All international students in F and J non-immigrant status are responsible for filing an income tax return each year, even if they have no U.S. source income. 

Tax Year 2007

Non-resident students who were present in the U.S. in 2007 and received U.S. income must complete and file IRS Form 8843 and IRS Form 1040NR-EZ or IRS Form 1040NR with the Internal Revenue Service by April 15, 2008. 

Students who were present in 2007 but did not receive any U.S. income must file only Statement 8843 by June 15, 2008, in order to document their status as a non-resident alien who is exempt from counting days toward the substantial presence test. It is advisable to make photocopies of all forms submitted to IRS to be kept for your records. 

For more information you can read the following handouts:

Income Tax Information for International Students  

Filing Taxes Q & A
 

Also, each year, the ISO offers a workshop so students may get their questions answered by a tax accountant. You are invited to join us for our tax information workshop in March.

Social Security / Medicare Taxes

IRS Publication 519 entitled U.S. Tax Guide for Aliens indicates that no Social Security or Medicare taxes are to be withheld from earnings for services performed to carry out the purpose for which an F-1 student was admitted to the United States.  The types of services exempt from Social Security and Medicare withholding include on-campus work, practical training, and economic hardship employment (IRS Publication 519, p. 39, Students and Exchange Visitors). 

International students are exempt from these withholdings as long as they are considered to be a "non-resident alien" for tax purposes.  Students maintaining legal F-1 status are generally considered to be a non-resident alien if they have been in the United States for a period of less than five years.  

If you would like to avoid paying these taxes, please talk with the payroll department of your on-campus or practical training job.

Resources

In addition, you will want to obtain the following publications for assistance in filing your taxes:

·         Publication 519: US Tax Guide for Aliens includes useful information on how to determine resident or non-resident status for tax purposes; the kinds of income that are taxed; how to claim exemption by treaty; and much more.

·         Publication 901: US Tax Treaties list treaties in effect at the time of publication each year.

·         Publication 520: Scholarships and Fellowships. A discussion on the kinds of scholarship and fellowship income that is taxable or exempt from taxes, and the levels of taxation.
 

For additional resources, please also visit International Student Taxes, a Global Partner of NAFSA (Association of International Educators).  International Student Taxes is dedicated entirely to international students and assists with the preparation of U.S. federal income tax returns.

Please note that each international student is responsible for assessing and meeting his / her own tax obligations. 


Updated 03.2008