Douglas Olsen
International students in the United States are required to file a tax return each year, even if they have no US-based income. The forms that international students need to fill out depend on their residency status, visa status, and whether or not they have earned income in the US. Most international students on F-1 visas are considered nonresident aliens for tax purposes and are required to file Form 8843 and, if they have received income in the US, Form 1040-NR.
| Characteristics | Values |
|---|---|
| Tax form for international students with no US-based income | Form 8843 |
| Tax form for international students with US-based income | Form 8843 and Form 1040-NR |
| Tax form for international students with income from a US-based university, business, or individual | Form 1040-NR |
| Tax form for international students with income from scholarship | Form 1042-S |
| Tax form for international students with income from contract work | Form 1099 |
| Tax form for international students with income from tax treaty benefits | Form 1042-S |
| Tax form for international students with income from internship | Form 1099 MISC |
| Tax form for international students with income from donating plasma | Form 1099 MISC |
| Tax form for international students with income from a US savings & loan institution | N/A |
| Tax form for international students with income from a US credit union | N/A |
| Tax form for international students with income from a US insurance company | N/A |
| Tax form for international students with income from an investment that generates Portfolio Interest | N/A |
| Tax form for international students applying for an ITIN or needing to extend or renew their ITIN | Form W-7 |
| Tax form for international students who are non-resident aliens | Form W-8BEN |
| Tax form for international students starting work | W-4 tax form |
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What You'll Learn
Filling out Form 8843
International students in the United States must file a tax return each year. This is to report all sources of income to the government, what has already been paid, and what is still owed. Even if you did not earn any money in the US, you will still need to file a tax return.
Form 8843 is a statement that must be filed for the US government if you are a certain type of nonresident alien for tax purposes. This includes spouses and dependents of certain nonresident aliens. All non-resident aliens who are in the US on F-1, J-1, F-2, or J-2 visas are required to file a Form 8843.
- Include your personal details as they appear on your passport.
- Provide your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) if you have one. If you don't have either, leave it blank.
- Enter your current non-immigrant status as of December 31st of the year you are filing. This should be the same as your most recent entry status unless you changed your status while in the US.
- If you are a teacher or trainee, include details of the academic institution or program you were involved in during the previous year.
- Answer the rest of the questions according to your personal circumstances.
- Check over the form, sign, and date it.
- Mail the form to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 by the due date.
Please note, if you are filing Form 1040-NR, attach Form 8843 to it and mail it to the address shown in your tax return instructions. The deadline for filing Form 8843 in 2025 is April 15.
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Completing Form 1040-NR
International students in the United States must file their tax returns each year. This is done to report all sources of income to the government, what has already been paid, and what is still owed. Most F-1 students are considered nonresident aliens in the US and are required to file a US tax return (Form 1040-NR) for income from US sources.
When completing Form 1040-NR, you may need to refer to Form 1041 and its instructions. If you are filing for a nonresident alien estate or trust, change the form to reflect the provisions of subchapter J, chapter 1, of the Internal Revenue Code. If you are filing for a foreign trust, you may have to file Form 3520-A.
You must use Schedule A (Form 1040-NR) to figure out your itemized deductions. Schedule NEC (Form 1040-NR) is used to calculate your tax on income that is not effectively connected with a US trade or business, as well as to calculate your capital gains and losses from sales or exchanges of property that are not effectively connected with a US business.
If you are claiming a benefit under a tax treaty, you must use Schedule OI (Form 1040-NR) to provide additional information that is not directly entered on Form 1040-NR. If you submitted Form 8233 to claim an exemption from withholding on compensation for independent personal services, and your employer withheld tax on the exempt amount, you can claim the exemption on Form 1040-NR by reducing your line 1a wages by the exempt amount.
On Schedule NEC (Form 1040-NR), enter the amounts of gross income received from dividends, dividend equivalents, interest, royalties, pensions, annuities, and other income. If any income was subject to backup withholding or withholding at source, include all gross income of that type. The amount of each type of income should be shown in the column under the appropriate US tax rate that applies to your circumstances.
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Using Sprintax
As an international student in the US, you are classified as a 'Non-Resident Alien' and are required to file an annual tax return (Form 1040NR) along with Form 8843. Even if you did not earn an income, you are still required to fill out Form 8843. This can be a complex process, but Sprintax can help you with both.
Sprintax is an online tool that helps international students prepare their taxes. It is approved by the IRS for Federal E-Filing, which means you can file your Federal tax return electronically. It is easy to use, with simple step-by-step instructions. You create an account, answer a few questions, and Sprintax will do the rest. You can access your Sprintax account indefinitely, and it is free to change your personal information, such as your address, name, and other data. However, for security reasons, you can only change one piece of unique personal information at a time. This includes your name, date of birth, and social security number.
Sprintax will inform you if your income requires you to file a state tax return. If so, you can choose to use Sprintax for a fee. It will help you determine what you need to file, avoid IRS penalties and fines, and meet the tax obligations of your academic visa. It can also help you maximise your tax refund. If you made a mistake on your tax return, Sprintax can file an amended return for a fee.
Sprintax can also help you prepare your pre-employment tax documents, including the W-4 tax form.
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Understanding your tax status
Tax Requirements for International Students
All international students in the United States, including their dependents, are required to file an annual tax return, even if they have no US-based income. This requirement applies specifically to those on F, J, M, and Q visas. The purpose of filing a tax return is to report your income sources, what taxes you've already paid, and calculate any remaining amount you owe or any refund you're owed.
Nonresident Status
Most international students on F-1 visas are considered nonresident aliens for tax purposes. This status generally applies during the first five calendar years in the US. However, if you pass the Substantial Presence Test, you may be considered a resident for tax purposes.
Tax Forms for Nonresident International Students
If you're a nonresident international student, you typically need to complete Form 8843, even if you had no income during the calendar year. Form 8843 is an informational statement that serves as a declaration of the time you spent studying and not working in the US. Additionally, if you received US-sourced income, you'll likely need to file Form 1040-NR as well.
Tax Forms for Employed International Students
If you're an international student with pay, you'll need to complete specific tax forms in addition to Form 8843. Before starting employment, you'll fill out a W-4 tax form with your employer. At the end of the year, your employer will send you a W-2 form, documenting your earned income. Depending on your employment type, you may receive a 1099 for contract work or a 1042-S for income under tax treaty benefits.
Tax Refunds
If you've overpaid your taxes, you may be eligible for a refund. This situation can arise due to tax treaties between your home country and the US, or if you had minimal income.
Seeking Professional Tax Advice
While this guide provides an overview of tax requirements for international students, it's important to consult official sources like the IRS website or seek advice from qualified tax professionals for detailed and personalised guidance on your specific tax situation.
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Getting a refund
International students in the US are required to file a tax return as a condition of their visa. However, not all international students will pay taxes to the American government, as they are entitled to a number of benefits and exemptions. In fact, if an international student has paid too much tax throughout the year, they may be entitled to a refund.
To get a refund, international students must be nonresident aliens for tax purposes and file a proper tax return in the United States. The US will not tax the income of nonresident aliens from non-American sources. The deadline for federal forms is April 18, while other forms such as state tax returns and Form 8843 have different deadlines.
International students on F, J, M, or Q visas are considered "exempt individuals", meaning they are excused from the Substantial Presence Test and are taxed only on US-source income. Most F-1 students are considered nonresident aliens by the IRS and will need to file Form 1040-NR (federal tax return) to assess their federal income and taxes. Even if an F-1 student did not earn money during their time in the US, they will still need to file Form 8843 with the IRS by the deadline. Depending on the state, they may also be required to file a state tax return.
If an international student received a Form 1098-T (Tuition Statement) from their educational institution, they should note that this form is primarily intended for US citizens and residents who qualify for education tax credits. Nonresident aliens, including most international students on F-1 or J-1 visas, are not eligible for these credits and generally do not need to use Form 1098-T when filing their taxes. If they include this form in their tax return, they will be filing as a resident and will not be compliant with the IRS.
International students can apply for their FICA tax refund with the help of services like Sprintax Returns, which offers nonresident tax form preparation online. Their software collects data that considers allowed expenses, tax treaty benefits, deductions, and exemptions to help prepare a compliant tax return and reduce income tax liability as much as legally possible.
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Frequently asked questions
Form 8843 is an informational statement required by the IRS for non-residents for tax purposes. It must be submitted for every non-resident taxpayer present in the U.S. at any point during the previous calendar year. Even if you did not earn an income, you are still required to fill out Form 8843.
Form 1040NR is a tax return form that must be filled out by international students who have received U.S.-sourced income during the calendar year. This form must be signed and dated to be considered valid.
Form W-8BEN is used by non-resident employees to avail of a tax treaty and pay a reduced amount of U.S. tax on income earned from working at a university, OPT, teaching, or research.
Form 1099 MISC is used to report income from donating plasma, which is considered taxable income.
