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This website is updated for the 2025 tax year (Jan-Dec 2025) for tax forms due April 15, 2026
This document can be accessed at bit.ly/isstaxdlforms
[Updated Feb 11, 2026]
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Note: if you are using Sprintax it is unlikely you will need to download any of the forms below.
Federal Form for Statement of Exemption from Substantial Presence Test: 8843
Federal Forms for Personal Income Tax Return: 1040-NR, Schedules NEC, OI, A, 1, 2, 3
Federal Instructions for 1040-NR
Federal Publications: 519, 4011
Federal Form for ITIN application: W-7
Oregon Income Tax Payment Voucher
Oregon Forms and Instructions for Personal Income Tax Return: OR-40-N, OR-A, OR-ASC-NP
Oregon Form for Trimet Tax for self-employed
Oregon Tax Guide, Pub OR-17
Oregon Forms and Instructions for Previous Years
Links to other states' tax sites
Note #1: Tax Tables used for looking up the federal and state taxes can be found in the instruction PDF for that form. See links below.
Note #2: Most of these tax forms are fill-able PDF's. Save the PDF to your computer and type information into the form using PDF software. This is better than completing with pen; there is less confusion about what you have entered. Save frequently. Don't enter data when viewing PDF from your web browser; it may not save reliably.
The most common forms used by PSU International students. See the sections following for more form choices, form instructions (from IRS or Oregon Department of Revenue), and governments publications.
See IRS Form 8843
1040-NR Required: U.S. Nonresident Aliens Income Tax Return
Prior Year Forms
Schedule 1 - Additional Income and Adjustments to Income
May be needed to report taxable portion of a state tax refund. (This would not apply to citizens of India who can claim the standard deduction.)
Prior Form Year
Schedule A (for NR)- Itemized Deductions
Needed if deducting State and Local Income Taxes; Gifts to U.S. Charities; other deductions that are less common.
Prior Form Year
Schedule NEC - Tax on Income Not Effectively Connected
For example, work not related to the purpose of your visa, investment income, winnings from gambling, other less common types of income.
Prior Form Year
Schedule OI Required - Other Information: Visa and Passport info, Days present in U.S.; Tax Treaty Information
8843 Required - Statement for Exempt Individuals
Prior Form Years
Publication 519 U.S. Tax Guide for Aliens (html)
Publication 4011 VITA/TCE Foreign Student and Scholar Resource Guide (PDF)
You may find helpful information in this document. See the following selected Table of Contents
Important changes for 2025
Substantial Presence Test
Unique Treaty Provisions
India Treaty Article 21(2) - standard deduction for students from India
China Treaty Articles 19, 20(C)
Canada Treaty Article 15
Treaty Benefits for Scholarship and Fellowship Grants (Income Code 16)
Treaty Benefits for Teaching Income (Income Code 19)
Treaty Benefits for Studying and Training (Income Code 20)
Capital Gains/Losses
Dividend Income
Filing Status, Exemption Issues, Standard and Itemized Deductions
Tax Credits and Nonresident Aliens
Child and Dependent Credits
Earned Income Credit - not eligible if nonresident alien
Education Credits - nonresidents not eligible
Social Security and Medicare Taxes
Forms, which to file; when to file; where to file
Source Documents
Additional Resources
Summary Definitions of U.S. Immigration Terms
IRS Form W-7, Application for IRS Individual Taxpayer Identification Number
If you are not eligible to apply for a social security number, but you must file a federal income tax form, you can use this form to apply for an IRS individual taxpayer identification number (ITIN). An ITIN is a nine-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required for U.S. tax purposes to have a U.S. taxpayer identification number but who do not have and are not eligible to get a social security number (SSN).
You only use the OR‑40‑V voucher when:
You are mailing a payment separately, without your tax return.
You are paying a prior‑year balance, audit assessment, or other standalone payment.
Oregon State Forms: If you had Oregon taxable income, you would complete Oregon 40-N income tax forms. See "Oregon Forms and Publications" for more information and links to forms.
2025 OR 40-N Instructions: Publication OR-40-NP, Oregon Income Tax, Part-year Resident/Nonresident
2025 OR Income Tax Guide: Publication OR-17, Oregon Individual Income Tax Guide
Oregon 40N Required - nonresident aliens who worked in Oregon during the tax year would use this form.
Why the OR 40-N? F and J visa holders are not permitted to stay indefinitely in the United States and therefore are here in the US and, by inclusion, Oregon temporarily and so do not have their domicile (a person's fixed, permanent, and principal home for legal purposes) in Oregon.
Prior Form Year
2025 Schedule OR-ASC-NP, Oregon Adjustments for Form OR-40-N
2025 Schedule OR-A: Oregon Itemized Deductions
Prior Years Forms
2025 Oregon OR-TM: If you’re self-employed (for example, you are an independent contractor) and do business in Multnomah, Clackamas, or Washington counties, you may need to file Form OR-TM for Tri-county Metropolitan Transportation District Self-employment Tax.
Prior Years Forms
See a list of states that do not tax individual income. (Wikipedia; check state website to verify)
The site below provides links to the fifty states' websites for taxes and tax forms.
Federation of Tax Administrators: State Tax Forms https://www.taxadmin.org/state-tax-forms
If you are not finding what you need, google "[State Name] personal income tax return"