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International Student U.S. Tax Filing Q&A

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Many international students holding F-1 visa in U.S. are not sure whether they need to file tax return or not. Here we want to discuss some frequently asked questions about international students’ tax returns.

Q: International Students holding F-1 Visa are not required to file tax return?
A: According to IRS, international students with F-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, 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.

Q: What happens if I do not file Form 8843?
A: All nonresident aliens present in the U.S. under F-1, F-2, J-1, or J-2 nonimmigrant status must file Form 884. Failure to file Form 8843, can affect the issuing of future US visas or granting of legal permanent resident status.

Q: What forms do I need to file if I do not have income?
A: If you’re an international student who is Non-Resident Alien and does not have income, you will need to complete Form 8843 and send it to IRS.

If you’re an international student who does not have income but is Resident Alien, you will need to complete Form 1040 and send it to IRS.

Q: What form do I need to file if I use Curricular Practical Training (CPT) to work?
A: 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.

If you’re an international student with Non-Resident Alien status, you will need to complete Form 8843 and Form 1040 NR, attach the W-2/1042-S and send them to IRS.

If you’re an international student with Resident Alien status, you will need to complete Form 1040, attach the W-2 and send them to IRS.

Q: Due date for forms filing?
A: April 15 is the deadline for filing Form 8843 and Form 1040. If you did not receive wages as an employee subject to U.S. income tax withholding, file Form 1040 NR by April 15 of the following year. However, if you were an employee and received wages subject to U.S. income tax withholding, Form 1040 NR must be filed by April 15th day of the following year. Qualified taxpayer can file Form 4868 to get an automatic 6-month extension.


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