How to File Taxes as an International Student

Navigating the United States tax system can be challenging for international students, as the rules and forms differ from those for U.S. citizens. Filing taxes correctly is a component of maintaining visa status. This guide explains the necessary steps, from determining your filing requirements and tax status to gathering documents and completing the correct forms.

Determining Your Filing Requirement and Tax Status

Before any forms can be filled out, an international student must answer two questions: “Do I need to file a tax return?” and “What is my tax status?”. If you are a nonresident alien for tax purposes and received any income from U.S. sources, you are required to file a U.S. federal income tax return. This income includes wages, salaries, tips, and certain scholarships or fellowship grants.

Even if you had no U.S. source income, you must file an informational form with the Internal Revenue Service (IRS) if you were present in the U.S. on an F or J student visa. This requirement applies to every international student in F or J status, regardless of whether they earned money.

Your tax status is determined by the Substantial Presence Test (SPT), which measures the number of days you were physically present in the United States. However, students on F, J, M, or Q visas are considered “exempt individuals,” meaning their days in the U.S. do not count toward the SPT for their first five calendar years. Any part of a calendar year spent in the U.S. counts as a full year for this exemption.

This five-year exemption means most international students are classified as “nonresident aliens” for tax purposes. After the five-year period, you would begin counting days under the SPT, and if you meet the threshold, your tax status could change to “resident alien,” which involves different filing rules.

Gathering Your Essential Tax Documents and Information

Before completing any forms, you must gather several documents that report your financial information and confirm your identity. Your income information will be on forms provided by your employer or academic institution. You will also need your personal and immigration documents.

You will need the following:

• Form W-2, Wage and Tax Statement, which details your total wages and withheld taxes if you were employed.
• Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, for income from scholarships, fellowships, or payments covered by a tax treaty.
• Your passport, visa, and either Form I-20 (for F-1 students) or Form DS-2019 (for J-1 students).
• A record of your U.S. entry and exit dates for the tax year, which can be found in your passport or I-94 travel history online.
• Your Social Security Number (SSN) if you were authorized to work, or an Individual Taxpayer Identification Number (ITIN) if you were not eligible for an SSN but received reportable income. An ITIN is a tax processing number issued by the IRS for those who must file but cannot get an SSN.

Completing Your Federal Tax Forms

With your documents gathered, you can complete the required federal tax forms. The process starts with Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition. This form is not an income tax return but is a mandatory statement for all individuals in F or J status to explain why their days of presence in the U.S. should not be counted for the Substantial Presence Test. You must file it even if you had no income.

Part I requires general information like your name, address, and taxpayer ID number. Part III is for students, where you will provide information about your academic institution and designated school official (DSO) or responsible officer (RO).

If you earned U.S. source income, you must also file Form 1040-NR, U.S. Nonresident Alien Income Tax Return. This is the form where you report your income from your W-2 or 1042-S and calculate any tax due or refund.

If your home country has a tax treaty with the U.S., you may be able to exclude some income from U.S. tax. To do this, you must complete Schedule OI, which is attached to Form 1040-NR, and identify your country, the treaty article, and the amount of exempt income.

Nonresident aliens are not permitted to claim the standard deduction. However, you may be able to claim certain itemized deductions, such as for state and local taxes paid, which are reported on Schedule A of Form 1040-NR.

Submitting Your Completed Tax Return

After filling out Form 1040-NR and the mandatory Form 8843, assemble and mail your tax return to the IRS. The standard order is Form 1040-NR on top, followed by Form 8843. Behind these, attach copies of your income documents, such as Form W-2 and Form 1042-S.

The mailing address for Form 1040-NR is different from resident tax returns. If you are not enclosing a payment, mail the package to the Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215. If you owe taxes and are enclosing a payment, the address is Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303.

For students who received wages subject to U.S. income tax withholding, the filing deadline is April 15th. If you did not earn wages subject to withholding or are only filing Form 8843, the deadline is June 15th. If you are expecting a refund, you can check its status through the “Where’s My Refund?” tool on the IRS website a few weeks after you mail the return.

Understanding State Tax Obligations

Beyond federal requirements, you may also have to file a state income tax return. Many states impose their own income tax separate from the federal government, and earning income in a state can trigger a filing obligation with that state’s tax agency.

State tax laws are independent of federal laws. Each state has its own rules, forms, and deadlines, and the criteria for determining residency can differ from the federal Substantial Presence Test. A student who is a nonresident for federal tax purposes might be a resident for state tax purposes.

You must consult the resources from the state where you earned income. The official website for the state’s Department of Revenue is the best source for information on filing thresholds and the correct forms. Failing to file a required state tax return can lead to penalties and interest, so if you lived or worked in more than one state, check the rules for each one.