U.S. Federal Taxes
U.S. Federal Taxes
All F and J nonimmigrants (including their F-2 and J-2 dependents) are required to file certain federal tax forms for each year they have been present in the U.S., even if they did not earn any income during that year.
Federal tax forms for the tax year being reported must be filed no later than April 15 of the following year, with the U.S Internal Revenue Service (IRS). Individuals who are unable to file their tax forms by April 15 must submit an application for extension of the filing deadline on IRS Form 4868.
All F-1 and J-1 students and scholars and all F-2 and J-2 dependents are required to file Form 8843 with the IRS by June 15, even if you had no income in the U.S.
Determining Your Federal Tax Status
You must determine whether you were a resident or nonresident for federal tax purposes during the tax year for which you are now filing your return. See below for guidance.
For F-1 and J-1 students, the following general guidelines apply:
- F-1 and J-1 students are normally considered nonresidents for federal tax purposes only during the first five calendar years of study. Calculations should include any part of a calendar year within the first five years. For example, a student who arrived in August 2004 should count 2004 as an entire year, even though the student was only in the U.S. for five months of that year.
- After five years, F-1 and J-1 students are presumed to be residents for federal tax purposes by the IRS.
For J-1 professors and research scholars, the following general guidelines apply:
- J-1 professors and research scholars are normally considered nonresidents for federal tax purposes during their first two calendar years in the U.S. Calculations should include any part of a calendar year in the first two years. For example, a J-1 scholar who arrived in August 2005 should count 2005 as an entire year, even though the scholar was only in the U.S. for five months of that year.
- After two years, J-1 professors/scholars are presumed to be residents for federal tax purposes by the IRS.
The Office of International Programs and Services staff are neither licensed nor qualified to provide personalized tax advice. However, free income tax workshops by qualified personnel are held during the spring semester each year.
For more information regarding taxes, visit IRS Website regarding Foreign Students and Scholars.