Office of International Programs (OIP)


Introduction to U.S. Income Tax Regulations

(For Tax Year 2010)
All students in F status are required to file tax returns, even if you have earned no income in the United States.

The deadline for filing tax forms is usually April 15 for those individuals with U.S. source income. Students who filed tax returns last year may receive both U.S. federal and state income tax forms for the new tax year in the mail in January. If you were employed in the U.S. at anytime during 2010, you are required to file an income tax form, whether you are a U.S. citizen, permanent resident, or non-immigrant.

International students in F status for 5 years or less (since 2006 or later) and their dependents, file tax forms as non-residents. If you did not earn any U.S. income during 2010 other than bank or credit union interest, then you need only file form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition. The purpose of the 8843 is to verify that the non-resident qualifies to exempt days of presence, and thus shields the non-resident from being taxed as a resident. Being taxed as a U.S. resident allows the IRS to tax your world-wide income.

International students who have been in for F status for more than 5 years, or those who are in other non-immigrant statuses, are generally eligible to file as residents for tax purposes, and must use different forms.

If you were employed during 2010, you can expect to receive form W-2, Wage and Tax Statement, sometime before the end of January. Your bank, credit union or other financial institution will mail you a yearly statement of interest as well.

The deadline for filing your income tax returns is April 18, 2011 if you received wages or other income subject to tax withholding. Otherwise, if you had no income and are filing only form 8843, the deadline is June 15, 2011.

OIP staff are neither qualified nor permitted to give individual tax advice. Students with complicated tax situations may wish to consult with a tax preparation service, professional tax accountant, or tax attorney who is knowledgeable about nonresident tax law.

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