Janice Lozano
International students in the US are required to file their tax returns if they were in the country during the previous calendar year. The deadline for federal forms is April 18th, but other forms, such as state tax returns, have different deadlines. International students on F, J, M, or Q visas are considered exempt individuals, excusing them from the Substantial Presence Test for the first 5 years in the US. Students with income sources may need to file Form 8843 and Form 1040NR, and they must mail their tax forms to the IRS. International students in Canada must determine their residency status to understand their income tax obligations.
| Characteristics | Values |
|---|---|
| Who must file a tax return? | International students and their dependents (including spouses and children of all ages) who were in the US during the previous calendar year. |
| When must the tax return be received? | Federal forms must be postmarked by April 18th. State tax returns and Form 8843 have different deadlines. |
| Where must the tax return be sent? | Internal Revenue Service Center, Austin, TX 73301-0215, USA. |
| Any exemptions? | Nonresident alien students and scholars with income only from US savings and loan institutions, credit unions, insurance companies, certain investments, and/or scholarships or fellowship grants that are entirely tax-free. |
| What forms are required? | Form 8843 and, most likely, Form 1040NR. Additionally, W-2, 1099, and 1042-S forms are required. |
| What is the purpose of filing a tax return? | To report all sources of income, what has already been paid, and what is still owed. It is also an opportunity to claim deductions or exemptions. |
| Can international students get tax refunds? | Yes, international students can benefit from tax treaties with their home countries, which may result in reduced tax rates or exemptions. |
| How to determine tax filing status? | Nonresident tax filer or resident tax filer. This status is determined by the student's residency status and visa type. |
| Are there any tools to help with tax preparation? | Yes, OISS provides access to Sprintax tax preparation software for nonresident tax filers. |
| Country-specific information: Canada | International students in Canada must determine their residency status, which is based on the residential ties they have with the country. This status will dictate their income tax return filing requirements. |
Explore related products
What You'll Learn
Deadlines for federal and state tax returns
As an international student, you will need an Individual Taxpayer Identification Number (ITIN) or a Social Security Number (SSN) to file your tax returns. If you don't have one, you can apply for it while filing your tax return by filling out a W-7.
The federal tax return deadline for international students is usually April 18. However, other forms, such as state tax returns, have different deadlines. For instance, the deadline for Form 8843, which some international students must submit, is June 15, 2025.
State tax return deadlines may vary depending on the state. For instance, the state of California has a filing deadline of April 15, 2025, with an automatic extension available until December 16, 2025, to avoid penalties. Interest will accrue from the original due date if taxes are owed.
If you haven't filed your federal income tax return for the current or previous years, you should do so as soon as possible. Special rules may apply if you are serving in the Armed Forces in a combat zone or a similar situation. In such cases, you have at least 180 days after leaving the designated area to file and pay taxes.
International Students: Access to Public Colleges
You may want to see also
Explore related products
Criteria for claiming a tax treaty benefit
International students with income from U.S. sources may need to file a tax return. The U.S. has income tax treaties with 65 countries, and under these treaties, residents of foreign countries may be eligible for a reduced tax rate or exemption from U.S. income taxes on certain types of income. Here are the criteria for claiming a tax treaty benefit as an international student:
- Non-resident status: You must be a non-resident for tax purposes, which is different from your immigration status. This means that you are treated as a non-resident alien for U.S. income tax purposes, even if you are considered a resident in your home country.
- U.S. Source of Income: You must have received income from U.S. sources, such as salary, wages, or a scholarship. This includes income from employment, scholarships, interest on bank accounts, or other investments.
- Visa Type: You must be on a specific type of visa, typically F1, J-1, or H1-B visa. These visas are commonly associated with international students or scholars and have specific tax considerations.
- Country of Residence: You must have been a resident of one of the countries that has an income tax treaty with the United States prior to coming to the U.S. The list of countries with tax treaties can be found on the IRS website.
To claim a tax treaty benefit, you may need to notify the payor of your income (the withholding agent) of your foreign status and provide them with the appropriate forms, such as Form W-8 BEN, W-8 BEN-E, or Form 8233. These forms allow you to claim the benefits of the tax treaty and reduce or eliminate tax withholding. Additionally, you will need a U.S. Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) to claim treaty benefits.
It is important to note that the criteria for claiming a tax treaty benefit may vary depending on your specific circumstances and the tax treaty between the U.S. and your country of residence. It is always recommended to consult official IRS resources or seek professional tax advice for the most accurate and up-to-date information.
Interning in Canada: Options for US International Students
You may want to see also
Explore related products
Requirements for an Individual Taxpayer Identification Number (ITIN)
International students who need to file a tax return will require an Individual Taxpayer Identification Number (ITIN) or Social Security Number (SSN). An ITIN is a 9-digit number issued by the IRS for federal tax purposes only. It is intended for individuals who do not have and are not eligible for an SSN, including undocumented immigrants and foreign nationals.
To apply for an ITIN, applicants must complete Form W-7, Application for IRS Individual Taxpayer Identification Number. This can be done by mail or in person at a Taxpayer Assistance Center (TAC) or with an IRS-approved Acceptance Agent (AA) or Certifying Acceptance Agent (CAA). The latter two options allow applicants to retain their original documents. When applying through an AA, the applicant must send their original documents or certified copies to the agency. Applicants must submit their ITIN application along with their tax return by the due date of the return. Extensions are available, and applicants can apply for an ITIN at any time if they are filing a prior-year return or meet an exception to the filing requirement.
ITIN applicants are required to file a federal tax return when requesting an ITIN. Certain documents, such as passports and birth certificates, must be mailed with the ITIN application package. Applicants may also need to include W-2s, 1042-Ss, and 1099s, which will be provided by their university and employer.
It is important to note that an ITIN does not authorize individuals to work legally in the US, nor does it provide proof of legal presence or work authorization in the country. ITIN holders are not eligible for all the tax and public benefits that US citizens and other taxpayers receive, such as Social Security benefits or the Earned Income Tax Credit (EITC). If an ITIN is not included on a federal tax return for three consecutive years, it will expire and need to be invalidated.
International Students: Working Internships at SIUE
You may want to see also
Explore related products
Forms to fill out and where to send them
As an international student in the US, you will need to file your tax return by mail as the IRS does not allow electronic filing (efile) for nonresident aliens. The address to send your forms to is: Internal Revenue Service Center, Austin, TX 73301-0215, USA.
The forms you need to fill out and send depend on your income sources and whether you are a nonresident alien for tax purposes.
Form 8843
All international students and their dependents must submit Form 8843 every year. This form is not a US income tax return but an informational statement required by the IRS for nonresidents for tax purposes. It should be submitted for every nonresident taxpayer present in the US at any point during the previous calendar year, including spouses, partners, and children. You can fill out Form 8843 using the online wizard tool, or manually if you are a teacher, trainee, professional athlete, or an individual with a medical problem or condition.
The form must be mailed to the IRS, and you are advised to choose tracking and receipt confirmation as the IRS will not send a confirmation of receipt. The form should include your name (as it appears on your passport) and address. If you have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), you can write it in the top right box. However, if you are only filing Form 8843, you do not need an SSN or ITIN, and you can leave this box blank.
Form 1040-NR
If you are a nonresident alien, you will need to file Form 1040-NR (federal tax return) to assess your federal income and taxes. This form is used to report capital gains taxed at a flat rate of 30% or at a reduced flat rate under a tax treaty. Even if you did not earn any income, you are still required to file this form by 15 April.
Form 1098-T
This form is not required for international students as it is for US nationals and residents to figure out any educational credits.
Form 1099
You may receive a 1099 form if you earned rental income, investment income, or if you worked as an independent contractor.
W-2 Form
If you received US-sourced income during the calendar year, you will need to file your W-2 form, officially known as a "Wage and Tax Statement". This form is used to report wages paid to employees and the taxes withheld, and it will be provided by your employer at the end of January.
Other forms
Depending on your circumstances, you may also need to fill out other forms, such as Form 843 (Claim for Refund and Request for Abatement) and Form 8316 (Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien). Additionally, if you are employed, you must fill in a W-4 tax form with your employer.
Understanding Form I-94: A Guide for International Students
You may want to see also
Explore related products
How to get a tax refund
International students can benefit from tax treaties between their home country and the US. The US has such treaties with 65 countries, and under these treaties, international students may be eligible for reduced tax rates or exemptions on certain types of income.
To get a tax refund, international students must file a tax return. Here is a step-by-step guide:
Step 1: Gather the required documents
You will need an Individual Taxpayer Identification Number (ITIN) or Social Security Number (SSN). If you don't have one, you can apply for one by filling out a W-7 form. Depending on your sources of income, you may also need W-2, 1042-S, and 1099 forms, which you should receive from your university and employer.
Step 2: Determine your residency status
Your residency status is important for tax purposes and will impact your tax obligations and benefits. International students on F, J, M, or Q visas are considered "exempt individuals" for the first 5 years in the US, and after this period, they will be subject to the Substantial Presence Test to determine their residency status.
Step 3: Identify the relevant tax forms
Find out which forms you need to file and download them. In addition to federal forms, you may also need to file state tax returns, depending on the state you are in. Common forms for international students include Form 8843, which is required for nonresident aliens, and Form 1040NR.
Step 4: Complete the forms
Fill out the forms with your personal information, including your name, current address, and SSN or ITIN. Follow the instructions carefully and ensure that the forms are complete and accurate.
Step 5: Mail the forms to the IRS
Print off the completed forms and mail them to the Internal Revenue Service Center at the following address: Internal Revenue Service Center, Austin, TX 73301-0215, USA. Include any required supporting documents, such as W-2, 1099, and 1042-S forms, and a check if you owe any additional taxes. Note that the IRS does not accept electronic filing for nonresident aliens.
Step 6: Calculate your refund
If the amount of tax deducted from your payments during the tax year is more than the tax shown on Form 1040NR, you will be due a refund. You can use services like Sprintax to help you determine if you are owed a refund and to maximize your refund amount.
It's important to stay compliant with IRS regulations and meet the relevant deadlines. You can also seek assistance from certified professionals if needed.
Applying to Oxford and Cambridge as an International Student
You may want to see also
Frequently asked questions
Yes, international students and their dependents need to file tax returns if they were in the US during the previous calendar year.
International students need to file Form 8843 and, if they received US-sourced income, Form 1040NR. They will also need a W-2 form, which will be provided by their employer. Depending on their circumstances, they may also need W-2’s, 1042-S’s, and 1099’s.
Federal forms must be postmarked by April 18th. However, other forms such as state tax returns and Form 8843 have different deadlines. For example, if you had no US income and are only filing IRS Form 8843, the deadline is June 15, 2025.
