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General Tax Information

International Students Who Earned US-Sourced Income

If you are a student with either an F-1 or J-1 visa (also known as a Nonresident Alien for tax purposes), and you received U.S.-sourced income during the year, you may be required to file a:
  • Federal Nonresident Alien Income Tax Return (Form 1040NR or 1040NR-EZ) and a;
  • State income tax return for each state where you resided/earned income during 2014 (use Form 1NPR for state income tax purposes).
To determine whether you are required to file a federal tax return, see the ‘Who Must File’ of the instructions for Form 1040NR.
To determine whether you are required to file state income tax returns, review the ‘Who Must File’ information on the revenue websites of the states where you lived during the year. Nonresidents living in North Carolina during year should review the instructions for Form D-400.

International students who are required to file federal taxes must also file the Internal Revenue Services Form 8843, which indicates presence in the United States. They should attach Form 8843 to their tax return. The IRS has not yet posted the 2014 version of Form 8843.  A link will be provided when the 2014 version if available.

Before preparing your income tax returns, please wait to receive reporting statements for all income you received in 2014 (i.e., Forms W-2, 1042-S, 1099, etc).

Federal and state income tax returns must be postmarked and mailed by the April 15, 2015 deadline.

International Students Who Did Not Earn US-Sourced Income

All international students must file the IRS Form 8843 if they were a Nonresident Alien present in the U.S. on F, J, M or Q immigration status, even if they did not receive U.S.-sourced income.  Form 8843 is not a tax return, but an informational statement required by the U.S. government. Individuals not required to file an income tax return should mail Form 8843 separately.

IRS Form 8843 must be postmarked and mailed by the April 15, 2015 deadline.


Note: Terra Dotta University cannot provide tax advice or assistance with tax form completion.