Lori Meadows
International students in the United States are required to file certain tax forms annually, and their tax obligations may vary from those of US citizens. International students on F1 and J1 visas are considered non-residents for tax purposes for their first five years in the US, and are required to submit Form 8843 to the Internal Revenue Service (IRS) even if they had no income. If they earned US income, they may need to file federal and state tax returns, and possibly local tax returns, depending on the state. In Pennsylvania, non-residents must file a state tax return if they earned more than the minimum taxable income, while part-year residents are taxed on their Pennsylvania-source income for the portion of the year they were residents.
| Characteristics | Values |
|---|---|
| Who is considered a non-resident for Pennsylvania state tax purposes? | Full-time students for the past tax year |
| What form should non-residents file? | Form PA-40 |
| Who are considered non-residents for tax purposes? | International students and scholars on F, J, M, or Q visas |
| What form should nonresident aliens file? | Form 1040NR |
| Who is exempt from filing Form 1040NR? | Nonresident alien students, teachers, or trainees on F, J, M, or Q visas |
| What form is issued by the employer? | Form W-2 |
| Who receives Form 1042-S? | International students and scholars who signed a treaty or received a fellowship stipend or academic award |
| What is the deadline for filing taxes for students in F-1 or J-1 status? | April 15, 2025 |
| What tool can help international students prepare taxes online? | Sprintax |
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What You'll Learn
- International students on F1 and J1 visas are considered non-residents for their first 5 years in the US
- Non-residents are taxed only on income from sources within Pennsylvania
- International students must file Form 8843 with the IRS if they were in the US anytime in the previous year
- Students with US income must file additional forms and likely state and local taxes
- International students may need to file a Keystone local tax return for income in the City of Bethlehem
International students on F1 and J1 visas are considered non-residents for their first 5 years in the US
International students on F1 visas are allowed to enter the United States as full-time students at an accredited college, university, seminary, conservatory, academic high school, elementary school, or other academic institution, or in a language training program. They must be enrolled in a program or course of study that ends with a degree, diploma, or certificate, and their school must be authorized by the U.S. government to accept foreign students. International students on F1 visas are considered non-residents for their first 5 years in the US and are therefore exempt from Social Security Tax and Medicare Tax on wages.
F1 students who intend to reside in the US for more than a 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. They are also required to submit Form 8843 to the Internal Revenue Service (IRS) even if they had no income. If they earned $1 or more of US-sourced income, they may need to file a federal tax return with the IRS and, depending on their circumstances, a state tax return.
International students on J1 visas are exchange visitors who intend to participate in an exchange visitor program approved by the U.S. Secretary of State. Like F1 visa holders, J1 visa holders are considered non-residents for their first 5 years in the US and are therefore exempt from Social Security Tax and Medicare Tax on wages. J1 visa holders are also required to submit Form 8843 to the IRS, regardless of whether they had any income.
It is important to note that after 5 calendar years, international students on F1 and J1 visas who meet the ""Substantial Presence Test"" will become resident aliens for US tax purposes and will be liable for Social Security and Medicare taxes.
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Non-residents are taxed only on income from sources within Pennsylvania
International undergraduate students on J1 and F1 visas are automatically considered non-residents for their first five calendar years in the US. Scholars/Researchers on J visas are automatically considered non-residents for two out of their last six calendar years in the US. If you've been in the US for longer than these periods, the Substantial Presence Test will determine your tax residency.
If you are a non-resident for Pennsylvania state tax purposes, you must file a Pennsylvania state tax return on Form PA-40 if you earned more than the stated minimum in Pennsylvania taxable income for the year, even if no tax is due. You are usually considered a resident for Pennsylvania state tax purposes only if you were in Pennsylvania for more than 183 days in the calendar year (other than as a student) and you've established a domicile in Pennsylvania.
Non-residents must report net profit (loss) from business or farm operations, as well as net income (loss) from the sale of real or tangible property in Pennsylvania. They must also report net income (loss) from rental property in Pennsylvania and income from royalties, patents, and copyrights for the use of the property in Pennsylvania. Non-residents must also report winnings from gambling and lotteries in Pennsylvania, but not prizes awarded by the Pennsylvania Lottery.
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International students must file Form 8843 with the IRS if they were in the US anytime in the previous year
International students on F1 and J1 visas are automatically considered non-residents for their first five calendar years in the US. If you're physically in the US on an F or J visa at any time during a calendar year, you must submit Form 8843 to the Internal Revenue Service (IRS). This is true even if you had no income during your stay in the US. Form 8843 is not a US income tax return; it is an informational statement required by the IRS for non-residents for tax purposes. It should be submitted for every non-resident taxpayer present in the US at any time during the previous calendar year, including spouses, partners, and children.
You can fill out Form 8843 by following the instructions on pages 3 and 4 of the form. You must complete the top portion of the form with your name as it appears on your passport and your addresses. If you have a Social Security Number (SSN) or Individual Tax Identification Number (ITIN), you can write it in the top right box. However, you do not need an SSN or ITIN if you are only filing Form 8843. You can leave this box blank if you do not have either of them.
If you earned income in the US, you must file a tax return (Form 1040-NR) in addition to Form 8843. If you have no income and are only filing Form 8843, you should print it out and mail it to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date (including extensions) for filing Form 1040-NR. The deadline for filing Form 8843 in 2025 is April 15, 2025, along with any tax returns that are due. If you had no US income and are only filing Form 8843, the deadline is June 15, 2025. It is important to file before the deadline to avoid any potential fines and penalties.
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Students with US income must file additional forms and likely state and local taxes
International students in the US are generally considered non-residents for tax purposes and are therefore required to file nonresident tax returns. Students with US income must file additional forms and likely state and local taxes.
Federal Tax Forms
If you had US income, you must file a federal tax return with the IRS. You must file Form 1040NR if you were a nonresident alien with US income. You must attach Form 1042-S, which outlines your US income that may be exempt from tax under a tax treaty. If you had no US income, you must still submit Form 8843.
State and Local Taxes
Depending on your circumstances, you may need to file state and local tax returns. If you had Pennsylvania taxable income, you must file a PA-40 tax return by the April due date. If you had income from another state, you may need to file a return for that state. If you worked in a city, you may need to file a city tax return. For example, if you had taxable income for the City of Bethlehem, you must file a Keystone local tax return by the April due date.
Income Forms
If you earned money in the US, your employer must send you a W-2 form, or a 1099 form. When completing your tax returns, you must attach the relevant sections of these forms. Maintain a copy for your records.
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International students may need to file a Keystone local tax return for income in the City of Bethlehem
As an international student in Pennsylvania, you are usually considered a non-resident for state tax purposes if you were a full-time student for the past tax year. If you are a non-resident for Pennsylvania state tax purposes, you must file a Pennsylvania state tax return on Form PA-40 if you earned more than the stated minimum in Pennsylvania taxable income for the year, even if no tax is due.
International undergraduate students on F1 and J1 visas are automatically considered non-residents for their first five calendar years in the US. If you are a non-resident for Pennsylvania state tax purposes, you may still be considered a resident for local tax purposes in the City of Bethlehem. In this case, you may need to file a Keystone local tax return for income earned in the city.
The Keystone Collections Group is the Earned Income Tax Collector for Bethlehem Township in Northampton County. They provide important taxpayer resources such as forms, question-and-answer sections, and e-filing on their website. You can also find information about tax certifications and final earned income tax returns on the Keystone website.
It is important to note that failure to file the appropriate tax forms can lead to penalties and fines, as well as complications when applying for US visas in the future. While the International Student & Scholar Services (ISSS) and the school are not permitted to assist with any IRS tax form preparation or tax-related questions, they may provide information and resources, such as tax webinars, to help you understand your tax obligations.
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Frequently asked questions
International students in Pennsylvania are generally considered non-residents for state tax purposes. If you earned money in the U.S., you must file a Pennsylvania state tax return on Form PA-40.
If you had no U.S. income, you do not need to file a state tax return. However, you must still submit Form 8843 to the IRS.
If you had taxable income in another state, you may need to file a state tax return for that state.
If you are a non-resident alien with U.S. income, you must file Form 1040NR. You must also attach the relevant sections of your W-2 or 1099 forms to your state tax returns.
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