Lana Oconnell
International students in the US are required to file their tax returns if they were in the country during the previous calendar year and earned an income. Students on F-1 visas are considered nonresident aliens for tax purposes and are taxed only on US-source income. The deadline for filing federal tax returns is April 15, and late filing may lead to fines, penalties, and future visa issues. To file late taxes, international students can use tax preparation software like Sprintax, which helps generate the necessary forms to send to the Internal Revenue Service (IRS). Alternatively, they can consult a qualified tax accountant or the IRS directly for guidance on late filing.
| Characteristics | Values |
|---|---|
| Who needs to file late taxes? | International students or scholars in the US who have not filed Form 8843 in previous years. |
| Requirements for filing late taxes | Form 8843 must be filed for each year missed, along with a separate form indicating late filing. |
| Deadline for Form 8843 | 15 June 2025 for those with no US income; 15 April 2025 for those with US income. |
| Penalties for late filing | Late filing fees, which are normally 5% of unpaid taxes for each month late, up to a maximum of 25%. |
| Other possible consequences | Difficulties securing a US visa or Green Card in the future. |
| Software to assist with late filing | Sprintax, which is recommended by universities such as Columbia University and Arizona State University. |
| Other required forms | Federal tax return (1040NR), State Tax return, FICA return, Form W-7 (for ITIN application). |
| Exemptions | F-1 visa students are exempt from FICA taxes and social security/Medicare taxes for up to 5 years. |
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What You'll Learn
Form 8843: What it is and why it's important
International students in the US on F-1, J-1, F-2 or J-2 visas are required to file a Form 8843 with the IRS. This form is a statement for exempt individuals and individuals with a medical condition, and it is used to document the number of days spent outside the US to help determine tax responsibilities.
Even if you did not earn any income during your time as an international student in the US, you are still required to file Form 8843 before the deadline. This form is not an income tax return and should not be confused with Form 1040-NR, which is the federal tax return form used to assess federal income and taxes.
The deadline for filing Form 8843 is 15 April if you had no US income in the previous tax year. If you earned US income, the deadline is 15 June. It is important to meet these deadlines, as failure to file a tax return may result in fines or penalties, and it may also jeopardize your chances of securing a US visa or Green Card in the future.
When filing Form 8843, you will need to include your personal details as they appear on your passport, as well as your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) if you have one. You will also need to include your current non-immigrant status and the number of days you were present in the US in the last three years, including the number of days in the relevant tax year.
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F-1 visa students: Tax obligations
F-1 visa holders are considered nonresident aliens for US tax purposes. This means that they are only taxed on US-source income.
International students on an F-1 visa must pay US federal income tax on the following types of income:
- 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
If you are an international student on an F-1 visa, you must file a tax return even if you did not earn any income during your time in the US. You must file Form 8843 with the IRS by the deadline. The deadline for filing Form 8843 for the 2025 tax year is June 15, 2025. Form 8843 is not an income tax return but a statement required by the US government for certain nonresident aliens.
If you had US-source income during the tax year, you may also need to file a Federal tax return (Form 1040NR), a State Tax return, or a FICA return.
If you are an F-1 visa holder and have been in the US for more than five calendar years, you may be considered a resident alien for US tax purposes and may be liable for Social Security and Medicare taxes.
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State taxes: What you need to know
As an international student in the US, you are required to file your tax return if you were in the country during the previous calendar year and earned income. Even if you did not earn any income, you still have a filing requirement. You must file a Form 8843 with the IRS before the deadline. This form is not an income tax return but a statement required by the US government for certain nonresident aliens.
If you earned income during the calendar year, you will need to file Form 8843 and most likely Form 1040NR to complete your tax return. As a nonresident alien, you will need to file Form 1040-NR (federal tax return) to assess your federal income and taxes.
In addition to filing a federal return, some students and scholars must also file a state tax return. Most states in the US will collect state income tax in addition to federal income tax. Tax rates and deductions will differ for each state in the US, so the amount you will pay will depend on where you are. Because of this, international students may have to file a state tax return and pay state income tax even when no federal return is due. Nine states don't have any tax-filing requirements.
You can use tax software like Sprintax to prepare your state tax return. This software will help you prepare your federal tax return, and for an additional fee, they can assist with your state income tax return.
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How to avoid late filing fees
As an international student in the US, you must file Form 8843 at a minimum. Depending on your circumstances, you may also need to file a Federal tax return (1040NR), a State Tax return, or a FICA return.
If you fail to file your tax return, you may jeopardize your chances of securing a US visa or Green Card in the future. You may also be hit with fines or penalties. There are two types of penalties: late filing and late payment. Late filing fees are much higher than late payment costs. Therefore, it is advisable to file your tax return as soon as possible, even if you cannot pay your tax bill.
If you did not file taxes last year and do not owe the IRS any money, you will likely not be penalized. However, it is best to file your tax return as soon as possible to avoid any consequences.
The penalty for filing late is usually 5% of unpaid taxes for each month or partial month that a tax return is late. This penalty starts accruing the day after the tax filing due date and will not exceed 25% of your unpaid taxes. If you do not pay your taxes by the tax deadline, you will normally face a failure-to-pay penalty of 0.5% of your unpaid taxes. This penalty also applies for each month or partial month after the due date and starts accruing the day after the tax filing due date. If both the 5% failure-to-file penalty and the 0.5% failure-to-pay penalty apply in any month, the maximum penalty for both is 5%.
To avoid late filing fees, it is important to understand your tax obligations and stay organized with your documentation. You can use resources like Sprintax to help you navigate the complexities of US tax filing for international students. Additionally, you should be aware of the different types of income that are taxable under the Internal Revenue Code, such as taxable scholarships or fellowship grants, income covered by a tax treaty, and any other taxable income. By understanding your tax obligations and staying organized, you can ensure that you file your tax return on time and avoid late filing fees.
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Tax treaties: Benefits for international students
The US has tax treaties with approximately 66 countries, and these treaties can offer benefits to international students from those countries. These benefits can include reduced tax rates or exemptions from certain types of taxes. To determine if you are eligible for tax treaty benefits, you will need to consider the following factors:
- Your country of residence: The US has tax treaties with specific countries, so you will need to check if your country is included.
- The duration of your stay in the US: The amount of time you spend in the US can impact your eligibility for tax treaty benefits.
- The type of income you receive: Tax treaty benefits may only apply to certain types of income, such as scholarships or grants, or income from personal services.
- The specific terms of the tax treaty: Each tax treaty is unique, so you will need to review the terms of the treaty between the US and your home country to understand the specific benefits offered.
- Exemption from tax on scholarships or grants: Some tax treaties exempt international students from paying tax on non-compensatory scholarships or grants they receive. For example, Indian and French citizens can benefit from this exemption.
- Reduced tax on income from personal services: In some cases, tax treaties may reduce the amount of tax international students pay on income earned from personal services. For instance, Korean international students are exempt from tax on income ($2,000 or less) earned from personal services.
- Exemption from Social Security and Medicare taxes: Non-immigrant students with F-1 visas are generally exempt from Social Security and Medicare taxes, regardless of their country of residence.
To claim tax treaty benefits, international students may need to complete specific forms, such as Form 8233 or W-8BEN, and submit them to their university or employer. It is important to be mindful of the deadlines for submitting these forms to avoid any delays in receiving the benefits.
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Frequently asked questions
Failure to file your tax return as an international student in the US may result in fines or penalties. There are two types of penalties: late filing and late payment. Late filing fees are much higher than late payment costs. Not filing your taxes can also jeopardize your chances of securing a US visa or Green Card in the future.
As an international student, you will need to file Form 8843. You may also need to file a Federal tax return by filing a 1040NR, a State Tax return, or a FICA return. If you are a nonresident alien, you will need Form 1040NR or Form 1040NR-EZ. If you are a resident alien, you will need Form 1040EZ or 1040.
Yes, even if you didn't earn any income, you are still required to file Form 8843. If you are a nonresident alien and did not earn any income, you only need to file Form 8843.
The IRS deadline to file tax returns on the federal level is usually around mid-April. For example, in 2023, the deadline was April 18. State deadlines will differ, so be sure to check your state's website.
You can file Form 8843 retroactively for each year that you missed. You can include a separate Form 8843 for each year.
