Most non-nationals are liable for taxation on any income earned in the United States from the beginning of their arrival in the U.S. Income normally includes salary, scholarships/fellowships, or income from U.S. mutual funds.
Taxes for each calendar year are reported in the Spring of the following year and tax forms are filed with both the U.S. Government (federal) through the International Revenue Service (IRS) and the U.S. states in which income was earned.
Generally, all F-1 and J-1 students and their dependents are considered non-residents (NR) for tax purposes for their first five years in the United States and would file federal form 1040NR (long form) or 1040NR-EZ (short form). These forms and instructions are available from the US Internal Revenue Service.
ALL non-residents and each of their dependents must also file federal form 8843, Statement of Non-Residence, each tax season even if no income was earned.
Tax Help for 2014:
- Tax FAQ's for International Students & Scholars
- Tax Resources for 2014 (including information on folks who can help you complete your tax return).
Key Tax Forms for International Students for 2014: