Taxes, Filing & Forms
International students, scholars and their dependents are required to file tax forms if you were physically present in the United States during any portion of the calendar year, even if you were not employed or received any income.
Tax filing obligations are governed by the Internal Revenue Service which is a federal agency that oversees taxes and not from Adelphi University. International Services understands this can be a confusing process to most students and have created this helpful guide to assist you.
About Filing Taxes
Timing and deadlines for tax filing are determined by the IRS and your state of residence.
- The tax year is based on the calendar year beginning January 1 to December 31.
- The deadline for your federal tax return is April 15 of each calendar year.
- The deadline for your state tax return (if applicable) is based on the New York State Department of Taxation and Finance
International students and scholars with no U.S. source of income must complete and file the following form:
While international students and scholars with no U.S. source of income do not have to submit a tax return, you are still required to complete and mail Form 8843 to the IRS at the address indicated on the form prior to June 15 of each calendar year.
International students and scholars with taxable income must complete and file the following forms:
You can locate the mailing address where to send your completed forms on the individual form.
The following options are available to file your tax forms:
- Print and prepare your forms yourself, then sign and mail to the IRS.
- Use an online tax filing preparation service for federal and state tax return preparation of nonresident aliens. Specific fees apply based on the service used.
International students and scholars must file the appropriate tax forms for the following reasons:
- It is required by the IRS if you have been physically present in the United States during the calendar year.
- To claim eligible tax treaty benefits or deductions.
- To receive a tax refund for excessive tax withholding.
- To pay any outstanding taxes to the IRS.
- Your positive tax filing record may benefit you on future non-immigrant visa or change of status applications. Failing to pay your taxes to the IRS could result in penalty charges and also jeopardize your future immigration plans to the US.
If you do not have a Social Security Number (SSN), you must obtain an Individual Taxpayer Identification Number (ITIN) for tax-related documents. An ITIN is a tax processing number available for international students and scholars who cannot get a Social Security Number (SSN).
Before you can begin your tax return, you will need to determine your federal tax filing status:
- International students and scholars who have been in the US for less than 5 calendar years are considered nonresidents for tax purposes.
- You are considered a nonresident of the United States for US tax purposes if you meet the substantial presence test for the calendar year.
International students and scholars are responsible to pay taxes for the following US income sources:
- Wages or Salaries
- Some scholarships, fellowships, or grants
- Prizes and/or awards received
- Dividend payments, Gambling wins, and/or Interests from investments