Income and Taxes
This document can be accessed at http://bit.ly/isstaxincome
[Updated Feb 16, 2024]
For 2023 tax year (Jan-Dec 2023) for tax forms due April 15, 2024
IMPORTANT: if you wish to have assistance from FOCUS volunteers regarding the completion of your tax forms, please plan to file by Wednesday, April 10. Assistance will not be available from April 11 through April 21.
To see the list of subpages (Do I Have To File? and Can I File Late?):
Desktop: Click the drop-down arrow to the right of "Income and Taxes"
Mobile: Click the "menu" icon at the top left
Did you work in the United States for wages during 2023?
If your status is resident alien go to this page. If your status is nonresident alien on an F or J visa, keep reading.
If you are an international student or visiting scholar on an F or J visa and your status is nonresident alien, the information below applies to you.
Information for the 2023 tax year
DUE DATE: The forms which report on the 2023 tax year (Jan 1 - Dec 31) are due April 15, 2024. (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. No matter which you choose, 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 2023)
Reported to the Internal Revenue Service, also known as IRS, using forms 1040-NR any other required "schedules". See "download forms" for a list of forms that may be required.
You will also complete the 8843 and attach it behind the 1040-NR.
In tax years 2018 - 2025 there is no personal exemptions on the federal form.
If you are an Indian student, by the India/United States tax treaty you can claim the federal standard deduction ($13,850 for 2023) instead of deducting the state taxes withheld from your pay. (This standard deduction does not apply to Oregon personal income taxes.) Consult the specific state income tax information for each state in which you worked during the tax year.
If any federal tax has been withheld, you must file the federal forms to receive a refund of any over-payment.
Oregon State Income Tax Forms
For those who worked in Oregon, taxable income is reported to the Oregon Department of Revenue. 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).
For 2023, if your Oregon taxable income is $4,709 or less, your tax calculation (for single rate) will be $236.00 or less. Everyone receives a credit of $236 against their Oregon state tax. This will reduce your tax to $0.00. Any state tax withheld from your paychecks will be returned.
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.
nonresident aliens
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? 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).
Basic steps involved in completing your tax returns.
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. If your income was in Oregon, you will use OR-40-N.
Complete your tax forms based upon your tax status and other factors.
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 be sending email regarding your tax obligations that will include an access code that pays the Sprintax fee for producing a completed 8843 and 1040NR (and supporting forms). PSU's access code pays only for the federal form (1040NR with the student's supporting 8843). There will be an additional charges for any state or other federal forms produced. If you are a PSU student, search your email inbox for emails sent by the international office (search "tax obligations").
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.
Tax Documents that you may receive
If you had taxable income, you will be sent tax documents that contain information you will need to complete your tax forms.
You should receive most of those documents during the month of January.
Employers and other institutions are required to mail them to recipients (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.
Documents you may receive regarding income and treaty benefits.
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.
1099-NEC - if you worked as an independent contractor (1099-NEC - Non-Employee Compensation).
Other documents you may receive.
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 2023, 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 you received more in scholarships than you paid in tuition and school expenses, then the excess amount may need to be reported as income.
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 - You would receive this if you had interest from a bank during 2023. 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 an Indian student who used the standard deduction (India 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. You will need to do some research to determine how much, if any, of the scholarship is taxable.
Tax-related Documents you may be asked to complete
IRS 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).
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.
IRS Pages You May Find Helpful
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