Do non-U.S. students have to pay taxes?
International students present in the U.S. during any portion of the past calendar year may be required to file certain tax forms with the U.S. federal government whether or not they worked in the U.S., gained income in the U.S. or received a scholarship during the past calendar year.
Be advised that Western staff are not trained in taxation and cannot answer specific tax questions or help you prepare your tax forms. Ultimately, it is your responsibility to meet your tax obligations and do so accurately.
U.S. tax guide for non-resident and resident aliens: https://www.irs.gov/forms-pubs/about-publication-519
View tax residency status examples here: https://www.irs.gov/individuals/international-taxpayers/alien-residency-examples
Who must file a U.S. tax return?
As an international student or scholar in the United States, it’s important that you understand the tax requirements of your visa and your filing obligations with the IRS (Internal Revenue Service).
Foreign nationals temporarily present in the United States as students, trainees, scholars, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income.
There is no minimum dollar amount of income that triggers a filing requirement for a non-resident alien, including a foreign student or a foreign scholar.
Filing IS required by non-resident students and scholars who have:
Any other income that is taxable under the Internal Revenue Code.
If I do not work, do I need to file?
Yes. You must file IRS Form 8843. IRS Form 8843 is a tax form used by foreign nationals to document the number of days spent outside of the U.S. and help determine tax responsibility. All F-1/J-1 foreign national (and their F-2/J-2 dependents) who are non-residents for tax purposes are required to file Form 8843. This is the case whether or not you received income or are filing a separate tax return.
How do I determine my status as either a non-resident or a resident alien?
In the U.S. tax system, foreign nationals are considered non-residents or residents aliens for tax purposes. Your tax residency status depends on your current immigration status and/or how long you’ve been in the U.S. Most F-1 visa holders will be considered nonresidents for tax purposes.
Why is knowing my residency status important?
You need to know this information to file your tax return correctly.
What do I need to file my taxes?
- Visa
- Current and previous passports
- Form 1-20
- Social Security Number
- Current and foreign/permanent address
- S. entry and exit dates (stamps in your passport or your travel history listed on your I-94 entry documentation – view https://i94.cbp.dhs.gov/I94/#/home)
- Any tax forms you have received, which may include:
- Form W-2
- Form 1042-S
- Form 1095-C
- Form 1099
- Western Information
- 1 Western Way, Gunnison, CO 81231
What tax form should I use as a non-resident alien?
How do I file my taxes?
Follow form instructions carefully!
- For Form 8843:
- In part III – Item 9: Western Colorado University, 1 Western Way, Gunnison, CO 81231, 970.943.2232
- In part III – Item 19: Laurel Becker, Western Colorado University, 1 Western Way, Gunnison, CO 81231, 970.943.2232
- All other items you should be able to answer on your own.
Deadlines
All forms are due by April 15.
**If you are only filing IRS Form 8843, it is due by June 15**
Where do I mail the tax forms?
If you need to send in paper forms, mail to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
Should I keep copies of my tax return forms?
Absolutely! You should keep returns and any supporting documentation for three years after the date of filing.
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