Tax Filing Requirements

Please note: Our office is not trained in tax regulations and therefore cannot answer specific tax questions or help you prepare your tax forms. The information below is provided as a courtesy and is by no means exhaustive or authoritative. Consult a professional tax advisor for authoritative advice.

F-1 and J-1 students and scholars who were present in the U.S. during any portion of the past calendar year are required to file taxes. This is true whether or not you worked, received income, or received a scholarship in the US during the past year.

International students and scholars are subject to special rules with respect to the taxation of their incomes. How you file your taxes is determined by your residency status for tax purposes. Residents for tax purposes follow the same rules as U.S. citizens; non-residents for tax purposes follow a special set of rules. In general, international students in F or J status for five years or less and their dependents file tax forms as non-residents. Visiting Scholars in J-1 status for two years or less also file as non-residents. International students who have been in F or J status for more than five years and Visiting Scholars who have been in J-1 status for more than two years are generally considered residents for tax purposes.

ISSS offers only one resource for tax advising. Each year, in late February/early March, ISSS and the University of Dayton Tax Manager’s Office  purchase GLACIER, an online tax preparation software. GLACIER not only helps students determine their resident status but also prepares a federal income tax return – all from the comfort of your personal computer. Although GLACIER is an online software, it does not allow you to file the tax return electronically. ISSS offers GLACIER as a courtesy to students but cannot accept responsibility for the accuracy of the tax return. For the most accurate tax return, consult a professional tax advisor.

Non-Resident for Tax Purposes

If you meet the criteria for a non-resident for tax purposes, you will report your income using Form 1040NR or 1040NR-EZ. Non-residents for tax purposes who receive interest income from deposits with a U.S. bank, savings & loan institution, credit union, or insurance company, or who receive portfolio interest are generally exempt from taxation on such interest income.

All students and scholars in F-1/J-1 nonimmigrant status and their F-2/J-2 dependents (physically present in the U.S. during 2014) who are non-residents for tax purposes must file the IRS Form 8843 regardless of whether or not they earned income in the U.S.. Dependents (including children, regardless of age) should complete a separate Form 8843 independent of the F-1/J-1.

If you received taxable income, use the GLACIER software to prepare your federal tax return.  The software will prepare the IRS Form 8843 for you and any dependents. File both Form 1040NR/EZ and Form 8843 before April 15, 2015.

If you received no taxable income, file Form 8843 before June 15, 2015.

Resident for Tax Purposes

If you meet the criteria for a non-resident for tax purposes, you will report income in the same way as a US citizen, listing income from all sources (US and abroad). This includes all interest, dividends, wages, or other compensation for services, income from rental property or royalties, and other types of income.

Whether or not you received income, file Form 1040NR/EZ before April 15, 2015.