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This website is updated for the 2025 tax year (Jan-Dec 2025) for tax forms due April 15, 2026
This page can be accessed at http://bit.ly/isstaxincome
[Updated Feb 6, 2025]
See Getting Help
Filing Due Dates
Introduction to Federal and Oregon personal income tax returns
Overview of basic steps
Tax documents that you may receive that will be used in preparing your tax forms
Tax documents you may be asked to complete
Links to relevant IRS pages
If your status is resident alien go to this page.
If your status is nonresident alien on an F or J visa, keep reading.
DUE DATE: The forms which report on the 2025 tax year (Jan 1 - Dec 31) are due April 15, 2026. (For most years, the due date is April 15.)
Forms which are mailed (posted) by the due date are considered "on time."
The IRS and state governments will examine the date stamp which is placed on the envelope by the USPS.
If there is no additional tax due with your forms, there is no penalty for submitting past the deadline.
So, there is no need to file an extension if you are unable to submit the forms by the due date.
If you have a tax due, you must either file on time or submit an extension of time to file.
You must pay all the money owed by the due date to avoid penalty and/or interest.
(The following dollar amounts assume that you cannot be claimed as a dependent on another US taxpayer's tax forms.)
Federal Income Tax Forms (dollar numbers are for tax year 2025)
Reported to the Internal Revenue Service (IRS), using form 1040-NR and other required "schedules". See "download forms" for a list of forms that may be required. If you are using Sprintax, all the federal forms will be completed for you including the 8843.
You will also submit IRS Forms 8843 and Schedule OI. These will be attached to 1040-NR.
If you are a citizen of India, F or J visa, the India/United States tax treaty allows you to claim the federal standard deduction ($15,750 for 2025) instead of deducting the state taxes withheld from your taxable income. For more information, see Deductions (Federal Returns).
This treaty benefit does not apply to the standard deduction on the Oregon personal income tax returns.
If any federal tax has been withheld, you must file the federal forms to receive a refund of any overpayment.
Oregon State Income Tax Forms
For F and J visa holders who are nonresident aliens, and who worked in Oregon, taxable income is reported to the Oregon Department of Revenue on OR 40-N.
Oregon "nonresidency" is different from federal nonresidency. F and J visa holders are not permitted to stay indefinitely in the United States and therefore are here in the US temporarily and, by inclusion, are in Oregon temporarily and so do not have their domicile (a person's fixed, permanent, and principal home for legal purposes) in Oregon.
Because your domicile ("permanent" residence) is not in Oregon, use OR-40-N (nonresident).
You will include a signed copy of your federal tax forms (place behind your state forms when submitting).
If any Oregon state tax has been withheld, you are required to file (which means you must also file or prepare the federal return). You must file Oregon tax form 40-N to receive any Oregon State income tax withheld that was in excess of the tax calculated on your tax form.
Did you have an on-campus job or other employment (RA, TA, OPT, CPT, or any other work, authorized or not) for which you were paid? Or were you paid as an independent contractor?
Wages (pay) may be given to you by a paycheck, company or personal check, cash, electronic transfer, or other forms of payment given directly to you or electronically deposited into your bank account.
If you received payment for services you performed, then you must report that income on personal income tax return forms to both the IRS for federal tax (IRS 1040-NR) and state government (for Oregon 40-N).
Other examples of taxable income
Scholarships greater than tuition and school fees
Investing Income: Sale of Stocks, Dividends, Interest
Less common, prizes and awards, income from gambling
This is not a complete list but a list of common types of income for F & J visa holders.
Collect your tax documents (see below).
Be sure of your tax status - resident alien or nonresident alien. If your status is nonresident alien and you must file an income tax return, you must use IRS Form 1040-NR for your federal tax. Oregon income is reported on OR-40-N.
Complete your tax forms. PSU has made arrangements for their nonresident alien students and scholars to use Sprintax.
Sprintax.com is an online service that prepares federal income tax returns for nonresident aliens and the state income tax returns that may be needed.
Sprintax may also produce IRS forms related to the application for tax payer identification numbers (IRS Form W-7), IRS Form 8843 for dependents (spouse and children present in US on your visa), and request for refund for improperly withheld FICA (Social Security and Medicare) taxes. There may be other options. There will be additional charges for those forms. You also have the option of completing the forms on your own or with the assistance of others.
If you are a student at PSU, the international office will send emails regarding your tax obligations and how to access the Sprintax access code. Read or at least skim any email with "tax" in the subject line.
The access code pays the Sprintax fee for producing a completed 1040NR (including 8843 and any required supporting forms).
There will be an additional charge for any state or other federal forms produced.
Make copies of your completed tax forms for your records and mail the originals by the due date (see above). If Sprintax is able to e-file the federal and/or state forms, you should not mail hard copies of any form that has been e-filed.
If you had taxable income, you will be sent tax documents with information needed to complete your personal income tax forms.
Employers and other institutions are required to mail these documents to you or make digital copies available by January 31.
These are important documents; please keep them together in a file folder for tax documents.
IMPORTANT: if your employer has not made the W-2 available to you by January 31, contact your employer.
W-2 Wage and Tax Statement - if you worked as an employee and received payment.
1042-S - if you claimed treaty benefits or had scholarship income that is taxable. There are other reasons you may receive a 1042-S.
1099-NEC - if you worked as an independent contractor (1099-NEC - Non-Employee Compensation).
1095-A, B, or C - These forms are mailed by mid-February each year. They report health care coverage. See IRS Form 1095 for more information.
1095-A: You would receive 1095-A only if you purchased health insurance though the health insurance marketplace (https://healthcare.gov).
As an international student, you will likely receive the 1095-B. The 1095-B and C are not a part of your tax return.
1098-T Tuition Statement - If you paid tuition or were given a scholarship during 2025, your school will likely send you IRS Form1098-T that will show how much you paid in tuition and how much you received in scholarships from the school.
This is not needed for preparing your nonresident tax returns.
But if the 1098-T shows that your scholarship was more than your tuition and school expenses, then the amount greater is taxable. See Scholarships and Awards.
If you had scholarship income that is taxable, you should have received a 1042-S (see above) from your school showing the taxable amount of your scholarship and the amount of federal and state tax withheld.
1099-INT - This reports interest from a bank during the calendar year. If you are a nonresident alien on F or J visa, this interest is not taxable if the interest is associated with your bank checking account or bank savings account. If the 1099-INT comes from a brokerage (regarding stocks and bonds investments), that interest will be taxable.
1099-G - the most common reason for international students to receive this is to report any state tax refund received during the tax year.
If you deducted state tax withheld on last year's federal tax return, the amount refunded this tax year should be included on your federal return as taxable income. NOTE: If you are a citizen of India and used the standard deduction (an India-U.S. treaty benefit) the previous tax year, then you did not deduct state taxes, so any refund of state taxes is not taxable this year and does not need to be report on your tax return.
Combined 1099: including 1099-B, 1099-DIV and 1099-INT - This combined form reports investing income.
1099-B reports gains and losses from the sale of investments.
1099-DIV reports dividends paid to you.
1099-INT reports any interest earned from investments.
Letter from the University - If you received money from the university, you may only have a letter stating the amount and reason. You will need to do some research to determine how much, if any, of the scholarship is taxable.
If working for PSU: CO-NRA, see PSU > PSU Human Resources > Non-Resident Aliens
I-9, Employment Eligibility Verification
IRS W-4 and Oregon W-4 - Your employer will ask to you complete this when you begin employment. You can give your employer a revised W-4 at any time. See our W-4 page.
IRS 8233 - to claim exemption from federal tax withholding on amounts exempt by treaty benefit for students or scholars from your country. See PSU's guidelines for nonresident aliens.
IRS W-8BEN - You should be requested to complete this document by employers or institutions (such as banks or scholarship agencies) from whom you will receive income (such as interest from a bank). You would also use this form to claim treaty benefits on taxable portions of scholarships or grants.
IRS W-9 Request for Taxpayer Identification Number - CAUTION: if your status is nonresident alien, you cannot sign this document. It is for "U.S. Citizens and U.S. Persons only." This would include resident aliens but not nonresident aliens. You are signing this document under penalties of perjury. See if IRS 8233 or IRS W-8 BEN would be more appropriate.
References for Foreign Students and Scholars | a web page full of other Internal Revenue Service links
Aliens With Income to Report | Internal Revenue Service
https://www.irs.gov/individuals/international-taxpayers/aliens-which-income-to-report
Taxation of Nonresident Aliens | Internal Revenue Service
https://www.irs.gov/individuals/international-taxpayers/nonresident-aliens
Nonresident Alien Students and the Tax Home Concept | Internal Revenue Service