Introduction to U.S. Income Tax Regulations

Last updated: January 31, 2007

All students in F and J status are required to file tax returns, even if you have not earned any income in the United States. The ISSS Office will conduct a seminar on how to complete them on March 21, 2007 at 5:00pm in DCC 324.

The deadline for filing tax forms is usually April 15 for those individuals with U.S. source income.

Students who filed tax returns last year may receive both U.S. federal and state income tax forms for the new tax year in the mail in January. If you were employed in the U.S. at anytime during 2006, you are required to file an income tax form, whether you are an U.S. citizen, permanent resident, or non-immigrant.

International students in F or J status for 5 years or less (since 2002 or later) and their dependents, file tax forms as non-residents. Research scholars or faculty in J-1 status for 2 years or less (since 2005 or later) also file as non-residents. If you did not earn any U.S. income during 2004 other than bank interest, then you need only file Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition. The purpose of the 8843 is to verify that the non-resident qualifies to exempt days of presence, and thus shields the non-resident from being taxed as a resident. Being taxed as a U.S. resident allows the IRS to tax your worldwide income.

International students who have been in F or J status for more than 5 years, research scholars and faculty who have been in J-1 status for more than 2 years, or those who are in other non-immigrant statuses, are generally eligible to file as residents for tax purposes, and must use different forms.

The ISSS office will not have any tax forms. If you need them, you can download them from here.

The deadline for filing your income tax returns this year is April 15, 2007 if you received wages or other income subject to tax withholding. Otherwise, if you had no income and are filing only Form 8843, the deadline is June 15, 2006. The ISSS Office advises you file as soon as possible.

The staff in the Office of International Services for Students and Scholars are not qualified or permitted to give any tax advice.