Nonresident Taxes
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Form 8843
Form 8843 is not an income tax return. It is an informational statement that demonstrates the filer’s status as an exempt individual for the Substantial Presence Test. Even if you have no income, if you are a nonresident alien present in the U.S. on an F, J, M, or Q visa, you (and each of your immediate family members) must file Form 8843 for each calendar you are physically present in the United States and are an exempt individual for the Substantial Presence Test. You do not need an SSN or ITIN to file Form 8843.
Check your Am I a Nonresident Alien? tool results. If your number of days exempt in the tax year is not 0, the message “Note: You are required to file Form 8843 to report your Exempt days for [tax year]” will be displayed at the bottom of the gray output box. You (and each of your immediate family members) are required to file Form 8843 for the tax year. If you are required to file a federal income tax return, include Form 8843 with your tax return. The due date for federal tax returns is generally April 15. If you are not required to file a federal tax return, file a standalone Form 8843 by June 15.
If your number of days exempt in the tax year is 0, do not file Form 8843.
Form 1040-NR
Nonresidents are taxed on their U.S. source income. If you have $1 or more of U.S. source income, you are required to file a federal nonresident tax return (Form 1040-NR) including Schedule OI.
Note: Most tax preparation software is designed for U.S. residents. Therefore, the software assumes that you are a U.S. resident and prepares a resident return (Form 1040). If you are a nonresident and file a resident tax return (Form 1040), you will need to correct your return by filing an amended tax return. If you owe tax with the amended return, you will need to pay the tax due plusinterest and penalties; if you received a tax refund on your original return for which you were ineligible, you will need to pay back the refund plus interest.
Generally, nonresidents can’t file a joint return. You must use either the Singleor the Married Filing Separately (Married Nonresident Alien)filing status.
Nonresidents are generally not eligible for the standard deduction. India is the only country whose international students and business apprentices are allowed to use the standard deduction.
You may be eligible for a treaty benefit that will exempt some of your income of a particular type from tax or reduce the tax rate on some of your income of a particular type.
You need an SSN or valid ITIN to file a tax return. If you are from Canada, Mexico, or South Korea or a student or business apprentice from India, you may be able to claim your children as dependents. Everyone claimed on the return must have an SSN or ITIN. Please contact ISSSO for information on SSN or ITIN applications.
Federal income tax returns are generally due on April 15 following the close of the tax year.
Special Circumstances
A nonresident who is married to a U.S. citizen or residentmay elect to be treated as a resident and file a joint return with their spouse.
Social Security and Medicare Taxes: If you are a nonresident on an F-1 or J-1 visa, you do nothave to pay Social Security and Medicare (FICA) taxes. If you have an off-campus job, make sure your employer knows that you are exempt from Social Security and Medicare taxes.
Going home for winter break: In general, there are no tax implications for going home while in the U.S. on an F, J, M, or Q visa. The exception is when you are absent from the U.S. at the beginning of the first year when you are not an exempt individual for the Substantial Presence Test (generally year 6 for students and year 3 for scholars). If you meet the Substantial Presence Test, you are a dual-status alien for that year. This is a complicated residency status that requires a special tax return that is out of scope to be prepared for free at an IRS VITA tax clinic. You can avoid this situation by returning to the U.S. no later than January 1.