Resident Taxes

Resident Taxes

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  • Residents follow the same federal tax laws as U.S. citizens (although they can occasionally claim treaty benefits). 


  • Residents are taxed on their worldwide income. 


  • If your worldwide gross income is more than the filing threshold for your filing status (such as Single or Married Filing Jointly) and age, you are required to file a federal resident tax return (Form 1040). If your income is less than the filing threshold, you don’t have a filing requirement, but it is to your advantage to file if you had federal income taxes withheld or qualify for a refundable tax credit.


  • The primary tax filer, dependents, and spouse (if your filing status is Married Filing Jointly) each need an SSN or valid ITIN. If your filing status is Married Filing Separately, your return cannot be filed electronically without your spouse’s 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.


  • Do not file Form 8843.