In general, F-1 students are considered to be non-residents for their first five calendar years in the U.S. Example: An F-1 student who arrived in the U.S. for the first time in January of 2002 is a non-resident through 2006. In 2007, the same student will become a resident for tax purposes if s/he remains in the U.S. for a minimum of 183 days during that year.
The primary tax forms for non-residents are listed below. Your personal circumstances will dictate which form you need to submit:
- 1040NR-EZ – US Income Tax Return for Certain Nonresident Aliens With No Dependents
- 1040NR – US Nonresident Alien Income Tax Return
- 8843 – Statement for Exempt Individuals
Refer to the following for details:
- Foreign Student Filling Requirements for U.S Federal Income Tax Form 1040NR or 1040NR-EZ
- Special Rules for Foreign Students and Scholars
Please note that there is no one at the International Services Office who is able to give tax advice.
