five years, J-1 visa holders usually become resident tax filers.

M-1 Visa

M-1 visa holders are not allowed to accept employment (except during practical training) and are therefore generally not required to file income tax. However, in rare situations where they are paid for practical training, they may need to file income tax.

Nonresident Alien Status

International students with F, J, or M visas who have been in the USA for less than five calendar years are generally considered nonresident aliens for tax purposes. Nonresident aliens are exempt from paying Social Security and Medicare taxes on wages earned for services performed within the United States. However, they may still be required to file a tax return and report any income that is taxable under the Internal Revenue Code.

Resident Alien Status

International students with F, J, or M visas who have been in the USA for more than five calendar years are generally considered resident aliens for tax purposes and may be liable for Social Security and Medicare taxes. Resident tax filers have many options for filing their tax returns, including using tax preparation software such as Sprintax.

Non-resident alien for tax purposes

International students in the USA are required to file a tax return. This is mandatory, and not doing so by the deadline could cause problems with visas and green card eligibility.

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. Non-resident aliens are not liable for self-employment tax. However, non-resident alien students and scholars who have a taxable scholarship or fellowship grant, or any other income that is taxable under the Internal Revenue Code, must file taxes.

F and J student visa holders are considered non-resident aliens during their first five calendar years in the US. After five years, they are considered resident aliens. J researchers and professors are considered resident aliens after two calendar years in the US. H-1, TN, and O-1 visa holders are considered resident aliens once they meet the "substantial presence" test.

Non-resident alien students are exempt from Social Security Tax and Medicare Tax on wages for services performed within the United States. However, certain classes of alien employees are exempt from U.S. Social Security and Medicare taxes.

Resident alien for tax purposes

International students in the USA are required to file a tax return. This is true regardless of whether or not they have earned income. All international students and their spouses and dependents must complete Form 8843, which is informational and lets the Internal Revenue Service (IRS) know how long they have been in the USA.

International students with F, J, or M visas are considered non-resident aliens for tax purposes if they have been in the USA for less than five calendar years. If they have been in the USA for more than five calendar years, they are considered resident aliens for tax purposes. Resident aliens for tax purposes file taxes in the same way as US citizens and residents.

F and J student visa holders are considered resident aliens after five calendar years in the US. J researchers and professors are considered resident aliens after two calendar years in the US. H-1, TN, and O-1 visa holders are considered resident aliens once they meet the "substantial presence" test. A "resident alien for tax purposes" is a person who is a US citizen or a foreign national who meets either the "'green card' or "substantial presence" test as described in IRS Publication 519, US Tax Guide for Aliens.

It is important to note that "resident for tax purposes" is only a tax filing status. It does not mean that an individual is a resident by other definitions. Being a "resident" for tax purposes is not the same as being a resident for tuition purposes or a US permanent resident (green card holder).

Deadlines for filing taxes

As an international student in the US, you must file your tax returns by the deadline of April 15 (or the following Monday if the date falls on a weekend) to cover the previous calendar year of January 1 to December 31. This deadline is set by the Internal Revenue Service (IRS), the US government agency that collects taxes.

It's important to understand that filing tax returns is mandatory for international students, and non-compliance by the deadline could result in problems with or a revocation of your visa, as well as possible ineligibility for a green card.

If you are an international student on an F-1 visa, you are required to file a tax return, even if you did not work or earn any income during your time in the US. You will need to fill out Form 8843, which is a statement required by the US government for certain nonresident aliens who are in the US on F-1, J-1, F-2, or J-2 visas for purposes of the substantial presence test. The deadline for filing Form 8843 is April 15, 2025, and it must be mailed in a separate envelope for each family member.

If you had no US income and are only filing Form 8843, the deadline is June 15, 2025. However, if you received US-sourced income during the calendar year, you will likely need to file Form 1040NR in addition to Form 8843 to complete your tax return.

It is important to note that the tax laws for international students can be complex, and you may want to consult a professional tax advisor or your school's international student center for guidance.

Tax refunds

International students in the US can claim tax refunds. 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. If you are an international student on an F-1 visa, you are considered a nonresident alien for tax purposes and will be taxed only on US-source income.

Tax Treaties

If you are an international student and your country of residence has signed a tax treaty with the US, you may be partially or completely exempt from paying taxes. In such cases, you can claim a refund for the overpaid amount.

If you are an international student on an F-1 visa, you may be able to claim a tax refund on your scholarship if it is completely or partially covered by a tax treaty.

FICA Tax Refunds

Most F-1 international students are not required to pay FICA tax. You will only be obligated to pay this tax if you were in the US for more than five years. If you are not required to pay FICA tax but it was withheld from your pay, you can contact your employer for a refund. If you are unable to get a full refund from your employer, you can file a claim for a refund.

Tools to Help with Tax Refunds

Sprintax is a popular resource for international students to navigate the complexities of US tax filing and maximize their refunds. Sprintax Returns offers nonresident tax form preparation online through a simple step-by-step process. It analyzes your personal, income, and tax information and generates non-resident tax forms such as 1040NR, state tax returns, form 8843, and W-7 ITIN application where applicable.

Deadlines

The deadline for F-1 students to file their tax documents is usually April 15. However, if you are unable to file your federal income tax return by the deadline, you may be able to get an automatic six-month extension.

Frequently asked questions