While in the U.S., the United States Federal Government requires ALL students to file an income tax return form with the Internal Revenue Services (IRS). As this is a requirement of IRS, International students who choose NOT to file may have a problem later if they decide to change their immigration status.

• All students must file Form 8843, even if you didn't receive any money. The deadline to file is June 15.
• If you earned money by working, tutoring, scholarships, or as a resident assistant and if you received Form W2 or Form 1042S, you must file your taxes by April 15 on Form 1040NR-EZ.
• If you have been in the U.S. for more than five years, you may be able to file as a "resident" on a Form 1040 if you meet the "substantial presence" test.
• Tax Treaties - The U.S. has tax treaties with some countries which permit taxation at a reduced rate of exempt certain income altogether. IRS Publication 901 (page 17) gives a brief summary of the provisions of each treaty. Note on the log site the countries with Treaty Benefits for Scholarship Income and Student Wages.
• Incidental Income - You may have incurred other income from sources outside the college such as U.S. bank interest, which is reportable.

Log onto www.irs.ustreas.gov for information and forms.

On Form 8843, Part III you must enter: