Please note that the following information is presented to facilitate your understanding of your tax filing obligations and the U.S. tax system. For detailed advice regarding individual situations, please consult a tax specialist.

Tax Filing Obligations
How Do I File Tax Forms?
U.S. Income Tax System and Tax Withholding

TAX FILING OBLIGATIONS

Why do I have to file tax forms?
The U.S. government has made it a requirement for all foreign nationals in F-1, F-2, J-1 and J-2 immigration status to file tax forms. Tax filing is a system of reporting information to the government.

What if I did not work?
Even if an individual in F or J status did not work in the U.S. they are still required to file tax forms with the U.S. government. Failure to comply with the law can cause you difficulties in the future with the U.S. government agencies.

My country has a tax treaty with the U.S. Do I still need to file?
Yes. Although your country may have a tax treaty, you must still file. Again, filing does not necessarily mean you have to pay taxes. Also, tax treaties do not necessarily exempt you from all taxes; instead they may only lessen your taxes.

What if I have not filed taxes in previous years?
The U.S. government requires all individuals in F-1, F-2, J-1 and J-2 status to file tax forms annually. Speak to a qualified tax professional about how to file forms for past years.

I have dependents. Do they have to file tax forms?
Yes, F-2 and J-2 dependents are required to file tax forms, even if they did not work.

For J-2 dependents, they must follow the same procedures as F-1 or J-1 students. For F-2 dependents, they should file Form 8843 and Form W-7.

If I had work permission, doesn't my employer deduct taxes from my paycheck? If so, why do I need to file tax forms?
Although an individual in F-1, J-1 or J-2 status may have employment authorization, worked and had taxes deducted from their paycheck, they are still required to file tax forms. Tax filing does not necessarily mean a person has to pay taxes. The tax system in the U.S. is designed to make sure that individuals are properly reporting their income and that the right amount of taxes are paid. In many cases, F-1 and J-1 students receive a refund. In some cases, tax filing may show that the person actually has to pay taxes to the government because the correct amount of taxes was not deducted.

What is the deadline to file?
In general, April 15 is the deadline to file income tax returns if you had U.S. source income for the previous year. All nonresident alien students and scholars must also file IRS Form 8843 by June 15 - regardless of whether or not they had U.S. source income in the previous year.

What if I cannot file by the deadline?
If you are unable to file your forms by the deadline, you must submit an application for automatic extension of time to file your tax return. For the IRS, it is Form 4868.

Do I have to file tax forms if I leave the U.S. ?
You are required to file tax forms for the years you were present in the U.S. For instance, if you were in the U.S. for any part of 2007 and are now on a Leave of Absence, are studying abroad, or graduated and returned home, you must still file tax forms for 2007.

How can I file tax forms if I am outside the U.S. ?
Students and scholars can still access the tax information on the OISS Web site. And as long as your NYU Net ID is still active, you can use CINTAX. However, non-resident tax aliens cannot e-file, so you must print out the forms and mail them to the proper IRS office in the U.S.

HOW DO I FILE TAX FORMS?

What forms do I need to file?
This depends on what your tax status: resident or non-resident.

You have used the terms “resident alien” and nonresident alien”. Since I am a nonimmigrant student, I guess I am a nonresident alien.
Not necessarily. The terms have different meanings depending upon whether you are talking about immigration regulations or tax regulations. It is possible to be a nonresident for immigration purposes, yet be a resident for tax purposes. Generally, F-1 and J-1 students are considered nonresidents for tax purposes their first five years in the U.S. Most J-1 researchers and scholars are nonresidents for their first two calendar years in the U.S. , unless they are being paid entirely by a foreign employer, in which case this would extend to four years.

How do I determine if I am a resident or non-resident tax alien?
To make this determination, review the Substantial Presence Test (SPT). Another way is to use CINTAX.

What is the Substantial Presence Test (SPT)? Does it apply to me?
The Substantial Presence Test (SPT) is a formula the Internal Revenue Service (IRS) uses to determine when a nonimmigrant becomes a resident for tax purposes. J-1 researchers and scholars are subject to the substantial presence test after two years, and F-1 and J-1 students after five years.

What is the difference between how a nonresident and a resident are taxed?
A nonresident is taxed on income from U.S. sources only. A resident, on the other hand, is taxed on worldwide income. Nonresidents may also be exempt from certain types of taxes, whereas residents not.

I heard that F-1 and J-1 students are “exempt individuals.” Does this mean we do not have to pay taxes?
No. The term "exempt individual" is used to differentiate individuals who must use the Substantial Presence Test to figure out their tax filing status from those who don't. It does not mean a person is exempt from filing the appropriate tax forms and making the required payment.

What if I am a non-resident tax alien and never worked? What forms would I file? And would I need anything else to file the form?
You would file only form 8843 . If you do not have a Social Security Number (SSN), then you will need to apply for an Individual Tax Identification Number (ITIN) using form W-7. You can submit both these forms together. In order to file form W-7, you will need a letter from the OISS. Come to the OISS during walk-in hours, bring your passport, I-94 card and I-20 or DS-2019 and ask for the “W-7 letter."
Once you receive the letter, enclose it with the form W-7.

What if I am a non-resident tax alien and I did work? What forms do I use?
In general, most students in this situation will file form 8843 and form 1040-NR or 1040-NREZ. CINTAX is a tax software for non-residents and is free to NYU international students.

What is CINTAX?
CINTAX is a tax software program that the OISS purchases and is free for our F and J students and scholars. You do need an active NYU Net ID to use CINTAX. It is available from the end of February to mid-June each year. Students can even use it after they graduate. CINTAX will ask you some questions and with your answers it will let you know if you are a resident or non-resident. If you are a non-resident, it will fill out the federal tax forms for you. You will then print them out, along with an instruction sheet for mailing. If you are a resident for tax purposes, CINTAX cannot fill out the forms, as it is designed only for non-residents.

How do I get help? Does the OISS provide tax advice?
Unfortunately, the OISS cannot provide tax advice. However, we have put together resources for our international community. By reading this FAQ, you are taking the first step in obtaining a basic understanding of tax filing requirements. The next steps would be to use CINTAX.

U.S. INCOME TAX SYSTEM AND TAX WITHHOLDING

How does the income tax system work in the United States?
The U.S. tax system is very complicated. Typically, employers are required to withhold taxes from their employees' paychecks. Then, every April each individual is required to reconcile the amount withheld from the amount of tax actually owed. If an employer withheld too little, then the employee may need to pay taxes.

How much taxes does my employer withhold?
When you start work you are supposed to fill out form W-4 for your employer. This form determines how much employers are supposed to withhold. Non-resident aliens should refer to IRS Publication 519 “US Tax Guide for Aliens” and refer to the section “Withholding of Estimated Tax."

What is the deadline to file tax forms?
In general, April 15 is the deadline to file income tax returns if you had U.S. source income for the previous year. All nonresident F-1, F-2, J-1 and J-2 individuals must file IRS form 8843 by June 15 - regardless of whether or not they had U.S. source income in the previous year.

What do I need to start?
In order to file an income tax return, you need a form W-2 form from your employer. The W-2 is the official record of how much tax actually was withheld. You may also need to have a 1042-S from your school to report income earned in connection with a fellowship or scholarship. Normally, employees receive the W-2 in the mail in January and the 1042-S no later than March. If you do not receive your W-2 by January 31, ask your employer for it . If you worked at NYU and did not receive your tax forms, go to NYU Payroll at 726 Broadway, 2 nd Floor to collect a copy.

What forms do I need to file?
Ordinarily, international students and scholars who had U.S. source income during a particular year must file IRS form 1040NR or IRS form 1040NR-EZ. Furthermore, as mentioned above, all nonresident aliens ("exempt individuals"), regardless of whether they earned U.S. source income, must also file IRS form 8843. You may also need to file state income tax forms.

My friend told me I can file IRS form 1040EZ. Is that right?
As a foreign student, it is highly unlikely that you would file the 1040EZ. The reason is that the 1040, 1040A and 1040EZ are for individuals who are considered residents for tax purposes. Generally, F-1 and J-1 students are considered nonresidents for tax purposes, which means they file Form 1040NR or in many cases, form 1040NREZ.

I am an F-1 student, I have not worked here and my sole source of funding is my parents abroad. Do I need to pay U.S. taxes?
Although you would not have to pay taxes in the situation described, all F-1 and J-1 students and J-1 scholars and F-2 and J-2 dependents are required to file form 8843 with the IRS, even if you had no income in the U.S., by June 15 .

 What is the difference between the 1040NR and the 1040NREZ?
The 1040NR is a more comprehensive tax form, totaling five pages, which can be used by any nonresident. The 1040NREZ is a simplified version of the same form, which can be completed by nonresidents who meet certain requirements. Most NYU students qualify to file the 1040NREZ. Note: Married students from India whose spouse had no U.S. source income should file the 1040NR. See the 1040NR instructions for more information.

What are the requirements that need to be met to file the 1040NREZ?
You must: (a) be a single nonresident or be a married nonresident who is not a national of the U.S., Canada, India, Japan, Korea, or Mexico; (b) be under age 65; (c) have had only wages, salaries, tips, taxable refunds of state and local income taxes and scholarships or fellowship grants as your income; (d) have a total income under $50,000; and (e) claim only state and local income taxes withheld if you itemize your deductions. CINTAX can also help to determine the use of 1040NR or the 1040NREZ.

Once I complete my 1040Nr or 1040NREZ and form 8843, is there anything else I need to do?
You should staple copy B of your W-2 form(s) and/or copy C of your 1042-S form(s) to the front of page one. You should also include a check if you owe any taxes, made out to the Internal Revenue Service. Finally, be sure to make photocopies of your return and all supporting documents for your personal file. Follow the instruction CINTAX provides or within the IRS Publications for the 1040NREZ or 1040NR.

In addition, you must also file state tax forms depending on what state you reside in (e.g. New York , or New Jersey). For New York state, you need to file form IT-203. For New Jersey, you need to file NJ 1040. Check the respective state's tax Web sites for information. CINTAX does not complete state tax forms. You can also acquire the service of a qualified nonresident tax professional.