How to File Taxes as an International Student

As an international student in the United States, you must navigate the U.S. tax system. The Internal Revenue Service (IRS) has specific regulations for foreign nationals studying in the country. This guide provides an overview of the requirements for filing a U.S. tax return, from determining your status to submitting the correct paperwork.

Determining Your Filing Requirement and Tax Status

Your obligation to file a U.S. federal tax return depends on your income and tax residency status. The U.S. tax system categorizes individuals as “resident aliens” or “nonresident aliens” for tax purposes, which is separate from your immigration status. A filing requirement for nonresident aliens is triggered by having any U.S. source income, and there is no minimum income amount that exempts you from filing.

The primary tool for determining your tax status is the Substantial Presence Test, which measures your physical presence in the U.S. To meet the test, you must have been in the U.S. for at least 31 days in the current year and a total of 183 days over the last three years, based on a weighted formula.

A special rule exists for international students on F, J, M, or Q visas. You are considered an “exempt individual,” meaning your days in the U.S. do not count toward the Substantial Presence Test for a certain period. For students on F-1 or J-1 visas, this exemption lasts for your first five calendar years in the United States.

After being in the U.S. for more than five calendar years, you are no longer an exempt individual and must begin counting your days of presence. If you meet the 183-day weighted total, you will be considered a resident alien for tax purposes. For the initial five-year period, most international students are classified as nonresident aliens.

Gathering Your Tax Documents and Information

You will need a taxpayer identification number, which is either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). SSNs are issued to noncitizens authorized to work in the U.S. An ITIN is for individuals who have a tax filing requirement but are not eligible for an SSN, such as those with taxable scholarship income but no work authorization.

If you need an ITIN, you must file Form W-7, Application for IRS Individual Taxpayer Identification Number. This requires documentation to prove your foreign status and identity, such as a certified copy of your passport. The application also requires you to state the reason you need the number. Processing a Form W-7 application can take several weeks.

If you worked and received wages, your employer provides a Form W-2 detailing your earnings and tax withheld. For other income, like scholarships or fellowships, you will receive Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding. This form shows the gross income paid and any tax withheld, which is often at a 14% rate for taxable scholarships for students on F-1 or J-1 visas.

You will also need your passport, visa details, and a record of your U.S. entry and exit dates from your I-94 record. You should also determine if your home country has a tax treaty with the United States, which may allow you to exempt some U.S. income from tax. The IRS lists treaty partners and summarizes benefits in Publication 901, U.S. Tax Treaties.

Completing Your Federal Tax Forms

International students classified as nonresident aliens must file Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition. You must file this form even if you had no U.S. income. The form is used to declare that you are excluding your days of presence in the U.S. under the “exempt individual” rule.

Form 8843 requires your personal information, visa type, the date you first entered the U.S. in that status, and information about your academic institution. You must sign and date the form. If you are only filing Form 8843 and not an income tax return, you will mail it independently.

If you earned U.S. source income, you must also file Form 1040-NR, U.S. Nonresident Alien Income Tax Return. Use the information from your Form W-2 to report wages and data from your Form 1042-S for scholarship or fellowship income. The form guides you in calculating your total income connected with a U.S. trade or business.

If you are eligible for a tax treaty exemption on your income, you will report this on Schedule OI, which is part of Form 1040-NR. You must identify the specific treaty article providing the exemption and the amount of income you are excluding. Nonresident aliens cannot claim the standard deduction but may be able to itemize certain deductions on Schedule A of Form 1040-NR.

Submitting Your Tax Return

The filing method for nonresident aliens differs from that for U.S. residents. While e-filing is common, limitations on nonresident forms mean many students must file a paper return by mail. Certain income types or issues with a Form 1042-S can prevent e-filing.

The mailing address for your return depends on whether you are enclosing a payment. If filing Form 1040-NR without a payment, mail it to the Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215. If you owe taxes and are including a payment, send the return to Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303. If you are also filing Form W-7 for an ITIN, the entire package must be sent to the ITIN Operations address in Austin.

For the 2024 tax year, the tax filing deadline is April 15, 2025. However, if you are a nonresident alien who did not receive wages subject to U.S. income tax withholding, the deadline is extended to June 15, 2025. This later deadline often applies to students who only need to file Form 8843. After submitting, you will receive a refund for any overpaid taxes or confirmation of your payment.

Understanding State Tax Obligations

You may also have an obligation to file a state income tax return. State tax systems are separate from the federal system, and the rules vary significantly by state. Your requirement to file depends on the laws of the state where you reside and earn income.

State tax laws do not always align with federal definitions of residency. Some states may consider you a resident for their tax purposes even if you are a nonresident alien for federal purposes. This would require you to file a resident state tax return, reporting income earned within that state’s borders according to its regulations.

You must check the requirements for the state in which you live. This information, along with the necessary forms and instructions, can be found on the website of your state’s department of revenue or taxation.