Taxes for International Students

International students and scholars who have been in the U.S. for any portion of a given year must file an annual tax report by the following year's tax filing deadline, even if they earned no U.S. income. For example: You arrived in the U.S. on July 31, 2019. You must file taxes in 2020.

International students and scholars will use a income tax software called GLACIER Tax Prep (GTP) to determine their tax filing requirement. If you have been here for more than five (5) years, you must file differently (See below: Do I Qualify as a nonresident or resident alien for federal tax purposes?)

The most common type of income is wages; the money withheld from each paycheck is an estimated payment of the federal and state income tax obligation. This money is sent by the employer to the IRS and Franchise Tax Board in the employee's account (the account number is the Social Security number).

Taxable scholarship payments may have some amount withheld similarly to wages.

Investment income (not including bank interest) rarely has an amount withheld in advance, the applicable tax is paid when filing the tax forms.

If you are owed a refund, filing a tax return is the only way to receive it. Furthermore, payment of income tax due is not voluntary, it is required by law. One of the conditions of your visa is to comply with US law.

If you owe taxes and don't file, the IRS can assess penalties, interest and seize U.S. bank assets for repayment. Fines and penalties can often amount to more than the original tax debt.

There can also be immigration consequences for failing to file taxes. Applicants for permanent residency or "green cards" are frequently asked to show proof of tax filing for previous years in the U.S.

Your tax residency (whether you are a nonresident alien or a resident alien for tax purposes) determines how you are taxed and which tax forms you need to fill out.

You can quickly find out your residency by completing a few questions on GLACIER Tax Prep (GTP). The GLACIER Tax Prep program will ask you a series of questions to determine your residency status for federal tax filing purposes.

If GLACIER Tax Prep determines that you are a nonresident alien for tax purposes, you can proceed to use GLACIER Tax Prep to complete the federal (not state) tax forms.

If you qualify as a resident alien for tax purposes, you cannot use the tax preparation software in GLACIER Tax Prep. Resident aliens for tax purposes file taxes in the same manner as U.S. citizens and residents.

You can find a list of services and resources available to resident below. Generally, tax treaties do not apply to individuals who qualify as resident aliens for tax purposes, but there are exceptions.

• • Volunteer Income Tax Assistance (VITA)
• • IRS Telephone Tax Advice
• • IRS Foreign Student & Scholars
• • NAFSA Federal Income Tax Brochure
• • Turbo Tax Online Filing
• • H&R Block
• • Jackson Hewitt Tax Service
• • IRS Free File

Another resource to determine tax residency is the Internal Revenue Service (IRS). See the links below:

• • F-1 and J-1 Students
• • J-1 Scholars
• • Alien Residency Examples

The Ivanhoe International Center staff are not tax experts and cannot provide tax advice. To assist our students and scholars, we offer the following resources:

You can use the GLACIER Tax Prep (GTP). GTP is a user-friendly tax preparation software created specifically for international students and scholars who are nonresident aliens for tax purposes. GTP will help you navigate U.S. federal tax forms, residency status, tax treaties, exemptions, and deductions. GTP is accessible from around the world. You will receive instructions and log-in information around the end of February.

For international students and scholars who are resident aliens for tax purposes, see above for resources available to you.

Not sure which category you are? See above: Do I Qualify as a nonresident or resident alien for federal tax purposes?

Complying with U.S. tax law is part of maintaining your immigration status. You should file the previous year's Form 8843 as soon as possible.

Yes, all students or scholars who were in F or J status, a nonresident for tax purposes and were present in the United States in 2019 must file a tax report for that year. Ask your employer to mail the Form W-2 to your home country address or explain how you may access it online. If you overpaid federal tax, the IRS can mail a refund check overseas.

Yes, since you were present in the U.S. during 2019 you are required to complete and file tax forms.

All nonresident aliens for tax purposes, in F or J status, are required to complete Form 8843 with the IRS regardless of whether they received income. This also includes dependents in F-2 and J-2 status, regardless of age. For instructions on how to complete this form, follow the presentation here.

All nonresident aliens for tax purposes who spent any portion of 2019 in F or J status are required to complete Form 8843 and send it to the IRS.

Go to Where's My Refund? to track your refund. Where's my Refund? will usually have information about the refund three to four weeks after filing a paper return. Check weekly, on Wednesdays, for any updates on your refund information.

If you need more time, you can file Form 4868 to request an automatic extension of time until August 15th. You will not be notified if the extension request is approved, it is automatic. If you owe any taxes, you must still mail the estimated tax payment by April 17th or you will be assessed penalties and interest as of April 16th on any payment owed. Be sure to sign and date the forms and keep copies for your records.

Anyone who failed to file a tax return for a previous year should do so as soon as possible. Nonresident aliens for tax purposes have the following options in GLACIER Tax Prep.

Access blank tax forms tax forms from previous years. You can use this option if you would like to complete the tax forms on your own. The Ivanhoe International Center cannot advise on how to fill out tax forms.

Purchase access to GTP software that will complete your tax forms for previous years.

Please note that access to GTP is only free for the current tax year. To file for a previous year, you will need to purchase an access code.