| Tax requirements |
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As an international student,
filing taxes is probably not the
easiest thing you had to deal
with during your studies in
United States. That's why we are
here to help you file your taxes
and ensure that you receive all
the tax benefits you are
entitled under U.S. tax
legislation. |
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The first step in determining
whether you are required to file
an income tax return is to
determine your tax
filing
status. Most international
students present in United
States for less than 5 years are
considered Nonresident Aliens
for tax purposes. |
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Most international students on
F, J, M, and Q visa present in
United States for more than 5
years and teachers, researchers
and professors present in U.S.
for more than 2 years can be
considered Resident Aliens for
tax purposes. If this case
applies to you and you still
intend to return to your home
country and would like to be
treated as a nonresident in U.S.
you must file Form 8840 - Closer
Connection Test. |
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Do I have to file taxes???
If you were an international student
and nonresident
alien for federal tax
purposes you
must
file Form 8843.
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Nonresident Aliens
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Excluding Days of Presence -
Form 8843
All international students
nonresident for tax purposes
must
file
Form 8843. Form 8843 is an IRS
supplemental form (information only)
that must be filed by all
nonresident students in order to
exclude the days of presence in
United States from the Substantial
Presence Test.
Foreign nationals, other than international students and scholars, do not need to file Form 8843.
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Nonresident Alien Tax Return
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Form 1040NR
or
Form 1040NR-EZ
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If you were a nonresident for tax purposes who had any U.S. source
income during the previous tax year, you must file your tax return on IRS
Form 1040NR-EZ of
Form 1040NR. You must also attach the supplemental statement - IRS Form 8843.
Note: Interest from U.S. banks or
credit unions is not considered
source of income for nonresident
aliens. |
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Social Security and Medicare Tax
-
Form 843 |
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International students nonresident
for tax purposes are NOT subject to
Social Security and Medicare taxes.
If this is your case, you must first
ask your employer for a refund for
the taxes withheld in error. If you
are unable to obtain a refund from
your employer, you may file Form 843
- Application for Refund and
Abatement. You must also attach the
Statement for Refund of Social
Security Tax withheld in error. |
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Individual Tax Identification
Number (ITIN) -
Form W-7 |
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An ITIN is a nine digit number
issued by the IRS to individuals who
are required for U.S. tax purposes
to have a U.S. tax payer
identification number but who do not
have and are not eligible to obtain
a Social Security Number. Do not
complete Form W-7 if you already
have a Social Security number or you
have an application pending. |
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Optional Practical Training - OPT |
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International students in Optional Practical Training, also known as OPT,
who received income from U.S. sources must file Form 1040NR or Form 1040NR-EZ
and Form 8843. If Social Security and Medicare taxes were deducted from their
paychecks they can apply for a refund using Form 843. more |
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Foreign Nationals |
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Foreign nationals, other than international students and scholars, do not qualify
for the same deductions as foreign students and scholars. The tax treaty benefits
differ for foreign nationals who are not students or scholars in United States and
only foreign students qualify for the Social Security and Medicare tax exemption. more |
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U.S. Citizens and
Resident Aliens
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Resident aliens and U.S. citizens
file their taxes on the same tax
forms. If you determine that you are
considered a resident for tax
purposes, you must file Form 1040,
1040EZ or 1040A. |
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State
Taxes
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If
you have received income from U.S.
sources, in addition to filing your
federal tax return, you must also
file state
taxes. The rules for filing
state taxes vary for each state.
Some states do not require you to
file a state tax return. Please
visit our state
taxes page to find out more
information and options for filing
your state tax returns. |
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Please follow these links, if you are not sure about your tax status
or
forms you
should file.
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