u.s. taxes

Tax Information for F-1 & J-1 Students

The U.S. tax system may seem confusing to international students, but you are not alone! Many Americans feel the same way. However, it is your responsibility to understand your U.S. income tax obligations as an international student and understand how to file your income taxes each year. 

U.S. Tax System

The U.S. tax system is organized according to the calendar year and is a pay-as-you-go-system.  This means that taxes may be deducted from your salary, stipend, and/or scholarships if these are from U.S. sources. In most cases, taxes are automatically withheld from your pay. Your available income after taxes, therefore, may be less than anticipated as you may be subject to federal, state and/or Social Security taxes that can range from 14% to 30% of your total income. The amount of taxes you will pay depends on the type of income you receive and your tax status in the United States.

Tax Treaties

There are many tax treaties between the United States and other countries. Such treaties may exempt earnings, scholarships, and stipends from taxes. In order to claim a tax treaty benefit you must have either a Social Security Number (SSN) or an Individual Tax Identification Number (ITIN). 

Filing Income Tax Returns

Every F-1 and J-1 international student is expected to complete and file tax forms with the U.S. federal government, whether or not you have earned income during the tax year. Even if you received no income during 2011, you will still need to file Form 8843. F-2 and J-2 dependents are also required to file certain tax forms.

Federal and state income tax forms are completed annually in the United States and submitted to the Internal Revenue Service (IRS) between January 1 and mid-April for the previous tax year (2011 tax forms will be due by April 17, 2012).Tax forms must be completed (even if a tax treaty exempts you from paying any U.S. taxes) if you were in the United States during any part of 2011 on any visa other than a tourist visa.

If you are an F-1 student, you may elect to complete your required tax forms through GLACIER, an online tax software system designed specifically for non-U.S. citizens and non-residents. GLACIER will allow you to complete the necessary tax forms you are required to submit and also help determine your residency status. GLACIER does not allow for online tax filing. You must send hard copies of all your tax forms to the IRS. Note: this service is offered at the cost of the student ($39); however, this cost is comparable to online tax software systems that U.S. citizens and residents have access to. 

For additional information regarding your taxes, you may wish to contact tax-aid.org, a Bay Area non-profit organization that offers free tax advice for qualified individuals. 

Tax Deadlines

If you were present in the United States during any part of 2011 on a visa other than a B visa, there is at least one tax form you must complete. Federal tax forms are due to the IRS by April 18, 2012. California state tax forms (if necessary) are due to the Department of Revenue by April 17, 2012. Please note that if you had no U.S. based income you have until June 15, 2012 to file your forms.  If you were not in the United States at all during 2011 you do not need to complete any tax forms at this time.

For more information, download these Frequently Asked Questions.