Income Tax for International Students and Scholars
International students and scholars working in the United States are required to file tax returns each year, but the amount of the tax 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 has an excellent website to help you obtain and complete the correct forms. The NAFSA Association of International Educators' Resource Library provides general guidelines for the process.
A good place to start is Publication 519: U.S. Tax Guide for Aliens. Even if you are a nonresident alien in the United States, you might be considered a resident for tax purposes. Publication 519 helps you determine whether you are considered a resident or nonresident for tax purposes and should answer most of your tax questions. If you find you are considered a nonresident for tax purposes, you'll want to refer to Publication 901, U.S. Tax Treaties. Not all foreign countries have tax treaties with the United States, and details of treaties vary greatly.
In addition, every individual with a F-1, F-2, J-1, or J-2 visa must submit Form 8843, even if no income was received in the previous year. If you are not filing a tax return, the deadline for filing Form 8843 is June 15.
If you received income from any U.S. source last year, you must file a tax return—either Form 1040NR or Form 1040NR-EZ. The 1040NR-EZ form is shorter and simpler, but can only be used if you meet certain conditions listed in the 1040NR-EZ instructions. If you don't qualify to use 1040NR-EZ you must use 1040NR and follow the Form 1040NR instructions.
Several software packages, such as TurboTax™, advertise their ability to file tax returns electronically, but nonresidents must print and mail paper forms. Nonresident tax payers are not allowed to file U.S. taxes electronically. Software might not prevent you from filing online, but you must not do so. Filing online could lead to serious problems.
If you file a federal income tax return you're also required to file a Nebraska state income tax return, 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 includes instructions and forms.
If you received income from a U.S. source, you should file your tax return (and Form 8843, if applicable) by April 15, 2012.
International Affairs staff cannot provide assistance on taxes. If you need assistance, you have the following options:
- 1. Contact the IRS directly using the information provided above.
- 2. Hire a professional tax preparation service.
- 3. Attend the free Volunteer Income Tax Assistance (VITA) offered by International Affairs each Spring. The 2012 schedule will be announced later this year.
