Tax Rules for International Students in the US
The amount of tax you pay in the U.S. depends on your residency status for tax purposes. Here’s a quick guide to understanding your responsibilities as an international student.
🧾 What is a Nonresident Alien?
A nonresident alien (NRA) is someone legally present in the U.S. who does not have a green card.
NRAs must pay income tax only on income earned from U.S. sources.
If you are a nonresident, keep records of all your U.S. income so the IRS can confirm what should be taxed and what’s exempt.
Students on F-1 or J-1 visas are typically considered nonresidents for their first 5 calendar years in the U.S. (January 1 – December 31).
From the 6th year onward, they are treated as residents for tax purposes.
Scholars on J-1 visas are nonresidents for their first 2 years in the U.S. (so those who arrived in 2023 or later are nonresidents for the 2024 tax year).
Other visa holders’ residency status depends on the Substantial Presence Test.
📝 Form 8843
All F and J visa holders must file Form 8843, even if they didn’t earn income.
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If you had no income, mail Form 8843 alone.
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If you earned income, include it with your full nonresident tax return.
This form tells the IRS that you were in the U.S. as an exempt individual (student or scholar).
💵 What is a tax return and when is it due?
Your tax return reports:
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The income you earned,
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Any taxes withheld, and
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Whether you’re due a refund or owe additional tax.
If you worked or received income in 2024, you must file a federal tax return by April 15, 2025.
You may also need to file a state tax return, as each state has its own rules.
💡 J1 Summer Tax Back can help you prepare both your federal and state returns.
💼 Sources of Income
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On-campus or off-campus employment
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Scholarships, fellowships, or stipends
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Graduate or teaching assistantships
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Salary for research or teaching roles
🌍 Tax Treaties
You might qualify for a tax treaty benefit between your home country and the U.S., which could reduce or exempt part of your income from tax.
J1 Summer Tax Back automatically checks for these benefits when you prepare your return.
📄 Documents You’ll Need
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Passport
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Visa and immigration info (Form DS-2019 or Form I-20)
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Social Security Number (SSN) or ITIN
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U.S. entry and exit dates for all visits
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Tax forms (W-2, 1042-S, 1099, if applicable)
📬 Common Tax Forms
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Form W-2: Reports your wages from U.S. employment.
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Form 1042-S: Reports scholarships, fellowships, stipends, or other payments not tied to work, or income exempt under a tax treaty.
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Form 1099: Reports bank interest, dividends, or investment income.
🧮 Preparing Your Tax Return
You can use J1 Summer Tax Back to easily:
✅ Determine your residency status
✅ Identify which forms you need to file
✅ Apply tax treaty benefits
✅ Generate and e-file your Form 1040-NR
✅ Receive 24/7 Live Chat help
We also help you:
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Prepare state tax returns (for a small fee)
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File Form 843 to request a refund of FICA taxes withheld in error
🚀 Start your nonresident tax return today with J1 Summer Tax Back.
Stay compliant. Get your maximum refund. File stress-free.