Lana Oconnell
International students studying in the United States are required to file tax returns as a condition of their visa. This applies to all international students who were in the US during the previous calendar year, regardless of whether they earned an income or not. Students on F-1 visas are considered nonresident aliens for tax purposes and are only taxed on US-source income. They will need to file Form 1040-NR (federal tax return) and may also be required to file a state tax return, depending on the state. Students with F-1 visas may also apply for OPT to work in the US after graduation, and will be required to pay tax on their income. To file a tax return, students will need their W-2 form from their employer and their Individual Taxpayer Identification Number (ITIN) or Social Security Number (SSN).
| Characteristics | Values |
|---|---|
| Who needs to file a tax return? | All international students inside the United States must file a tax return each year. |
| Visa requirements | Every international student is required to file a tax return as a condition of their visa. |
| Tax on income | International students are taxed only on US-source income. |
| Federal tax filing status | Nonresident tax filer or resident tax filer. |
| Federal tax forms | Form 1040-NR (federal tax return) and Form 8843. |
| State tax forms | Nine states don't have any tax-filing requirements, but students may need to file a state tax return depending on the state. |
| Other forms | W-2, 1042-S, 1099, W-7, and W-4. |
| Identification number | Individual Taxpayer Identification Number (ITIN) or Social Security Number (SSN). |
| Deadlines | Federal tax returns are due by April 18. State tax returns and Form 8843 have different deadlines. |
| Where to send | Internal Revenue Service Center, Austin, TX 73301-0215, USA. |
| Cost | There is no cost to submit taxes to the IRS, but professional tax preparation services charge a fee. |
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What You'll Learn
International students on F-1 visas are considered nonresident aliens for tax purposes
F-1 visa holders are generally exempt from Social Security and Medicare taxes for up to five years from their arrival in the US. This exemption applies to wages earned for services performed within the US, as long as these services are allowed by USCIS and are related to the purpose of their visa. However, F-1 students who become resident aliens may still be eligible for exemption under certain conditions.
To file their tax returns, international students on F-1 visas must use Form 1040-NR (federal tax return) to assess their federal income and taxes. They may also need to file Form 8843, especially if they received US-sourced income during the calendar year. Additionally, they may need W-2s, 1042-S's, and 1099's, which are provided by their university or employer. These forms must be mailed to the IRS, as electronic filing is not allowed for nonresident aliens. The deadline for federal forms is April 18th, while other forms, such as state tax returns, have different deadlines.
It is important to note that international students on F-1 visas should not confuse their tax residency status with their immigration status. While they may be considered nonresident aliens for tax purposes, they could still be considered residents under immigration rules. Additionally, their tax status may change if they pass the Substantial Presence Test, which determines if an individual should be taxed as a resident or nonresident alien. This test typically applies after the first five years of an F-1 visa holder's stay in the US.
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How to determine your federal tax filing status
International students in the US on an F-1 visa are 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. Every international student is required to file their federal tax return if they were in the US during the previous calendar year and earned income.
To determine your federal tax filing status, you must first identify whether you are a nonresident tax filer or a 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 recommended to review the guidelines each time you complete your taxes.
If you are a nonresident alien for tax purposes, you will need to file Form 1040-NR (federal tax return) to assess your federal income and taxes. Additionally, you may need to file Form 8843 with the IRS, even if you did not earn any money during your time in the US. Depending on the state, you may also be required to file a state tax return.
If you are a resident tax filer, you will be considered a resident for tax purposes and will need to pass the substantial presence test. As a resident tax filer, you will have different options for filing your tax returns.
To accurately determine your federal tax filing status and ensure compliance with tax regulations, it is advisable to refer to the IRS website, consult a qualified tax accountant, or utilize tax preparation software like Sprintax.
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Deadlines for federal and state tax returns
International students in the US are required to file a federal tax return each year. This is usually due in April of the following year. For example, the deadline for the 2023 tax year was April 18, 2023. The deadline for the 2025 tax year is April 15, 2025.
In addition to federal tax returns, international students may also need to file state tax returns, depending on the state in which they earned income. Each state has different rules and laws regarding tax returns, and the type of document and deadline to file varies from state to state. For example, the deadline for filing a Wisconsin state tax return in 2025 is April 15, 2025. Nonresidents with a tax filing requirement should file a form '1NPR' in addition to their federal tax return. Meanwhile, the deadline for filing an Alabama state tax return in 2025 is also April 15, 2025, and nonresidents with a tax filing requirement should file a form '40NR'.
It is important to note that not all US states require individuals to file a state tax return. Nine states do not have any tax-filing requirements. However, many do, so it is essential to check the website of the state in which you earned income to find out if you have state tax filing obligations and what the deadline is.
International students on F, J, M, or Q visas are considered "exempt individuals" and are excused from the Substantial Presence Test for the first five years they are in the US. After this period, they will be subject to the Substantial Presence Test, which determines whether someone has been in the US long enough to be considered a resident for tax purposes.
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Which forms international students need to file
International students in the US are required to file a tax return as a condition of their visa, even if they don't earn money during their time in the country. This is because international students are taxed only on US-source income. The Internal Revenue Service (IRS) considers most F-1 students as nonresident aliens, and as such, they must file Form 1040-NR (federal tax return) to assess their federal income and taxes.
Additionally, all international students and their dependents must file Form 8843 separately. This form is not an income tax return but a statement required by the US government for certain nonresident aliens. If you have received income in the previous calendar year, you will likely also need to file Form 1040-NR. These forms must be posted to the IRS, as electronic filing is not permitted for nonresident aliens. The deadline for filing is typically April 15 or 18, but Form 8843 has a deadline of June 15 if you had no US income.
If you have received a taxable scholarship, such as a stipend or housing allowance, you will need a 1042-S form from your school or institution. You may also receive a 1099 form if you earned rental income, investment income, or if you worked as an independent contractor. A 1099 MISC form will be used to report income from donating plasma, which is considered taxable income. Depending on your personal circumstances, you may 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. You will also need a W-2 form to file your tax return, which will be provided by your employer at the end of January. If you start working, you will also need to fill in a W-4 tax form for your employer.
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How to file a tax return
As an international student, you will need to file a tax return as a condition of your visa. This applies even if you do not have US-source income, though you will not be taxed on any non-American income.
If you are on an F-1 visa, you are considered a nonresident alien for tax purposes, and you will be taxed only on US-source income. You will need to file Form 1040-NR (federal tax return) to assess your federal income and taxes. If you did not earn money during your time in the US, you will still need to file Form 8843 with the IRS by the deadline of April 15. You may also be required to file a state tax return, depending on the state. Nine states don't have any tax-filing requirements.
To file your tax return, you will need your W2, which will be provided by your employer at the end of January. This will state the previous year's earnings and tax withheld. You will also need your Social Security Number or Individual Taxpayer Identification Number (ITIN). If you don't have one, you'll need to apply for one by filling out a W-7. You may also need W-2s, 1042-Ss, and 1099s, which will be mailed to you by your university and employer. You will receive a 1042-S form from your school or institution if you received a taxable scholarship.
Once you have the relevant forms, complete them with your information and details. Then, print off the forms and mail them to the IRS at the following address: Internal Revenue Service Center, Austin, TX 73301-0215, USA. Note that the IRS does not allow electronic filing for nonresident aliens.
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Frequently asked questions
Yes, every international student is required to file a tax return if they were physically present in the US during the previous calendar year. This is a condition of your visa.
You will need to file Form 8843 and, if you earned income in the US, you will likely also need to file Form 1040-NR. You will also need your W2, which will be provided by your employer.
The deadline for filing federal tax returns with the IRS is April 18. However, state tax returns may have different deadlines.
You will need to complete the relevant forms and mail them to the Internal Revenue Service Center, Austin, TX 73301-0215, USA. The IRS does not allow electronic filing for nonresident aliens.
International students are taxed only on US-source income. If you are considered a nonresident alien for tax purposes, the US will not tax your income from non-American sources.
