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As an international student in the USA, it’s important to be familiar with your US tax filing obligations. In this video we will walk you through some of the main principles of non-resident tax to help make sure you stay tax compliant this season!

1) Residency for tax purposes:
It’s important to determine your tax residency in the US so that you file the correct tax forms with the IRS. Generally, most international students & scholars who are on F, J, M or Q visas are considered non-residents for tax purposes. International undergraduate students on J1 & F1 visas are automatically considered non-resident for their first 5 calendar years in the US, whilst Scholars/Researchers on J visas are automatically considered non-residents for 2 out of the last 6 calendar years in the US.
If you’ve been in the US for longer than the 5 or 2 year periods, the Substantial Presence Test will determine your tax residency and you may become a resident for tax purposes if you pass this test.

2) Who must file tax forms for the 2018 tax season?
If you were physically in the U.S. in F or J status as a non-resident between January 1 - December 31, 2018 you're obligated to send at least one form, Form 8843, to the IRS– even if you had no income. This form confirms your US presence under non-resident status to the IRS for the tax year. For the 2018 tax season, if you earn $1 of US source income or greater, you may need to file a federal tax return with the IRS, either the form 1040NR or the 1040NR EZ. Depending on your individual circumstances, you may also need to file a state tax return and state tax forms will differ from state to state.

3) Income documents You Might Receive:
If you were working, or were in receipt of US source income during calendar year, you will likely receive an income document at the end of the year that will outline the total income you received and the tax that was withheld from that income. You will need these income documents when filing your return. There are 3 main income documents:
The W-2 is the most common and outlines the total wages you have received during the year as well as the tax withheld from that income.
The 1042-S is typically sent if you received some form of taxable scholarship from your school or institution, such as, for example a stipend or housing allowance.
The 1099 is less common but you may receive a 1099 if you received rental income, investment income or if you worked as an independent contractor.

4) Tax filing deadline
The deadline to send your Federal tax return is April 15th 2019. State tax deadlines differ from state to state but many also follow the same federal tax filing deadline. Don’t wait until the last minute to file though as you can file ahead of the April 15th deadline to save on some stress!

5) What you need when preparing your return:
Here’s a list of what you will need before filing your tax return:
Your income documents – If you have received a W-2, 1042-S, 1099 or other income documents you will need this when preparing your tax return.
Passport information – you will need details from your passport to assist with the tax return process
Your visa details – this will be your DS 2019 if you are a J visa holder, or your I-20 if you are an F visa holder.
Your entry and exit dates in and out of the US will also be required. You can use I-94.gov to access a list of your recent visits in and out of the country.
Your social security/ITIN: If you are filing a federal return, you will need to have a valid social security or Individual taxpayer identification number to outline on your forms. It’s important to know that if you do not need a social security number or ITIN if you are only filing form 8843.

6) How to file your tax return:
If your schools has teamed up with Sprintax you will likely get an email from them providing you with your unique code which will discount or waive your federal and 8843 tax return preparation costs on Sprintax. You may receive a unique link instead which will automatically discount or waive your federal and 8843 tax return preparation costs on the system.
If your school or institution has not implemented Sprintax, you can always visit www.sprintax.com where we can help you prepare your tax return online and ensure you are tax compliant for this filing season.

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