Many international students or visiting scholars holding F-1 or J-1 visa in U.S. are not sure whether they need to file tax return or not. Here we want to discuss about their tax returns.

According to IRS, international students or visiting scholars with F-1 or J-1 visa who have been in U.S. for less than 5 calendar years, regardless of income, must file Form 8843 to claim their Non-Resident Alien status with IRS for compliance purpose. Failure to file Form 8843, can affect the issuing of future US visas or granting of legal permanent resident status.

If you use CPT to work off campus, you will receive W-2 from your employer; if you work on campus or receive scholarship from college, you will receive 1042-S from school.

With Non-Resident Alien filing status, you will need to complete Form 8843 and Form 1040 NR, attach the W-2/1042-S if applicable, and send them to IRS. April 15 of the following year is the deadline for filing Form 8843 and Form 1040NR.

If international students with F-1 visa have been in the U.S. for more than 5 calendar years and pass the substantial presence test, their status will turn from Non-Resident Alien to Resident Alien. And their worldwide incomes are subject to U.S. income tax the same way as U.S. citizens.

With Resident Alien filing status, you will need to complete Form 1040, attach the W-2 if applicable, and send them to IRS. April 15 of the following year is the deadline for filing Form 8843 and Form 1040.

Download： International Student U.S. Tax Filing [PDF]