Tax Information
All international students and scholars, including dependents, are required to file a tax return for every year they are in the United States. This is a requirement whether you have earned income or not. Check if any of the following options apply to you and read the instructions on how to prepare your tax return. The deadline to have your tax return filed with the IRS is generally April 15. You are still required to file your tax return for the previous tax year, even if you are no longer in the U.S.
The International Center staff are not tax experts and cannot provide tax advice. The staff does not assist in the completion of individual income tax forms, and are unable to explain tax liability issues to international students, scholars, or staff. For more detailed information you may consult the U.S. Internal Revenue Service (IRS) or a qualified tax consultant regarding your possible U.S. tax obligations. You may also qualify to receive free tax return preparation through the Volunteer Income Tax Assistance (VITA) program.
- I received income and/or an unqualified scholarship
- I did not receive any income
- Free Software
- I don’t have a social security number but I received income and/or a scholarship
- Additional Resources
I received income and/or an unqualified scholarship
Step 1. Tax Documents
If you received U.S. source income in the previous year you will need to collect all applicable IRS forms before beginning your tax return. The forms you receive will depend on your individual circumstance and the type of U.S. source income you had.
Typical forms you may receive:
Form W-2, Wage and Tax Statement: Filed by employers to report wages, tips, and other compensation paid to employees. If you worked for UNF, you can access your UNF Form W-2 through your UNF student portal. Instructions on how to access your W-2.
Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding: If you received an unqualified scholarship award you may receive this form to identify unqualified amounts paid to you that are subject to taxation or amounts exempted due to provisions of a tax treaty between your home country and the U.S. NOTE: The LAC and ISA scholarships are not considered unqualified scholarships.
Form 1099-INT, Interest Income: Issued by bank.
Step 2. Preparing your Tax Return
The Controller's Office will host workshops to explain the process of filing taxes using the Foreign National Tax Resource (FNTR) tax preparation software during the spring semester. The software helps users prepare the forms needed for their tax filing. Individual codes to access the tax software will be provided at the workshop at no charge. If you cannot attend the workshop you can also stop by the International Center to receive a unique code to login. However, we strongly recommend that you attend the workshop to learn how to use the software to file taxes.
You will need to fill out the Form 1040NR or 1040NR-EZ (U.S. Nonresident Alien Tax Return) and the Form 8843 (Statement for Exempt Individuals) if you received U.S. source income. These forms will be generated by the tax software.
Step 3. Print, Sign, and Mail
The mailing address, due date, and any special instructions will be made available through the tax preparation software. Sign, date, and attach any applicable tax documents to the forms generated by the software and follow the instructions to mail them to the IRS by the due date. Please keep copies of all your tax documents for your records.
I did not receive any income
Complete Form 8843
If you did not have any U.S. source income in the previous year you will need to complete and submit only the Form 8843. Sign and date the properly filled form and send to the following address:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301
We recommend that you complete the Form 8843 using the tax software. Mailing address, due date, and special instructions will be made available through the software.
Free Software
Foreign National Tax Resource
The International Center provides students and scholars with access to a free tax preparation software. The software is specifically designed for nonresident tax obligations and helps users prepare the forms needed for their tax filing, which you then mail to the U.S. Internal Revenue Service (IRS). The International Center, in conjunction with the Controller's Office, offers tax workshops each spring semester which provide basic information on how to navigate the software. To access the software, you will need a unique code, which will be made available in February.
I don’t have a social security number but I received income and/or a scholarship
Apply for an ITIN
If you received U.S. source income you will require either a Social Security Number (SSN) or Individual Tax Identification Number (ITIN) to file a Form 1040NR. If you are not eligible for a SSN, you must apply for an ITIN. Please contact your International Student Advisor for instructions on how to apply for an ITIN.
Additional Resources
Internal Revenue Service
The Internal Revenue Service (IRS) is responsible for collecting taxes and administering the Internal Revenue Code, the main body of federal statutory tax law of the United States. General information can be found here.
Foreign Students and Scholars
International students and scholars have certain U.S. tax obligations. Here is a guide containing specific information for foreign students and scholars.