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Taxes
Tax Information
Even if you are not a U.S. citizen or permanent resident, you may be required by the Internal Revenue Service to file U.S. federal income tax forms if you were present in the U.S. during 2023. The deadline for filing (except in certain circumstances) is April 15, 2024. Even if you have had no income in 2023, you must file IRS form 8843; the deadline to file is June 15, 2024. Dependents in F-2 and J-2 status must also file Form 8843. If you are a non-resident for U.S. tax purposes, you are not eligible to file your income tax return electronically. Commercially purchased tax software will not complete the forms correctly.
There are a number of things to be aware of as you prepare to file a tax return:
- It is a legal requirement that you submit a return. Not filing a return may have a negative impact on your future immigration and employment situation in the U.S.
- The tax laws and explanatory materials are quite complex, but most non-resident (non-immigrant) returns are fairly straightforward in nature.
- You should keep a permanent record of all materials and applications involved in a tax return.
- For legal reasons, the Center for International Education can only provide
you general guidance and information. We CANNOT help you complete or verify the accuracy of your tax return.
Resident or Non-Resident for Tax Purposes
In legal terms, non-citizens of the U.S. are called “aliens.” There are three types of aliens for tax purposes: (1) nonresident; (2) dual-status; and (3) resident. These categories are for tax purposes only and are not related to your immigration status. You may be in F-1 or J-1 non-immigrant status and considered a resident for tax purposes.
Substantial Presence
Nonresident aliens generally meet the substantial presence test if they have spent more than 183 days in the U.S. within the last three years. Having substantial presence in the U.S. generally means you will be considered a resident alien for tax purposes.
Exempt Individual
Any person who is temporarily exempt from the substantial presence test. Time spent in this category does not count toward the 183 days in the U.S. that normally will convert a nonresident alien into resident alien for tax purposes.
F-1 and J-1 students maintaining status are exempt from the substantial presence test for 5 years. J-1 scholars are exempt from the substantial presence test only if they have been in the U.S. no more than 2 out of the last 6 years.
Tax Assistance
Tax Filing Information
Important Resources
NOTE: Please note that links to other sites are provided only as a service to F-1 students. These links do not constitute an endorsement of products, services or information provided by other sites.
DISCLAIMER: CIE is NOT permitted to assist any student/scholar with any IRS tax form preparation or tax related questions. The information provided is intended for your benefit. Any questions or concerns should be directed to Sprintax, a certified tax prepare or a local IRS field office.