IMMIGRATION SUPPORT
Tax information
Students and scholars in the United States are not exempt from taxes. This page covers how your tax residence is decided, the forms you will need, and when to file.
Are you a nonresident for tax purposes?
There are two federal income tax systems in the United States: one for tax residents, including citizens, permanent residents and certain non-immigrants, and one for tax nonresidents. Which one applies to you is decided by the Substantial Presence Test (SPT), not by your immigration status. The SPT counts the days you were physically present in the U.S. over the past three years; pass it and the IRS treats you as a tax resident. Days spent as an “exempt individual” do not count toward the test, which is why most F-1 and J-1 students remain nonresidents for their first several years.
RESIDENCE MEANS SOMETHING DIFFERENT HERE
The definition of residence for tax purposes and for immigration purposes are not the same and should not be confused.
- F-1 and J-1 students are generally considered “exempt individuals” for the purpose of the SPT for the first five calendar years of their presence in the U.S.
- Non-student J visa holders, such as teachers or researchers, are exempt from the SPT for a more limited period: only two out of the last six calendar years.
- Most F-1 and J-1 visa holders are exempt from paying Social Security and Medicare (FICA) taxes on their wages. Individuals on dependent visas such as F-2 or J-2 are not exempt.
Once you know your tax residence, work out whether the source of any income is a U.S. source or a foreign source. If you earned U.S. income you must file a federal return, Form 1040-NR, and you may trigger a state filing requirement depending on your circumstances: state tax law varies greatly across the U.S.
Forms to know
Form 8843
Required of all F and J visa holders and their dependents, to record days exempt from the Substantial Presence Test. It must be filed every year you are in the U.S., even if you earned nothing.
Form 1040-NR
The primary U.S. tax return for nonresidents. Used to report U.S.-source income, claim tax treaty benefits, and calculate any refund or liability due.
Forms W-2 and 1042-S
Your employer sends a W-2 outlining wage and salary information. Treaty-exempt income, including wages, scholarships and stipends, is reported on a 1042-S. You need these to file.
Form W-8BEN
Certifies nonresident tax status and may be used to claim certain tax treaty exemptions, for example on scholarships, stipends or grants.
Form 8233
Used to claim treaty exemptions on personal services income.
Form W-9
Certifies U.S. tax residency; may be used to claim certain treaty exemptions.
Deadlines & filing
IF YOU RECEIVED U.S. WAGES
File Form 1040-NR and any applicable state returns by April 15 of the following calendar year.
IF YOU RECEIVED NO U.S. WAGES
The due date is June 15.
WHERE TO MAIL FORM 8843
If you had no U.S. income and do not need to file a federal tax return, mail your completed Form 8843 to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
USA
Each person, including F-2 or J-2 dependents who must file Form 8843, should submit a separate Form 8843.
Instructions and forms are available on the IRS website (opens in a new tab).
THIS AFFECTS YOUR STATUS
Failure to properly complete tax reports may constitute a violation of immigration status. Without a clean tax record you also risk complications when applying for U.S. visas in future.
What to have on hand
- Forms: W-2, 1042-S, and any other relevant tax or income documents.
- Passport and visa information: including your dates of entry to and exit from the U.S., and your visa type.
- Identification: Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
- Bank account information for direct deposit of any refund.
Keep a copy of your filed return for your records.
What nonresident taxpayers cannot do
- File jointly, except where their spouse is a U.S. tax resident.
- Claim child tax credits, with limited exceptions for residents of Canada, Mexico and South Korea, as well as student visa holders from India.
- Claim the standard deduction, except for student visa holders from India under the U.S.–India tax treaty.
What changed for 2025
The One Big Beautiful Bill Act (OBBBA) made several changes that affect international students and scholars.
- A new 1% excise tax applies to money sent abroad by cash, cashier’s check, or money order.
- Tip income up to $25,000 and overtime pay up to $12,500 are now non-taxable.
- The standard deduction has been made permanent, which matters for Indian students and others eligible under a U.S. tax treaty.
- The SALT deduction rose to $40,000 for 2025, and above-the-line charitable deductions are permanently reinstated for non-itemizing filers: $1,000 filing single, $2,000 filing jointly.
If something went wrong
FICA WITHHELD IN ERROR
First ask your employer for a refund and a corrected Form W-2C. If your employer is unable to correct the error, you may be able to request a refund by filing Forms 843 and 8316, if applicable.
YOU FILED AS A RESIDENT
Amend your return as soon as possible by filing Form 1040-NR along with Form 1040-X, and pay any taxes owed promptly. Consider whether any state returns also need amending. Filing incorrectly risks fines or penalties from the IRS.
Getting help
Free tax assistance is available to Drury international students each spring. ISS announces the sessions by email. You may also consider a tax preparation service such as Sprintax for guidance.
IRS PUBLICATIONS
- Pub. 515: tax withholding regarding nonresident taxpayers
- Pub. 519: tax topics regarding all visa holders
- Pub. 901: tax treaty information
INTERNATIONAL SUPPORT SERVICES
Sara El Tahawi
Graduate Assistant