Tax resources

• You do not claim any dependents.
• You cannot be claimed as a dependent on someone else’s US tax return.
• If you were married, you do not claim an exemption for your spouse.
• Your taxable income is less than $100,000.
• You are not claiming any itemized deductions (other than for state and local income taxes).
• Your only US source income is from wages, salaries, tips, taxable refunds of state and local income taxes, and scholarship or fellowship grants.
• The only adjustments to income you can claim are the exclusion for scholarship and fellowship grants or the student loan interest deduction.
• You are not claiming any credits.
• The only taxes you owe are the income tax from the tax table and/or unreported Social Security and Medicare tax from Forms 4137 or 8919.
• You are not claiming a credit for excess Social Security and tier 1 RRTA tax withheld.
• This is not an “expatriation return.” See instructions for Form 1040NR for more information.
• If you do not meet all of the above conditions, you must file Form 1040NR.
• State tax: You (may) need to file form 140NR before April 15, 2024.

All nonresident aliens present in the US under F-1, F-2, J-1, or J-2 nonimmigrant status must file Form 8843 “Statement for Exempt Individuals and Individuals With a Medical Condition”, even if they received no income during 2023.

Form 8843 must be filed if an individual is:

• present in the US during 2023
• a nonresident alien
• present in the US under F-1, F-2, J-1, or J-2 status

If an individual meets all three qualifications above, the individual must file Form 8843, regardless of the individual’s age. If you are required to file an income tax return (Form 1040NR), attach Form 8843 to the back of the tax return. If Form 8843 is for a spouse or dependent eligible to be claimed as a dependent on a federal tax return, Form 8843 must be attached to the back of the tax return on which they are claimed.

It is helpful to start tax filing with all forms and documents needed to complete the process.

• 1042-S: The 1042-S form will be given to nonresident alien students who have received benefits of a tax treaty for employment, scholarship, or fellowship income. You will not receive a copy of the 1042-S form if you only have a tuition waiver on your account and do not receive any checks.
• Form W-2 Wage and Tax Statement: W-2 forms are sent either electronically or mailed to current and former employees. This form shows how much you earned last year and how much was taken out for taxes. You will only receive this form if you have been employed in the US.
• Form 1099 (if applicable): The 1099 form documents miscellaneous income. For example, if you had CPT authorization to work as an independent contractor, rather than as an employee of an organization, you might receive Form 1099 instead of Form W-2 to document your earnings.
• Social Security number or Individual Tax Identification Number (generally not required if you will file only Form 8843).
• US entry and exit dates for current and past visits to the US.
• Address information (current US address and foreign address)
• Passport
• I-20 (F-1 status)
• DS-2019 (J-1 or J-2 status)
• Academic institution or host sponsor information (name, address, phone)
• Scholarship/fellowship grant letter (if any)
• A copy of last year’s federal income tax return, if filed

There are taxable income and non-taxable income in the United States. For students and scholars who are considered nonresidents for tax purposes, interest income is not taxable if it comes from a US bank, a US savings and loan institution, a US credit union, or a US insurance company. Generally, income from foreign sources is not taxable. Wages that appear on form W-2 are taxable. Scholarship or fellowship income that requires services (i.e. teaching or service assistant) will be treated as wages (like employment). Scholarships, fellowships, and grants may be partially taxed. For degree-seeking students, portions used for tuition, fees, books, supplies, and required equipment are not taxed; portions used for other expenses, like room, board, and travel, are taxable.

The United States has income tax treaties with many foreign countries. Residents of these foreign countries may be taxed at a reduced rate or be exempt from US income tax withholding on specific kinds of US-source income. Treaties vary among countries. If the treaty does not cover a particular kind of income, or if there is no treaty between your country and the US, you must pay tax on the income in the same way and at the same rates shown in the instructions for Form 1040NR.

A Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) usually is used when you are filing a tax return. You can apply for a Social Security Number when you legally get a job in the United States. If you are filing a tax return and are not eligible to apply for a Social Security Number, you may obtain an Individual Taxpayer Identification Number (ITIN). If you earned no US-source income and are only submitting form 8843, you do not need to apply for the Social Security Number or ITIN.

“Alien” is a legal term for non-citizens of the United States. For tax purposes, there are three types of alien: nonresident, dual-status, and resident. Please be aware that the categories here are for tax purposes only and are not related to immigration status. You can learn what your status is from Substantial Presence Test and Exempt Individual and The Closer Connection Exception to the Substantial Presence Test for Foreign Students. If you have determined, based on the substantial presence test or marriage to a US citizen or resident alien, that you are considered a resident for tax purposes, then you will generally have the same federal income tax requirements as a US citizen. Please note that in this context, the term “resident” applies only to your tax requirements and is not related to your immigration status. See Publication 17: Your Federal Income Tax Guide.