[Updated Feb 16, 2024] 

[See also the page: Can I File Late?]  

This page only applies to F or J visa holders whose status is nonresident alien. If you had income in states other than Oregon, some of this information may not apply to you.

Who Has To File?

ALL Nonresident Aliens on F or J Visa

Even if you had no U.S. income during this past tax year (Jan 1 - Dec 31), if you are a nonresident alien on an F or J visa and present in the U.S. during the year on one or more days, you have to submit an 8843 for that year. (Days of U.S. entry and U.S. exit do not count as a day present in the U.S.)  If you have dependents (spouse and/or children) with you in the U.S. on your F or J visa, they will each have to submit an 8843 (part I only). Parents may complete the forms for their younger children. See instructions.

If You Had U.S. Income

Each year you are a nonresident alien on an F or J visa and have income from a U.S. source (for example, you had a campus job or CPT or OPT), you need to file a federal and possibly a state tax return. Not all states have personal income tax. If you work in Oregon, you are required to file an Oregon return (OR-40-N).

See "Getting Help" and "Sprintax Questions" for help with completing your federal and State of Oregon tax returns.

Federal Income Tax Return

Nonresident aliens will complete and submit IRS Form 1040-NR to report taxable income. 

• If you had any taxable income this past tax year (Jan 1 - Dec 31), you have to file a federal return.

  • Depending upon your treaty benefits and other deductions you may still get some or all of your withheld federal tax returned to you. 

• If any federal tax was withheld from your income (see box 2 on your W-2) you will want to file a federal return to get a refund of any excess withheld from your paycheck.

  • If you are not required to submit a federal form, but you do have to submit a state tax return, you will still need to complete federal form 1040-NR to submit with your state form. Even if you are not required to file a federal personal income tax return, you will need to complete one to include with your state personal income tax return. If you are not filing it the federal form with the IRS, it is an "As If" Return. The federal form is completed "as if" it was required. Follow your state return instructions for how to identify it as an "As If" return.

Oregon Department of Revenue Tax Return

See Oregon Income Tax instructions for OR 40-N, page 5, for information about who must file an Oregon return. 

The following applies to most nonresident alien students and scholars.

• All nonresident aliens having Oregon income must file Oregon 40-N. 

• If you are required to file a federal return, you must file an Oregon income tax return.

• If you had $1 or more of Oregon income tax withheld from your wages and you want any refund due, you must file an Oregon income tax return. (If your W-2 has OR in box 15, see box 17 of your W-2s for amounts of Oregon state tax withheld.)

• Everyone can claim one personal exemption (if you aren't claimed as a dependent on someone else's return). If you can claim one personal exemption and your Oregon taxable income was less than $4,709, your Oregon state tax will be zero and any Oregon tax withheld will be refunded when you file your return.

If you must file an Oregon return, you must submit a copy of your federal return (even if you are not required to file a federal return). 

City of Portland Arts Tax

See Portland Arts Tax.