International Student Taxes
Tax Obligations for F-1 and J-1 Students
All international students must file an annual tax report or return. All students are required to file Form 8843 for themselves and any dependents for each of their first five calendar years in the United States, even if the student has no income. If income is earned, whether through employment or scholarships which exceed tuition, students must file a tax return to report those earnings.
In most cases, the requirements of filing taxes as a non-resident apply only for the first five calendar years that you are in the US as an F-1 or J-1 student or the first two calendar years that you are in the US as a J-1 professor or scholar. Even if you were in the US in F-1 or J-1 status for only one day in any calendar year, you must count that day as that whole calendar year. If you have been in the US for longer than five calendar years, you will likely file as a resident alien for tax purposes. Talk with your international student advisor if you are unsure.
Please note that if you worked on campus you used Glacier Tax Compliance, a secure, web-based application to determine the correct taxation on wages for foreign national employees. Glacier Tax Compliance is not to be confused with Sprintax, which is a separate application used for filing tax returns.
Tax Resources
- IRS Tax Guide
- Free File is an online federal tax preparation and electronic filing service.
- TurboTax is commercial tax preparation software.
Do I need an ITIN?
International students who receive income as part of a scholarship that covers beyond tuition and fees (example: athletic scholarship, Rotary scholarship) and who will not qualify for a Social Security Number by the tax filing deadline will need to apply for an Individual Taxpayer Identification Number (ITIN). If you need an ITIN to file your taxes, please fill out the CGE's online ITIN application to decide which ITIN application option is best for you and to start the process. Current ITIN processing time by the IRS is approximately 8-12 weeks, so it is crucial that you plan ahead.
Filing Tax Forms
Taxes are very complex, but the Center for Global Engagement (CGE) can serve as a resource to help international students understand the necessary requirements.
The best resource that the CGE has to offer is Sprintax, a software that helps prepare the forms and returns that each student needs to complete. Your international student advisor will provide international students with a link and a code each year so that students may prepare their Form 8843 and/or federal tax return at no cost to the student. Students who have been employed may also pay an additional fee to use Sprintax to prepare their state tax return. It is possible to complete your state taxes on a paper form for students who do not want to pay for Sprintax to complete the state tax return. Contact your international student advisor for assistance.
In general, if you have been in the US as an F-1 or J-1 student for more than five calendar years, you will file as a resident alien for tax purposes. If you are unsure, you can start the process for free in Sprintax to determine how you should file. There are both advantages and disadvantages to filing as a "resident alien for tax purposes" compared to filing as a non-resident.
The bad news
- your bank interest is considered taxable income (not taxable for non-residents)
- you must declare your worldwide income (non-residents declare only US income)
- Social Security and Medicare taxes are withheld from your wages
- you cannot use Sprintax
The good news
- you can file electronically
- you may not need to file any forms if your gross income was below a certain threshold
- you may be able to claim the following credits, exemptions or deductions
- Child Tax Credit
- Childcare Credit
- Education Credits (See IRS Publication 970, Tax Benefits for Education)
- Earned Income Credit
- Personal Exemption for qualified spouse and dependent children (must have Social Security Number or ITIN)
- Standard deduction or itemized deductions