Employment >> Tax Responsibilities

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 2008

Non-resident students who were present in the U.S. in 2008 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, 2009. 

Students who were present in 2008 but did not receive any U.S. income need only file Form 8843 (Statement for Exempt Individuals) by June 15, 2009. Filing Form 8843 documents your 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. 

Tax forms and additional instruction can be found on the IRS website at www.irs.gov.

For more information you can read the following handouts:

Income Tax Information for International Students  

Filing Taxes Q & A

The ISO offers an annual workshop so students may get their questions answered by a tax accountant. You are invited to join us for our tax information workshop on Monday, March 2, 2009 from 10:00am to 12:00pm in room 8005 of the DePaul Center.  
Please sign up at the ISO Front Desk or call (312) 362-8051 to register by February 27, 2009.

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.  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. A list of treaties in effect at the time of publication each year.
  • Publication 970: Tax Benefits for Education. 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 02.2009