U.S. Tax Requirements for International Students

All F and J nonresidents (including their F-2 and J-2 dependents) are required to file certain federal tax forms for each year they have been present in the U.S., even if they did not earn any income during that year.

If you did not earn income in the U.S. in the prior year, you are still required to file taxes with with the U.S Internal Revenue Service (IRS) by June 15 every year for the prior tax year.

If you did earn income in the U.S., some taxes will be automatically withdrawn from your paycheck to meet tax obligations. In addition to paying taxes directly from your payroll, you must complete and submit several tax forms to the government. We recommend that you always file tax forms because you might be entitled to a refund of the taxes you paid. Federal tax forms for the tax year being reported must be filed no later than April 15th of the following year, with the U.S Internal Revenue Service (IRS). Individuals who are unable to file their tax forms by April 15th must submit an application for extension of the filing deadline.

Determining Your Federal Tax Status

You must determine whether you were a resident or nonresident for federal tax purposes during the tax year for which you are now filing your return. See below for guidance. 

For F-1 and J-1 students, the following general guidelines apply:

• F-1 and J-1 students are normally considered nonresidents for federal tax purposes only during the first five calendar years of study. Calculations should include any part of a calendar year within the first five years. For example, a student who arrived in August 2004 should count 2004 as an entire year, even though the student was only in the U.S. for five months of that year.
• After five years, F-1 and J-1 students are presumed to be residents for federal tax purposes by the IRS.

For J-1 professors and research scholars, the following general guidelines apply:

• J-1 professors and research scholars are normally considered nonresidents for federal tax purposes during their first two calendar years in the U.S. Calculations should include any part of a calendar year in the first two years. For example, a J-1 scholar who arrived in August 2005 should count 2005 as an entire year, even though the scholar was only in the U.S. for five months of that year.
• After two years, J-1 professors/scholars are presumed to be residents for federal tax purposes by the IRS.

International Office staff are neither licensed nor qualified to provide personalized tax advice. Kutztown University staff cannot help you complete forms, nor tell you which forms to complete. Kutztown University does not partner with and specific programs or companies to support international students iwth their taxes. However, Sprintax, is one of a few companys who specifically support nonresidents/international students and scholars. 

• They offer free tax webinars to review the process, timeline, and what's required.
• For a fee, they also give direct support to international students and scholars in filing appropriate tax forms, regardless of employment status.

For more information regarding taxes, visit IRS Website regarding Foreign Students and Scholars.