International Students: Which Forms To Use?

what form do international students use

International students who wish to study in the United States must obtain a student visa, either an F visa or an M visa, which is determined by their course of study and school type. The Form I-20 is required for all F and M nonimmigrant visa applications and must be presented at the visa interview and upon entry into the country. International students may also need to complete Form 8843, which informs the IRS of their time spent in the USA, and they may be required to file a state tax return, depending on the state. Additionally, international students with an F-1 visa must fill in a W-4 tax form when they start working and are required to file a US tax return (Form 1040-NR) for income from US sources.

Characteristics Values
Student visa type F-1 or M-1
Form name I-20
Who provides the form SEVP-approved school
Who signs the form The student and their DSO
Who needs the form All F and M nonimmigrant visa applicants
When to present the form At the visa interview and at the port of entry
When to obtain the form Before paying the SEVIS I-901 fee
When to use the form When applying for a visa, entry into the U.S., travel, and applications for nonimmigrant benefits
Who needs a copy of the form Spouse and children who will live with the student in the U.S.
Tax form names 8843, 1040-NR, W-4, 1099 MISC

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Form I-20 for visa applications

Form I-20, also known as the "Certificate of Eligibility for Nonimmigrant Student Status", is a crucial document for international students intending to study in the United States. It serves as evidence of a student's legitimate enrolment in an accredited college or university and is issued by the Student and Exchange Visitor Program (SEVP) to SEVP-certified educational institutions.

The Form I-20 is required for visa applications and travel to the US. It is essential for obtaining an F-1 or M-1 student visa, which are the most common visa types for international students. The type of student visa an individual obtains must correspond with the type of Form I-20 they possess. This form is also necessary when re-entering the US, as it may be requested by Customs and Border Protection officers at ports of entry.

The Form I-20 contains vital information, including the student's biographical details, class of admission (F-1 or M-1), school information, and specifics about the program of study. It also lists the program start date, and students are permitted to enter the US up to 30 days before this date. It is imperative to keep the Form I-20 safe and easily accessible, as it may be needed throughout an international student's academic journey in the US.

To obtain a Form I-20, students must first gain acceptance into an SEVP-certified college or university. Once admitted, the designated school official (DSO) will provide the student with the form. It is important to note that both the student and the DSO must sign the Form I-20. If the student is under 18, a parent or guardian's signature is required. Additionally, before paying the I-901 SEVIS fee, receipt of the Form I-20 from the DSO is mandatory.

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Form 8843 for non-resident tax returns

International students in the US on an F-1 visa are considered nonresident aliens for tax purposes. Even if they do not earn money during their stay, they are still required to file a US tax return. This is known as Form 8843, which must be filed with the Internal Revenue Service (IRS) by 15 April 2025. Form 8843 is used to explain the basis of an individual's claim that they can exclude days present in the United States for purposes of the substantial presence test. This test is used by the IRS to determine whether an individual who is not a US citizen is exempt from federal taxes.

If you earned income in the US, you must also file a Form 1040-NR tax return, in addition to Form 8843. This is because most states in the US collect state income tax in addition to federal income tax. Therefore, international students may have to file a state tax return and pay state income tax even when no federal return is due. Nine states do not have any tax-filing requirements.

If you are filing Form 8843 without a tax return, the deadline is 15 June 2025. It is important to file before the deadline to avoid any potential fines and penalties. By not filing on time, you may not exclude the days you were present in the United States, which could result in you being considered a US resident under the substantial presence test.

To file Form 8843, you will need to provide 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 (entered in the Substantial Presence Test box). Teachers and trainees are required to include details of what academic institution or program they were involved in during the previous year.

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W-4 tax form for new employment

International students on an F-1 visa are considered nonresident aliens in the US and are required to file a US tax return (Form 1040-NR) for income from US sources. They must also fill out a W-4 tax form with their new employer when they start work.

The W-4 form, or "Employee's Withholding Certificate", is an IRS tax document that employees fill out and submit to their employers. It allows employers to withhold the correct federal income tax from their employees' pay. The form asks for basic personal information, such as name, address, and social security number, as well as information about tax filing status, credits, deductions, and other jobs.

When starting a new job, it is necessary to fill out a W-4 form so that the employer has all the details required to calculate tax withholding accurately. This form is particularly important for international students, who may have different tax obligations than US residents.

It is worth noting that events such as divorce, marriage, new dependents, or additional sources of income can trigger a change in tax liability. Therefore, while it is not mandatory to fill out a new W-4 form every year, it is advisable to review tax withholding at least annually or whenever significant life changes occur. Employees can give their employer a new W-4 form at any time to adjust their withholding and estimate their tax burden more accurately.

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Form 1040-NR for US-sourced income

International students on an F-1 visa are generally considered nonresident aliens for tax purposes. Most F-1 students are required to file a US tax return (Form 1040-NR) for any US-sourced income. This form is the nonresident version of Form 1040, which is used by US citizens and resident aliens to report their worldwide income.

Form 1040-NR is used to report US-sourced income and calculate any taxes owed to the United States. This includes wages, salaries, compensation, business income, pensions, and dividends. For example, if a nonresident alien rents out an apartment located in the US, the rental income is considered US-sourced income and must be reported on Form 1040-NR.

International students must also complete a W-4 tax form when they start working, and they may need to file a state tax return, depending on the state. Additionally, they must file Form 8843 with the IRS, even if they did not earn any income in the US. This form is typically due on June 15.

It is important for international students to be aware of the tax requirements and deadlines to avoid fines and penalties. They may seek assistance from tax agents or accountants to ensure accurate and timely filing.

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W-2 form for wage and tax statements

International students in the US on an F-1 visa are considered nonresident aliens for tax purposes. They are required to file a US tax return (Form 1040-NR) for income from US sources. Additionally, they must fill in a W-4 tax form with their employer when they start working.

The W-4 form is used by employees to indicate their tax situation, such as allowances and exemptions, to their employer. This helps the employer withhold the correct amount of tax from the employee's paycheck.

Now, let's focus on the W-2 form, officially known as the "Wage and Tax Statement".

The W-2 form is an IRS tax form that employers use to report an employee's wages, tips, and other compensation paid during the year. It also includes information about withheld income taxes, Social Security, and Medicare taxes. Employers are responsible for filing a W-2 form for each employee who meets certain criteria, and they must provide copies of the W-2 to both the employee and the Social Security Administration (SSA).

The W-2 form is crucial for employees, including international students, as it serves multiple purposes:

  • Tax Return Preparation: Employees use the W-2 form to accurately file their federal and state income tax returns. It provides detailed information about their wages and the taxes withheld, which is necessary for calculating tax liability and determining whether they owe additional taxes or are due a refund.
  • Employment and Income Verification: The W-2 serves as an official record of employment and income. This verification can be useful when applying for loans, credit cards, or other financial products.
  • Personal Financial Planning: By summarising an individual's income and tax withholdings for the year, the W-2 form assists in budgeting and financial planning. It helps individuals assess if they need to adjust their tax withholdings for the following year.

Deadlines and Availability

Employers are required to send W-2 forms to their employees by January 31 following the close of the tax year. Employees can choose to receive their W-2 forms electronically through platforms like the State Controller's web-based portal (CEC) or opt for the printed version sent by mail.

In summary, while international students on F-1 visas primarily deal with Form 1040-NR and W-4 forms, the W-2 form becomes essential when they start working and need to file their tax returns. The W-2 form ensures accurate tax filings, income verification, and aids in financial planning.

Frequently asked questions

International students in the US use Form 8843 to file their taxes. They may also need to use Form 1040-NR, and Form W-2.

Form 8843 is an informational form that lets the IRS know how long an international student has been in the USA. It is required for all international students, regardless of income.

Form 1040-NR is the US tax return form for nonresident aliens. Most F-1 visa holders are considered nonresident aliens for tax purposes.

Form W-2, or "Wage and Tax Statement", is an IRS tax form used to report wages paid and taxes withheld.

International students should be aware of Form I-20, which is required for F and M nonimmigrant visa applications and entry into the United States.

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