Listed below are some pieces of information about taxes for international students. As additional information becomes available it will be posted on here as well. Please note that the staff of the office of international students and programs cannot provide expert advice about tax matters.
Who Needs to File Tax Forms?
All international students who are not eligible to file the standard Internal Revenue Service (IRS) form 1040 (or 1040-EZ) must file IRS Form 8843, even if they did not earn income in the U.S. during the year. Foreign nationals who received U.S. source income must also file federal and state tax returns. Income normally includes salary, scholarship, income from mutual funds, etc. For tax non-residents, income does not include bank interest or money received from outside the U.S. If you were an employee and received wages subject to U.S. income tax withholding, your forms are due by April 15. If you did not receive wages as an employee subject to U.S. income tax withholding, your forms are due by June 16.
How Are People Notified About Taxes They Should Pay?
Some time in January and March of each year, universities and other employers send W-2 or 1042-S forms (tax statements) to current and former workers, telling them how much money has been held back from their pay or scholarship award checks for taxes. You will receive a tax form from any source of interest or income you have received. This information is used by the employee to complete and submit tax forms. If additional taxes are owed, the amount owed is submitted with the tax forms. If too much tax has been withheld, the IRS will issue a refund.
What Federal Tax Forms Should be Filed?
Most international students should file a special tax form (1040 NR or 1040 NR-EZ) along with Form 8843. If a tax treaty exemption is being claimed, form 8233 must also be submitted. These are the tax forms for non-residents.
International students (and their working spouses) who have been in the U.S. in F-1 or J-1 status for more than five years should review IRS publications to determine if they should instead file form 1040 or 1040-EZ. J-1 scholars (and their working spouses) who have been in the U.S. in J-1 status for more than two years should review IRS publications to determine if they should instead file form 1040 or 1040 EZ.
Where are Forms Available?
Federal Tax Forms
Download the forms from the IRS website.
Call the IRS at 1-800-829-3676
Most students will need Form 1040 NR-EZ and instructions; Form 8843, Publication 519 (U.S. Tax Guide for Aliens), and Publication 901 (U.S. Tax Treaties).
State of Ohio Tax Forms
- 1-800 282-1782
Where are Information and Assistance with Taxes Available?
- IRS International Tax Question Number (215) 516-2000 (at prompts press 2 then 3) 6 a.m. to 11 p.m. Monday-Friday. If the line is busy, call before 8 a.m. or after 5 p.m.
- Private tax preparation companies. See telephone book yellow pages listing “Tax Return Preparation.” Ask if the company can assist with Form 1040 NR (non-resident) form. Ask for the fee amount in advance.
- The University of Texas self-help website. Please note: some areas of the site refer to services and policies of the University of Texas, but the tax information is useful for all international students and scholars in the U.S.
- Ohio Department of Taxation
Additional information can be found on this document:NAFSA: Association of International Educators Federal Income Tax Brochure