U.S. Taxes
As an international student or scholar, you are responsible for complying with U.S. state and federal tax regulations. Failing to comply with U.S. tax regulations may impact your current immigration status and future U.S. visa applications.
The information on this page is for guidance only and should not be considered financial or legal advice. ISSO staff are not Tax Advisors and therefore cannot help you prepare your tax return or offer tax advice. Please consult a Tax Advisor with any questions.
Overview
Most international students and scholars will need to complete at least one tax form. Form 8843 “Statement for Exempt Individuals and Individuals with a Medical Condition” is an informational statement required by the U.S. government for certain Nonresident Aliens. If you received U.S. source income, including wages, stipends, or scholarship funds, you may also need to file a federal tax return (Form 1040-NR) and a state tax return.
The tax filing deadline for this year is April 15, 2026. If you miss the tax filing deadline, you may face late filing penalties. When you file your tax forms, you are filing for the previous year, January to December. For example, if you are filing taxes in 2026, you are submitting tax information for January-December 2025.
What do I need to do?
| If You Had NO U.S. Income | If You DID Receive U.S. Income |
|---|---|
| Who this applies to: F-1/J-1 students present 5 years or less with no wages, stipends, or scholarships | Who this applies to: Anyone who received U.S. source income (wages, fellowships, prizes, stipends, some scholarships) |
| What you must file: Form 8843 only | What you must file: Form 1040-NR (Federal) AND possibly a state tax return (You must file with the state in which the income was earned) AND Form 8843 |
| Action: Complete Form 8843 digitally or by hand and then mail it to the address listed in the Form 8843 instructions. The IRS does not have an online filing option for this form. | Action: Use Sprintax to prepare both returns and Form 8843. The ISSO has discount codes that cover the cost of a federal tax filing and completion of Form 8843 (a state tax filing will be extra). The code can be requested in your ISSO Portal. If Sprintax determines that you are a resident for tax purposes, you must use a different tax filing service. |
Tax Filing Process
Tax Return
The process of “filing a tax return” allows individuals to reconcile the amount of taxes withheld from their paychecks during the year with the actual amount of taxes owed to the U.S. government. Since withholding is only an estimate, employees are given this yearly opportunity to file a tax return with the IRS. In some cases, filing a tax return results in a refund from the IRS because the amount of money withheld was higher than necessary. However, sometimes filing a tax return results in a payment when there was not enough withheld and the individual must send a payment to the IRS with his/her tax return.
Types of Taxes
Scam Advisory
Protect yourself from IRS scam phone calls & emails!
Tax scams may take many different forms. The most common scams consist of phone calls and emails from thieves who pretend to be from the IRS. They use the IRS name, phone number, logo, and/or a fake website to try to steal your money or identity. They may ask for personal information such as your Social Security number. See the IRS list of Tax Fraud Alerts to help you avoid being a victim of these tax scams. You can also find more information on the ISSO website.
Helpful Resources
Sprintax WEBINAR RECORDING (REGISTRATION REQUIRED)
- ISSO Tax FAQs
- Sprintax FAQs
- Office of Graduate Affairs Tax FAQs — Provides all graduate students with more specific information on fellowships, stipends, and tax treaties.
- IRS Publication 519 — "U.S. Tax Guide for Aliens" contains the "Substantial Presence Test" which helps determine your residency for tax purposes.
- IRS Publication 901 — "U.S. Tax Treaties" describes tax treaties that may affect your filing.
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About Form 8843 — Internal Revenue Service (IRS)
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Information for International Tax Payers — Internal Revenue Service (IRS)
- Instructions for Form W-8BEN (pdf)
- Supplemental Form W-4 Instructions for Nonresident Aliens (pdf)