Janice Lozano
International students in the US have to navigate a complex tax system, which can be daunting, especially if you are also working. All international students and their dependents are required to file a tax return if they were in the US during the previous calendar year. The US Internal Revenue Service (IRS) requires all international students and scholars on F or J visas to file Form 8843, even if they have no US income. This form is a statement for nonresident aliens in the US on F-1, J-1, F-2 or J-2 visas. If you do have US income, you will need to file Form 1040-NR (federal tax return) to assess your federal income and taxes, and you may also need to file a state tax return, depending on the state. The US has income tax treaties with 65 countries, so it is worth checking if your country of residence is one of them.
| Characteristics | Values |
|---|---|
| Who needs to file taxes? | International students and scholars with income sources and levels typical of students and scholars at Yale University. |
| Who is exempt from filing taxes? | Non-resident aliens who have filed the proper paperwork and have legal status as students on F-1 visas. |
| What is the deadline for filing taxes? | 15 April 2025 for most F-1 students. 15 June 2025 if you had no US income and are only filing IRS Form 8843. |
| What forms need to be filed? | Form 8843, Form 1040-NR (federal tax return), and possibly a state tax return depending on the state. |
| What is the purpose of filing taxes? | To report all sources of income, what you have paid, and what you owe. It is also an opportunity to claim deductions or exemptions. |
| What is the penalty for missing the deadline? | Missing the deadline may lead to penalties and may jeopardize your chances of securing a US visa or Green Card in the future. |
| What is the process for filing taxes? | You can prepare and file your taxes yourself for free, or you can use affordable services for a fee. |
| What is the contact information for the IRS? | Boston IRS Office: 617-316-2850; IRS National Helpline: 1-800-829-1040; IRS VITA Program: 1-800-829-1040. |
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What You'll Learn
Understanding your status: resident or non-resident alien
Understanding your tax residency status is crucial for international students as it determines how you are taxed and which tax forms you need to fill out.
In general, international students with F or J visas are considered nonresident aliens for tax purposes for the first five calendar years of their stay in the US. This means that you will only be taxed on US-sourced income. However, some international students may be considered 'residents' or 'resident aliens' for tax purposes. It is important to note that this classification is solely for tax filing purposes and does not equate to residency status for immigration or other purposes.
To be considered a resident for tax purposes, you must pass the substantial presence test. This test evaluates your physical presence in the US over a three-year period, including the current year and the two preceding years. Specifically, you must be physically present in the US for at least 183 days during this period, taking into account all the days in the current year, one-third of the days in the first preceding year, and one-sixth of the days in the second preceding year.
If you meet the criteria of the substantial presence test, you will be considered a US resident for tax purposes and will need to file your taxes accordingly. Additionally, your tax filing status may change over time, so it is advisable to review the guidelines each time you complete your taxes.
To accurately determine your tax residency and filing status, it is recommended to refer to the IRS website, seek tax preparation software or tools, or consult a qualified tax accountant.
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Deadlines and extensions
Understanding Deadlines
The US federal government typically requires American citizens and international visitors to file their tax returns annually in the spring. For the tax year 2024, the deadline for filing tax returns is April 15, 2025. This deadline applies to both federal and state tax returns.
Form 8843 Deadline
International students on specific visa types, such as F-1, J-1, F-2, or J-2 visas, must submit Form 8843 to the IRS. This form is a statement required by the US government for certain nonresident aliens as part of the substantial presence test. The deadline for submitting Form 8843 is also April 15, 2025.
No Income Earned
If you did not earn any income during the tax year, there is a separate deadline for submitting Form 8843. In this case, the deadline is extended to June 15, 2025. This form must be mailed directly to the IRS, and each dependent or spouse must submit their form in separate envelopes.
Extensions
In certain circumstances, you may be able to obtain an extension for filing your federal income tax return. If you are unable to meet the deadline, you may be granted an automatic six-month extension. However, it is important to note that this extension does not apply to Form 8843, and late submission of this form could have consequences for your visa status.
State-Specific Deadlines
It is important to remember that state tax deadlines may differ from federal deadlines. Various states have different tax-filing requirements, and some do not have any tax-filing requirements at all. Therefore, it is crucial to check the specific deadlines and requirements for the state in which you reside or earned income.
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Income sources and taxable income
As an international student, your tax filing status will depend on your residency status for tax purposes. Most international students on F and J visas are considered non-residents for tax purposes, and are referred to as "nonresident aliens". If you are a nonresident alien, you will only be taxed on US-sourced income. This means that you will not be taxed on international income sources.
If you are a nonresident alien, you will need to file Form 1040-NR (federal tax return) to assess your federal income and taxes. Even if you did not earn any money in the US, you will still need to file Form 8843 with the IRS by the deadline. The deadline for the 2025 tax year is April 15, 2025. If you had no US income and are only filing Form 8843, the deadline is June 15, 2025.
If you are a nonresident alien with US-sourced income, you will need to file Form 8843 and most likely Form 1040-NR to complete your tax return. Your taxable income can include everything from salaries to specific gifts and awards. If you are a nonresident alien, you may also be required to file a state tax return, depending on the state.
If you pass the substantial presence test, you will be considered a resident for tax purposes. This means that you will be taxed on your worldwide income, including both US-sourced income and international income sources. The substantial presence test considers the number of days you were physically present in the US within the current year and the two years before that. If you pass this test, you will be considered a resident for tax purposes, even if you continue to have a nonimmigrant visa status.
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Tax treaties and exemptions
International students in the US on F-1 visas are generally considered nonresident aliens for tax purposes for the first five calendar years of their stay. Nonresident aliens are only taxed on US-sourced income. If your country of residence has signed a tax treaty with the US, you may be partially or completely exempt from tax. The US has income tax treaties with 65 countries, which can reduce or eliminate US tax on various types of income, including pensions, interest, dividends, royalties, and capital gains.
If you are an international student and wish to claim a tax treaty benefit on income from personal services, compensatory scholarships, or grants, you will need to complete a Form 8233 and submit it to your university. You must complete a separate Form 8233 for each payer and include personal information, a description of the services provided, the total amount of income earned, the exact treaty on which you are basing your claim, and details of your US visa type. You may also need to apply for a Taxpayer Identification Number (TIN) and attach a copy of Form W-7 or Form SS-5 to Form 8233. Additionally, you should complete a country-specific statement that details the terms of the treaty.
If you are a scholarship or fellowship recipient and your income is exempt from tax under a tax treaty, you can claim a treaty exemption by submitting Form W-8 BEN to the payer of the grant. However, if you receive wages and a scholarship or fellowship from the same institution, both of which are exempt from tax under a tax treaty, you can claim treaty exemptions on both kinds of income on Form 8233. It is important to note that even if an income tax treaty allows an exemption from withholding, a Form W-4 should still be completed, as treaty exemptions are not claimed on Form W-4, and treaty provisions may have dollar limitations.
As a nonresident alien, you will need to file Form 1040-NR (federal tax return) to assess your federal income and taxes. Even if you did not earn any income during your time in the US, you will still need to file Form 8843 with the IRS by the deadline. You may also be required to file a state tax return, depending on the state. If you received US-sourced income during the calendar year, you will likely need to file Form 1040NR to complete your tax return. Non-resident alien students are responsible for reporting their exempt and taxable payments and remitting any tax due with their personal income tax return at the end of the year on Forms 1040NR or 1040NR-EZ and the corresponding state forms.
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Filing and payment methods
The US tax system is a pay-as-you-go system, with automatic tax withholdings from your paycheck, stipend, or financial aid. This amount is estimated based on information you provided in your W-4 or other tax documents, as well as your tax filing status and possibly your residency. Your available income may be reduced by tax withholdings.
International students in the US are required to file a federal tax return each year they are in the country. This is true even if you do not have US-source income or did not earn any money. The deadline for filing is usually April 15, but there is an option to get an automatic six-month extension.
If you did not earn any income, you must file Form 8843 with the IRS. This form is not a tax return but a statement required by the US government for certain nonresident aliens. If you are only filing Form 8843, the deadline is June 15. Form 8843 must be mailed in an envelope directly to the IRS.
If you had US-source income during the calendar year, you will need to file Form 8843 and most likely Form 1040NR to complete your tax return. You may also be required to file a state tax return, depending on the state. Nine states don't have any tax-filing requirements.
Most international students and scholars who are on F and J visas are considered nonresidents for tax purposes. However, some can be considered 'residents' or 'resident aliens' for tax purposes. This does not mean that the student is a resident but is a classification for tax filing. You will be considered a resident for tax purposes if you pass the substantial presence test.
To accurately determine your federal tax filing status, you can refer to the IRS website or Sprintax. Sprintax will ask you a series of questions based on the substantial presence test to determine your residence status for federal tax filing purposes.
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Frequently asked questions
Yes, all international students and their dependents are required to file their tax returns if they were in the US during the previous calendar year.
The process of filing taxes in the US is done through the Internal Revenue Service (IRS). Usually, a portion of your income is automatically deducted and sent to the government. You will need to file a tax return to report all your sources of income, what you have already paid, and what you still owe.
Form 8843 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. This form must be filed even if the individual did not earn any income during their time in the US.
The deadline for filing taxes is usually in April each year. The exact date may vary, so it is important to check the deadline for the specific tax year.
Yes, there are several resources available to assist international students with their taxes. Many universities offer access to tax preparation software such as Sprintax, which can guide students through the process of completing their tax returns. Additionally, students can seek advice from tax professionals, their university's international student office, or the IRS directly.
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