Tax Resources
International Services Office
The tax system in the U.S. is very complex. According to the Internal Revenue Service (IRS), all international students and scholars who were present in the U.S. in the previous calendar year must file a federal income tax return by April 15 of the current calendar year.
All international students and scholars should plan to declare their income (or lack of income) to the federal government every year by filing a tax return on or before April 15. Tax returns include all income earned during the previous calendar year (January-December). In order to determine what type of tax form you will use, you will need to determine if you are a "resident" or a "non-resident" for tax purposes. This is completely unrelated to whether you are a "resident" or "non-resident" under immigration law. To determine your residency status for tax filing purposes, you must review the "substantial presence" test information on the IRS website. You may also find it helpful to review the information offered through the Volunteer Income Tax Assistance (VITA) program, called "Publication 4011."
At the beginning of each year, you will receive documents in the mail or via electronic means that are used to calculate any tax responsibility you may have for earnings during the previous calendar year. If you received no income, you may only need to file a form 8843 for Federal tax requirements. According to the IRS, filing a tax return is required whether or not you worked in the U.S., gained income in the U.S. or received a scholarship. The good news is that if you earned income in the U.S., you may be eligible for a tax refund if more tax was taken than what you owe.
Staff at Scripps Research cannot advise on tax matters. Scripps Research does not have staff that are trained or licensed to answer questions or provide advice concerning tax matters. Tax law is a separate area of law which is complex and often requires assistance from a tax expert (most commonly a certified public accountant or registered tax return preparer). For most international students and scholars, it is possible to file taxes without personal assistance by using an online tax preparation software, like one of those listed below. However, for those who have complex financial situations, or who need help in person to file either their state or federal tax return forms, there are also tax preparation accountants and services listed below in the drawer labeled “Nationwide Tax Filing Resources.”
The following resources are provided for informational purposes. The International Services Office or Scripps Research does not verify or endorse any specific tax expert, service, product or resource.