Yes, international students and scholars who have been in the U.S. for any portion of a year must file an annual tax report by the following year's tax filing deadline, even if they earned no U.S. income (see the International Office's "No U.S. Income" page). International students and scholars who earned U.S. income should access GLACIER Tax Prep (GTP) to determine their tax filing requirements. Exchange students will receive email reminders from the Berkeley International Office (BIO) and full access to all tax resources listed on the BIO Tax website.