Janice Lozano
International students in the US are required to file taxes annually, even if they have no income or are on a non-immigrant visa. The federal tax filing requirement applies to all international students and scholars, and some may also need to file a state tax return. The US tax system is a pay-as-you-go system, with automatic tax withholdings from paychecks, stipends, or financial aid. International students should determine their federal tax filing status as resident or non-resident tax filers, as this determines their tax obligations and which forms to fill out. Non-resident alien students are taxed only on US-sourced income, and their home country's tax treaty status with the US may impact their tax liability.
| Characteristics | Values |
|---|---|
| Who needs to file taxes? | All international students and scholars who were in the US for any period of time during the calendar year. |
| Tax filing status | Nonresident tax filer or resident tax filer. |
| Tax forms | 1040X, 1040NR, 1042-S, 1099, 8843, W-4, W8-BEN |
| Tax software | Sprintax, TurboTax |
| Tax treaties | Some countries have tax treaties with the US that can reduce or eliminate federal income taxes. |
| Tax refunds | International students can claim tax refunds. |
| Deadline | April of the following year. |
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What You'll Learn
International students with no US income
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. This means that they are only taxed on US-source income.
If you are an international student with no US income, you are still required to file a federal tax return each year you are in the US. This is because the US tax system is a pay-as-you-go system, meaning there are usually automatic tax withholdings from your paycheck, stipend, or financial aid. You must file a form 8843 with the IRS before the deadline of June 15, 2025, for the 2024 tax year. This form is not an income tax return but 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.
If you did not have any US income in 2024, you must file the Non-Employed 8843 Form. This form is available through the Sprintax software, which is offered by some universities to help international students file their taxes. You can also find this form on the IRS website.
In addition to federal tax returns, you may also be required to file state tax returns, as most states in the US collect state income tax in addition to federal income tax. Nine states do not have any tax-filing requirements.
It is important to note that your tax filing status may change over time, so it is a good idea to review the guidelines each time you complete your taxes. You can use Sprintax to determine your residence status for federal tax filing purposes. Additionally, if your visa status has changed in the past year, or you believe you have a complicated tax issue, it is recommended to consult the IRS or a qualified tax accountant.
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Tax treaties between the US and other countries
International students and scholars in the US have a federal tax filing requirement, even if they have no US source of income. Their tax filing status, which is separate from their immigration status, determines how they are taxed and which forms they need to fill out.
The US has tax treaties with several foreign countries, which may benefit international students. These treaties allow residents of foreign countries to be taxed at a reduced rate or exempt from US income taxes on certain types of income received from sources within the US. These reduced rates and exemptions vary among countries and specific items of income. For instance, an F-1 student could be able to claim a tax refund on their scholarship if it is completely or partially covered by a tax treaty.
If there is no treaty between the US and a particular country, or if the treaty does not cover a specific type of income, then the default tax rules apply. In such cases, nonresident aliens are taxed only on their US-sourced income, while US residents are taxed on their worldwide income.
International students and scholars who are nonresidents for tax purposes and intend to take advantage of a tax treaty benefit should provide IRS Form 8233 and a tax treaty statement to their US payer or withholding agent. They should also attach a fully completed Form 8833 to their tax return.
- The United Kingdom
- Ukraine
- Uzbekistan
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Tax software and preparation
The process of filing taxes involves reporting all your sources of income to the government, what you have paid, and what you still owe. It is also an opportunity to claim any deductions or exemptions you may qualify for.
Tax Software
Sprintax is a popular tax preparation software for international students, scholars, and non-residents. It is the only online federal and state self-prep tax software for non-residents in the US and is the non-resident partner of choice for TurboTax, the biggest online tax preparation service in the US. Sprintax can help you prepare a fully compliant 1040NR (non-resident tax return) and Form 8843 tax documents. It is important to note that while Sprintax provides tax preparation software, you are individually responsible for verifying the correctness of the information entered and its inclusion on all forms.
Tax Preparation
The UW Volunteer Income Tax Assistance program provides free tax help and preparation, including preparing non-resident returns. The UW School of Law Federal Tax Clinic assists low-income individuals in resolving disputes with the Internal Revenue Service (IRS).
Tax Filing Status
Before you begin your tax return, you will need to determine your federal tax filing status: non-resident tax filer or resident tax filer. This status determines how you are taxed and which forms you need to fill out. It is important to note that your tax filing status may change over time, so it is a good idea to review these guidelines each time you complete your taxes.
Tax Forms
There are several tax forms that international students may need to be aware of, depending on their specific circumstances:
- Form 8843: All international students and their dependents (including spouses and children of all ages) are required to file Form 8843 separately, even if they did not earn any income in the US.
- Form 1040-NR: If you have received income in the last calendar year, you will likely need to file Form 1040-NR in addition to Form 8843.
- Form 1042-S: This form is relevant if you received a taxable scholarship, such as a stipend or housing allowance.
- Form 1099: This form is less common but may be received if you earned rental income, investment income, or worked as an independent contractor.
- Form W-8BEN: This form is important for non-residents to be aware of.
- Form W-4: International students must fill out this form with their new employer when they start work.
- Form W-2: This form shows how much you earned last year and how much was taken out for taxes. You will only receive this form if you have been employed, and many employers allow you to print it online.
Tax Treaties
Some countries have tax treaties with the US that can reduce or eliminate federal income taxes. Additionally, some international students may qualify for a refund due to tax treaties and a lack of serious income if they have earned income in the US.
Tax Deadlines
The IRS deadline to file tax returns on the federal level is usually in April for the preceding year. However, the specific date may vary, such as April 18, 2023. It is important to note that state deadlines will differ, and not all US states require the filing of a tax return on the state level.
Tax Refunds
When filing your tax return, you will calculate your actual tax liability by comparing it to the amount you have already paid. In some years, you may receive a tax refund, while in other years, you may owe additional taxes.
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Tax refunds
International students in the US on an F-1 visa are considered nonresident aliens for tax purposes and are taxed only on US-source income. Most F-1 students are exempt from paying FICA taxes on wages for services performed in the US. This exemption period lasts for five years from the date of their arrival in the US.
International students can benefit from tax treaties with their home countries. 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 from US taxes. In certain cases, F-1 students can claim a tax treaty that reduces or fully exempts their income from taxes, and any overpaid amount will be refunded.
If you are an international student and you paid taxes during the year, you may be due a refund. If the amount of tax deducted from your payments during the tax year is more than the tax shown on your 1040NR tax return, then you will be due a refund. If you are unsure, you can use online software to help you determine if you are due a tax refund, such as Sprintax Returns, which offers a simple step-by-step process to help you prepare a compliant tax return and reduce your income tax liability as much as possible.
If you are an international student on an F-1 visa and you worked in the US, you may be able to claim a refund on your scholarship if it is completely or partially covered by a tax treaty. If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, you should 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.
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Tax forms and requirements
International students in the US have a federal tax filing requirement, even if they have no US source income. The US tax system is a pay-as-you-go system, meaning there are usually automatic tax withholdings from paychecks, stipends, or financial aid.
International students on F-1 visas are considered nonresident aliens for tax purposes and must pay tax on income from US sources. Nonresident aliens are taxed only on their US-sourced income, while US residents are taxed on their worldwide income.
To determine which forms to fill out, international students must first determine their federal tax filing status: nonresident tax filer or resident tax filer. This status determines how they are taxed and may change over time, so it is important to review the guidelines each time taxes are completed.
International students with F-1 visas must file a US tax return (Form 1040-NR) to assess their federal income and taxes. Even if they did not earn any income, they must still file Form 8843 with the IRS by the deadline of April 15, 2025. 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 for purposes of the substantial presence test.
Some international students may also need to file a state tax return, depending on the state. For example, some international students and scholars at Yale University will also need to file a CT state tax return.
Additionally, international students must fill in a W-4 tax form with their employer when they start work. They may also need an ITIN, based on personal circumstances.
It is important to note that the information provided by the IRS or tax preparation software like Sprintax is not a substitute for advice from a qualified tax accountant. If there are any visa status changes or complicated tax issues, it is recommended to consult a qualified professional.
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Frequently asked questions
Yes, international students are required to file a federal tax return each year they are in the United States.
The deadline to file the tax return is usually April 15 of the following year.
International students need to file Form 8843 with the IRS, even if they did not earn any income in the US. They may also need to file a state tax return, depending on the state.
Yes, some countries have tax treaties with the US that can reduce or eliminate federal income taxes for international students. To claim tax treaty benefits, international students must fill out a Form W8-BEN and submit it to their employer.
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