***Please Note: The ISO staff are not tax professionals. The information below is intended only as a guide to direct you to the proper resources. If you need help with your taxes, you should consult a tax professional.***
If you are an international student and DID NOT have sources of U.S. income in the past year:
If you are an international student and HAD sources of U.S. income in the past year:
*If U.S. income is less than the personal exemption amount (generally $3,650) and no tax refund is due, you may not need to file this form.
For more detailed information, please download the NAFSA Federal Income Tax Brochure.
Taxable income may include on-campus employment, scholarships, fellowships, graduate assistantships, practical or academic training, and any compensation received for labor.
Scholarships are taxable only in the amount that exceeds the cost of tuition. Example: Your tuition in 2012 was $12,000 and your 2012 scholarship was $15,000. You would have to pay tax on $3,000.
If you have lived in the United States as a student for five years or less you may file as nonresident. However, you must file form 8843 annually to maintain this nonresident tax status.
You may file as a resident if:
Where to File
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
All tax forms or extensions must be filed by April 15, 2013.