Income Tax Tips for International Students
for Use in Completing 2010 Income Tax Forms
(For Tax Year 2010)
The following information is designed for international students in F-1 status who have been in the U.S. in F-1 status for 5 years or less years (2006 or later) and are therefore eligible to file as non-residents for tax purposes. The material contained in this message comes from Internal Revenue Service publications, discussions with IRS staff, and other income tax publications and materials. We hope you find this information helpful.
OIP staff are sometimes asked what can happen if an F-1 student fails to file tax forms yearly. Unfortunately, there can be immigration consequences for failing to file tax forms. For example, applicants to change from F-1 to H-1B (the professional worker visa) can be asked by the Immigration Service to submit copies of previous years' income tax forms as part of their H-1B application. Applicants for permanent residency ("green cards") can be asked to show copies of tax forms filed for previous years. A person who appears at a U.S. consulate abroad for consular processing of a permanent residency visa application may be asked to produce US income tax forms from their previous years in the U.S.
Federal tax forms and publications are available by calling 1-800-829-3676, by "fax-on-demand" by calling 1-703-368-9694 from your fax machine, or from the Web at www.irs.ustreas.gov. California State forms and publications are also available by calling 1-800-338-0505, or from the Web at http://www.ftb.ca.gov
For assistance with Federal forms, call the Internal Revenue Service toll free at 1-800-829-1040 or visit their web site listed above. For assistance with State forms, call the California State Franchise Tax Board at 1-800-852-5711 or visit their web site listed above.
You may also want to visit the web site of Windstar Technologies, Inc. at http://www.windstar-tech.com which features articles and reference information on a number of topics of interest to international students, including:
OIP staff are sometimes asked what can happen if an F-1 student fails to file tax forms yearly. Unfortunately, there can be immigration consequences for failing to file tax forms. For example, applicants to change from F-1 to H-1B (the professional worker visa) can be asked by the Immigration Service to submit copies of previous years' income tax forms as part of their H-1B application. Applicants for permanent residency ("green cards") can be asked to show copies of tax forms filed for previous years. A person who appears at a U.S. consulate abroad for consular processing of a permanent residency visa application may be asked to produce US income tax forms from their previous years in the U.S.
Federal tax forms and publications are available by calling 1-800-829-3676, by "fax-on-demand" by calling 1-703-368-9694 from your fax machine, or from the Web at www.irs.ustreas.gov. California State forms and publications are also available by calling 1-800-338-0505, or from the Web at http://www.ftb.ca.gov
For assistance with Federal forms, call the Internal Revenue Service toll free at 1-800-829-1040 or visit their web site listed above. For assistance with State forms, call the California State Franchise Tax Board at 1-800-852-5711 or visit their web site listed above.
You may also want to visit the web site of Windstar Technologies, Inc. at http://www.windstar-tech.com which features articles and reference information on a number of topics of interest to international students, including:
- US Taxation of Foreign Students and Scholars: A Road Map to an Individual's Tax Return
- US Taxation of Foreign Students and Scholars
- Tax Treaty Benefits for Foreign Student and Scholars: How Tax Treaties Work
