Do You Have To File Taxes As An International Student? A US Tax Filing Guide
If you are considering studying in the United States, you may be asking yourself: do international students pay taxes? Filing taxes as an international student is required for all F-1 visa holders, even if you decide not to work while pursuing your education.
We understand questions regarding tax might be intimidating, so here's a quick guide on taxes in the U.S. as an international student. Take a look.
Do international students pay taxes?
All international students and scholars in the U.S. must file a Form 8843 each year, regardless of whether they were employed in the U.S. If you are an international student (in F-1 or J-1 status), you can refer to Form 8843 Online Wizard for additional assistance with filing form 8843.
J-1 scholar non-residents for tax purposes who have no U.S.-source income should not use the Form 8843 Online Wizard but should instead complete the form on the IRS Form 8843 directly from the IRS website.
J-2 dependents, regardless of age, must also file Form 8843 and should complete the same sections as the scholar. Detailed instructions for completing the 8843 can be found on the IRS website.
If you worked or received a stipend, grant, or allowance in the U.S. and you are a Nonresident for tax purposes, you may also need to file a Form 1040NR or 1040NR-EZ.
How does the tax system work in the U.S.?
If you earn money in the United States, you must pay a certain percentage of that money in taxes.
You pay taxes to the federal government, and you pay taxes to the state government in the state in which you reside. Tax returns detailing your income are usually due in April each year.
After you file your tax returns, the revenue departments at each level reconcile the amount of income taxes you owe against the amount you have already paid throughout the year.
You are eligible for a refund if you have paid more taxes than you owe. If you have paid less taxes than you owe, you are responsible for paying the difference.
Steps to file tax
1) Receive a Sprintax Promo Code
Students and scholars who held active F-1 or J-1 status anytime in 2023 will receive an email from OGS in February titled "OGS Tax Website Now Live! Complete Your 2023 Legal U.S. Tax Filing Requirement". Included in the email is your Sprintax promo code.Sprintax promo codes are available on a first-come, first-served basis and will be applied during payment checkout. Students and scholars are responsible for paying the Sprintax state tax return preparation fee on their own if they are required to file a state tax return.
If you were not in the United States in 2023 and were either 1) still outside the United States or 2) received active F-1 or J-1 status after January 1, 2024, you may not have any 2023 U.S. tax filing obligations. But you may be subject to taxation in your country of residence in 2023.
Suppose you hold another U.S. immigration status in 2023. In that case, you will need to refer to your sponsor or consult with a tax preparation specialist (PDF) for more information to learn more about your 2023 U.S. tax filing obligations.
If you hold active F-1 or J-1 status anytime in 2023 and cannot find the above-referenced email or think you are eligible for a Sprintax promo code, please get in touch with your university.
If you are unsure of your 2023 U.S. tax residency status or your U.S. immigration history is complex, please use Sprintax to determine your U.S. tax residency status.
2) Collect Supporting Documents
If you will be physically present in the United States but had no income in 2023, collect the following documents:
Copy of Form I-20/DS-2019
Copy of Passport Information Page
Copy of Visa
Most Recent I-94 Record
If you earned any U.S. source income in 2023, collect the same documents listed above.
Additionally, you may receive one, multiple or all of the forms below. Ensure all income forms are collected before preparing your federal and state tax returns. For more information on what each form represents or how to receive a form, please click on the corresponding link below:
3) Determine if an SSN or ITIN is Required
If you were physically present in the United States and did not earn any income in 2023, it is not required to have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) to file Form 8843.
If you received U.S. source income in 2023, you need to have either a SSN or ITIN to file your federal and state tax returns.
SSN: If you were ever a paid employee in the United States, you should already have an SSN. If you are a paid employee in the United States but do not have an SSN, please contact your I.S. Advisor for assistance.?
ITIN: If you receive U.S. non-employment income (e.g. non-service stipend, scholarship award above tuition and fees, honoraria, etc.), you will not be eligible to apply for an SSN and will need an ITIN. Sprintax can assist you with filing an ITIN application (Form W-7) in tandem with your federal tax return.
4)?Determine 2023 Tax Residency Status and Prepare Tax Forms
Use Sprintax to determine your 2023 U.S. tax residency status and file tax forms. First-time users will need to create a new account. If you have used Sprintax before, please log in with your existing account.Non-residents and residents have different tax forms to file, as well as different tax credits and deductions. Residents cannot access tax treaty benefits, but there are exceptions. For more information, please visit the OGS Tax FAQs U.S. Tax Residency Statuses section.Sprintax will ask for your U.S. immigration history to determine if, in 2023, you were a non-resident for tax purposes or a resident for tax purposes.
5) Send Your Tax Forms
Based on your 2023 tax residency status, how you file and send your tax forms will be different. Be sure to make a copy of your tax form submissions before sending them to the IRS and state tax agency, if applicable.
Non-resident for Tax Purposes
If you earned U.S. source income in 2023:
Federal Tax Return: You must send your federal tax return to the IRS by April 18, 2024. Please refer to the Sprintax instructions to e-file* or mail your federal tax return to the correct address. If being sent by mail, your documents do not need to be received by that date. Keep a copy of your federal tax return for your personal tax records.
State Tax Return: You must mail your state tax return and supporting income documents to the corresponding state tax agency by April 18, 2024**. They do not need to be received by that date. Keep a copy of your state tax return for your personal tax records. Please refer to the Sprintax instructions to send your state tax return to the correct address.
If you were physically present in the United States and earned no income in 2023:
Form 8843 and supporting documents should be mailed by June 15, 2024, to the below IRS address. They do not need to be received by that date. Keep a copy of your Form 8843 for your personal tax records. Please refer to the Sprintax instructions to send your Form 8843 to the correct address. Please review our Form 8843 Filing Instructions page.
Resident for Tax Purposes
Federal Tax Return: You must e-file* your federal tax return to the IRS by April 18, 2024. Be sure to have a confirmation email from your tax preparation software that the IRS has received your return. Keep a copy of your federal tax return for your personal tax records.
State Tax Return: You must e-file* your state tax return to the corresponding state tax agency by April 18, 2024**. Be sure to have a confirmation email from your tax preparation software that the state tax agency has received your return. Keep a copy of your state tax return for your personal tax records.
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