This document can be accessed at bit.ly/isstaxdlforms
[Updated Feb 6, 2024]
For 2024 tax year (Jan-Dec 2024) for tax forms due April 15, 2025
You will find general information here.
We encourage you to consult other resources to confirm the information here.
See Getting Help
Note: if you are using Sprintax, it is unlikely you will need to download any of these form.
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.
IRS Form 8843 Required (includes instructions on pages 3&4)
Required if you were present in the U.S. during 2024.
If you had taxable income and are using Sprintax, Sprintax will also produce your 8843.
If you did not have taxable income, you only need to submit the 8843.
Try using simplified instructions for 8843 if you are completing filling it out manually.
Spouse and dependents on F2 or J2 must also submit IRS Form 8843 for each calendar year their status is nonresident alien.
Prior Years
IRS form 1040-NR Required (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.
IRS form 8843 (see section above)
If you are using Sprintax to prepare your personal income tax return, Sprintax will prepare your 1040-NR, Schedule OI, and 8843 and any other forms necessary for your federal return.
Prior Year Forms
Schedule OI Required (download) - Other Information: Visa and Passport info, Days present in U.S.; Tax Treaty Information
Prior Form Year
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.
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 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 2 - Additional Taxes (not common)
Schedule 3 - Additional Credits and Payments (not common)
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 Required (download) - 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
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 2024
Page 9-14: Substantial Presence Test
Page 17: 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 18: Treaty Benefits for Scholarship and Fellowship Grants (Income Code 16)
Page 19: Treaty Benefits for Teaching Income (Income Code 19)
Page 20: Treaty Benefits for Studying and Training (Income Code 20)
Page 21-22: Capital Gains/Losses
Page 23-24: Dividend Income
Page 33: Filing Status, Exemption Issues, Standard and Itemized Deductions
Page 34-35: Tax Credits and Nonresident Aliens
Child and Dependent Credits
Earned Income Credit - not eligible if nonresident alien
Education Credits - nonresidents not eligible
Page 35: Social Security and Medicare Taxes
Page 35-36: Forms, which to file; when to file; where to file
Page 37: Source Documents
Page 38: Additional Resources
Page 39-40: 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).
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?
Only use the OR-40-V voucher if you are sending your payment separately from your tax return.
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
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
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
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 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"