If you're a student in the U.S., there are several tax forms you might need to be aware of,...
An alien is any individual who is not a U.S. citizen or U.S. national. A nonresident alien is an alien who has not passed the green card test or the substantial presence test.
A student is any individual who is temporarily in the United States on an "F, " "J, " "M, " or "Q " visa for the primary purpose of studying at an academic institution or vocational school, and who substantially complies with the requirements of that visa. You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U.S. immigration laws and could result in the loss of your nonimmigrant status.
NOTE: If you were a nonresident alien student, teacher, or trainee who was temporarily present in the United States on an "F,""J,""M," or "Q" visa, you are considered engaged in a trade or business in the United States. You must file Form 1040-NR, U.S. Nonresident Alien Income Tax Return only if you have income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Refer to Foreign Students and Scholars for more information.
When a student is Not Exempt
You will not be an exempt individual as a student if you have been exempt as a teacher, trainee, student, Exchange Visitor, or Cultural Exchange Visitor on an "F, " "J, " "M, " or "Q " visa for any part of more than 5 calendar years, unless you establish to the satisfaction of the IRS that you do not intend to reside permanently in the United States, and you have substantially complied with the requirements of your nonimmigrant status. The facts and circumstances to be considered in determining if you have demonstrated an intent to reside permanently in the United States include, but are not limited to:
- Whether you have maintained a closer connection to a foreign country, and
- Whether you have taken affirmative steps to change your status from nonimmigrant to lawful permanent resident as discussed under Closer Connection to a Foreign Country.
Please refer to The Closer Connection Exception to the Substantial Presence Test for Foreign Students.
If you qualify to exclude days of presence as a student, you must file a fully-completed Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition with the IRS. If you are already filing an income tax return, attach Form 8843 to your income tax return. If you are not required to file an income tax return, you should mail Form 8843 to the Internal Revenue Service at the address indicated in the instructions for Form 8843.
Which Form to File?
Nonresident aliens who are required to file an income tax return must use Form 1040-NR, U.S. Nonresident Alien Income Tax Return.
When and Where To File
If you are an employee and you receive wages subject to U.S. income tax withholding, or you have an office or place of business in the United States, you must generally file by the 15th day of the 4th month after your tax year ends. For a person filing using a calendar year this is generally April 15.
If you are not an employee or self-employed person who receives wages or non-employee compensation subject to U.S. income tax withholding, or if you do not have an office or place of business in the United States, you must file by the 15th day of the 6th month after your tax year ends. For a person filing using a calendar year this is generally June 15.
File Form 1040-NR at the address shown in the instructions for Form 1040-NR.
Extension of time to file
If you cannot file your return by the due date, you should file Form 4868 to request an automatic extension of time to file. You must file Form 4868 by the regular due date of the return.
