Download Forms & Publications

This document can be accessed at bit.ly/isstaxdlforms

[Updated Feb 6, 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. 

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 to computer and type information into the form. 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

In this first section are the most common forms that are 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.

Federal form (IRS): All international students and scholars (and dependents) on F or J visa whose status is nonresident alien.

• 8843 (download, includes instructions on pages 3&4): All nonresident aliens and spouse and dependents on their visa (F2 or J2) must submit IRS Form 8843 for each calendar year their status is nonresident alien. You will mail only pages 1 and 2; pages 3 and 4 are instructions. Try using simplified instructions for 8843.

Federal form (IRS): All international students and scholars on F or J visa whose status is nonresident alien AND had taxable income during the last tax year (Jan 1 - Dec 31, 2023).

• 1040-NR (download): All nonresident aliens with U.S. source income must submit IRS Form 1040-NR for each calendar year they have income. You will submit the 8843 with the 1040-NR.  See "Federal Forms and Publications" below for link to the form and instructions.

• Instructions for Form 1040-NR (html) 

  • Schedule OI (download) Required: - Other Information: Visa and Passport info, Days present in U.S.; Tax Treaty Information

  • Additional forms that may need to be submitted with the 1040-NR. See below for links to all forms and schedules.

    • 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.

    • 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.

    • Schedule 1 - Additional Income and Adjustments to Income

      • May be needed to report taxable portion of a state tax refund.

    • Schedule 2 - Additional Taxes (not common)

    • Schedule 3 - Additional Credits and Payments

    • See below for download links.

• Oregon State Forms: If you had Oregon taxable income, you would complete Oregon 40N income tax forms. See "Oregon Forms and Publications" for more information and links to forms. 

  • Oregon 40N (download) - nonresident aliens who worked in Oregon during the tax year would use this form.

  • 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. 

Previous year's common forms

Tax Year 2022

• 2022 - Form 8843

• 2022 - Form 1040NR 

• 2022 - other forms for submission with 1040NR

• 2022 - Form OR-40N

Tax Year 2021

• 2021 - Form 8843

• 2021 - Form 1040NR 

• 2021 - other forms for submission with 1040NR

• 2021 - Form OR-40N

Tax Year 2020

• 2020 - Form 8843

• 2020 - Form 1040NR 

• 2020 - other forms for submission with 1040NR

• 2020 - Form OR-40N

Publications

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

• Page numbers are PDF pages, not page numbers printed at the bottom of the page.

• Page 4: Important changes for 2022

• Page 9-11: Substantial Presence Test

• Page 15: Treaty Benefits for Scholarship and Fellowship Grants (Income Code 16)

• Page 16: Treaty Benefits for Teaching Income (Income Code 19)

• Page 17: Treaty Benefits for Studying and Training (Income Code 20)

• Page 18-19: Capital Gains/Losses 

• Page 20-21: Dividend Income

• Page ??: Unique Treaty Provisions

  • India Treaty Article 21(2) - standard deduction for students from India

  • China Treaty Articles 19, 20(C)

  • Canada Treaty Article 15

• Page ??: How to Claim Treaty Benefits on Form 1040-NR

• Page 30: Filing Status, Exemption Issues, Standard and Itemized Deductions

• Page 31: Tax Credits and Nonresident Aliens

  • Child and Dependent Credits

  • Earned Income Credit - not eligible if nonresident alien

  • Education Credits - nonresidents not eligible

• Page 32: Social Security and Medicare Taxes

• Page 32-33: Forms, which to file; when to file; where to file

• Page 34: Source Documents

• Page 35: Additional Resources

• Page 36-37: Summary Definitions of U.S. Immigration Terms

Other Federal Forms

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).

Oregon Forms and Publications

Which Oregon Form? 

Oregon 40N - Nonresident 

If you are using Sprintax, this is likely the form they will produce for you. I have also included links to the Oregon 40N in the event you need to download a copy of a blank PDF.  For more information, see Oregon Residency - Which Form?

Oregon Income Tax Payment Voucher

Only use the OR-40-V voucher if you are sending your payment separately from your tax return.

>>>> CURRENT YEAR - Oregon <<<< URL short cut: http://bit.ly/isstaxor40ncy

2023 Oregon Forms and Instructions (PDFs)

Oregon Nonresident Form

Download Form OR-40-N, Oregon Individual Income Tax Return for Nonresidents 

You MAY need the following three forms:

• Schedule OR-ASC-NP: Oregon Adjustments for Form OR-40-N and Form OR-40-P Filers

• Schedule OR-A: Oregon Itemized Deductions

• 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. 

Instructions: Publication OR-40-NP, Oregon Income Tax, Part-year Resident/Nonresident 

Tax Guide

Publication OR-17, Oregon Individual Income Tax Guide

Example of how the 1040-NR is used to complete the OR 40-N. 

NOTE Feb 22, 2024: This document has now been revised for the 2023 tax year. 

See "An example of how 1040NR(EZ) is used to complete the OR 40N" at http://bit.ly/isstaxor40n-doc.

You will see why the federal form has to be completed before the state form can be completed. And how the state form relies upon numbers from the federal form. 

In the document linked above, you will find also find another link to a spreadsheet where you can visually see where the numbers go, how the calculations work, and a simulation of how your state form might look. 

------------------PREVIOUS YEARS- Oregon --------------------------

2022 Oregon Forms and Instructions (PDFs)

Oregon Nonresident Form

Download Form OR-40-N, Oregon Individual Income Tax Return for Nonresidents 

You MAY need the following two forms:

• Schedule OR-ASC-NP: Oregon Adjustments for Form OR-40-N and Form OR-40-P Filers

• Schedule OR-A: Oregon Itemized Deductions

Instructions: Publication OR-40-NP, Oregon Income Tax, Part-year Resident/Nonresident 

See "An example of how 1040NR(EZ) is used to complete the OR 40N" 

2021 Oregon Forms and Instructions (PDFs)

Oregon Nonresident Form

Download Form OR-40-N, Oregon Individual Income Tax Return for Nonresidents 

You MAY need the following two forms:

• Schedule OR-ASC-NP: Oregon Adjustments for Form OR-40-N and Form OR-40-P Filers

• Schedule OR-A: Oregon Itemized Deductions

Instructions: Publication OR-40-NP, Oregon Income Tax, Part-year Resident/Nonresident 

See "An example of how 1040NR(EZ) is used to complete the OR 40N" 

2020 Oregon Forms and Instructions (PDFs)

Oregon Nonresident Form

Download Form OR-40-N 2020, Oregon Individual Income Tax Return for Nonresidents 

Instructions: Publication OR-40-NP 2020, Oregon Income Tax, Part-year Resident/Nonresident 

See "An example of how 1040NR is used to complete the OR 40N 2020" 

Tax Guide

Publication OR-17, Oregon Individual Income Tax Guide

Forms other than Oregon

See a list of states that do not tax individual income.

These two sites listed below provide links to the fifty states' websites for taxes and tax forms. 

NOTE: They don't always have current links, so try checking both if one link is out-of-date.

• Federation of Tax Administrators: State Tax Forms https://www.taxadmin.org/state-tax-forms 

• State Tax Forms https://www.50states.com/tax/ 

• If you are not finding what you need, google "[State Name] personal income tax return"