Tax Information for International Students

Each year, if you earned an income, you will need to file U.S. government tax forms.

Taxes are reported by April 15 each year for the 12-month period beginning January 1 and ending December 31 in the previous year.

You may have to file Form 1040-NR or 1040NR-EZ and the tax form 8843. If you did not earn an income you must still file tax form 8843.

Please note that the Office of International Programs CANNOT give advice on submitting tax forms. If you have questions regarding taxes, please consult a qualified tax professional.

If you have income: Tax Form 1040-NR or 1040 NR-EZ AND Tax Form 8843

The Internal Revenue Service (IRS) is the U.S. government agency that collects taxes. As a nonresident F-1 or J-1 student, you need to file forms each year with the IRS, even if you earned no income. It is your individual responsibility to understand and meet your tax obligations. Generally, tax returns are due every April 15th based on earnings from the previous year, though there are exceptions to this deadline.

While employers do deduct money from your paycheck throughout the year and send it to the IRS, it may not equal the exact amount owed at the end of the year. If too much was deducted, you may be eligible for a refund. Or, perhaps not enough was deducted, and you will owe more. Salary from a job is not the only kind of earning taxed; many types of income are taxable. Even if you did not work and do not owe any taxes, you may need to submit an informational form to the IRS.

Get the form and instructions here: https://www.irs.gov/pub/irs-pdf/f1040.pdf

If you do not have income:Tax Form 8843

All nonresident aliens present in the U.S. under F-1, F-2, J-1, or J-2 nonimmigrant status must file Form 8843 "Statement for Exempt Individuals and Individuals With a Medical Condition"—even if they received NO income during 2021. Form 8843 must be filed if an individual is:

present in the U.S. during 2021
a nonresident alien
present in the U.S. under F-1, F-2, J-1, or J-2 status

 If an individual meets all three qualifications above, the individual must file Form 8843, regardless of the individual's age and even if the individual is not required to file a U.S. income tax return (Form 1040NR or Form 1040NR-EZ).  Make sure to complete the top portion of the form and also Part 1 and Part 3.  Do not forget to sign the form on the 2nd page and mail the form to the IRS. Mailing address is in the instructions portion on the form.

 Get the form and instructions here: https://www.irs.gov/pub/irs-pdf/f8843.pdf

 Form 8843 is not an income tax return. Form 8843 is merely an informational statement required by the U.S. government for certain nonresident aliens (including the spouses or dependents of nonresident aliens).  Nonresident aliens who are not required to file an income tax return (Form 1040NR or Form 1040NR-EZ), but who are required to file Form 8843, need not apply for a Social Security number (SSN) or an Individual Taxpayer Identification Number (ITIN). If, however, an SSN/ITIN has been assigned, the number must be included on Form 8843.

 For general information regarding taxes: https://www.irs.gov/individuals/international-taxpayers/foreign-students-and-scholars