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University of Nebraska–Lincoln

International Affairs

 
 2008 Taxation of International Students and Scholars

International students and scholars in the United States are required to file tax returns each year, but the amount they are taxed depends on various factors, including amount of time spent in the United States, immigration status, and country of citizenship. Taxes are collected by the Internal Revenue Service (IRS), which provides excellent resources on its website to help you complete your forms.

For general information, you can visit www.irs.gov or call 1-800-829-1040. Another very good source of information is the following document, produced by NAFSA, Association of International Educators: http://www.nafsa.org/taxbrochure.

For specific guidance, you should consult the following:

  • Publication 519, Tax Guide for Aliens: http://www.irs.gov/pub/irs-pdf/p519.pdf. Even if you are a nonresident alien in the United States, you might be considered a resident for tax purposes. This publication will help you determine whether you are considered a resident or nonresident for tax purposes and should answer most of the questions you have in regard to your taxes. The information that follows is helpful only if you are considered a nonresident for tax purposes.
  • Publication 901, U.S. Tax Treaties: http://www.irs.gov/pub/irs-pdf/p901.pdf (Please note: only some countries have tax treaties with the United States, and details vary greatly.)
  • Every individual in F-1, F-2, J-1, or J-2 status must submit a Form 8843, regardless of whether he received any income in 2008. The Form and its attached instructions are found here: http://www.irs.gov/pub/irs-pdf/f8843.pdf

If you received income from any U.S. source in 2008, you must also file either a Form 1040NR or a Form 1040NR-EZ. The 1040NR-EZ is shorter and simpler, but can only be used if you meet certain conditions, which are listed on page 1 of the instructions.

Individuals required to file federal income tax returns (either Form 1040NR or Form 1040NR-EZ) are also required to file state income taxes in Nebraska if income was earned from a Nebraska employer. General information is at http://www.revenue.ne.gov/ or 1-800-742-7474. The Nebraska Income Tax Booklet, which includes instructions and forms, is at http://www.revenue.ne.gov/tax/current/f_1040n_booklet.pdf.

If you received income from a U.S. source, your filing deadline is April 15, 2009. If you did not receive income from a U.S. source, your filing deadline is June 15, 2009.

Please Note: International Affairs Staff cannot advise on taxes. If you need assistance, you have the following options:

  • 1. Contact the IRS directly using the information provided above.
  • 2. Hire a paid tax preparer.
  • 3. Come to the free Volunteer Income Tax Assistance (VITA) site offered at International Affairs each Spring. This year's site will take place every Tuesday from March 3 through April 14 from 1pm to 7pm. For more information, click here: www.unl.edu/iaffairs.