Taxes for International Students

Who should file tax?

Individuals on F or J status who didn't earn any income, and were physically in the US between January 1st - December 31, 2023, are obligated to file a Form 8843 with the Internal Revenue Service (IRS).

Individuals on F and J status who earned any taxable US source income (stipend/wages, loan, scholarship, etc.) must file a Form 1040-NR or Form 1040 return with IRS based on the Tax Residency Status.

It is important to note that when working in the United States, taxes will be deducted from every paycheck. At the beginning of each year, you should receive an official form(s) from your income source (e.g. employer) showing total wages earned and taxes paid. You must obtain these forms first in order to file your tax return. If you do not receive these forms from your income source i.e. employer by February, please contact them directly to obtain a copy. See the table below to learn the different types of forms: 

TYPE OF INCOME FORM SENT FROM THE EMPLOYERS
On-campus employment Form W-2, Wages and Tax Statement
Graduate assistantships Form W-2, Wages and Tax Statement
Fellowships Form W-2, Wages and Tax Statement
FAU scholarships Form 1042-S, Foreign Preson's U.S. Sources Income Subject to Withholding - to aquire about this form please contact directly FAU Payroll Opperations, Tax, and Compliance at: tax@fau.edu 
Any paid Practical Training (both CPT and OPT)

Form W-2, Wages and Tax Statement, or

Form 1099, MIscellaneous Income


If you paid too much tax, the U.S. government will give you money back (known as a "tax refund"). If you did not pay enough tax, you will be asked to pay what you owe.


When is the deadline to file tax?

The deadline for the 2023 Tax Return is Monday, April 15, 2024.

If you need more time to prepare your federal tax return, visit the IRS's Extension of Time to File your Tax Return to learn how to apply for an extension of time to file. Filing this form gives you until October to file a return.


What Form Do I Need to Fill Out?

Below are the forms you should fill out and send to IRS for your tax return. Depending on your source of income, you will determine (using chart below) which forms you should file:

DIFFERENT SCENARIOS FORM TO FILL OUT

Visa F1/J1 + Less Than 5 Years in US + Did not receive any Income 

  Form 8843

Visa F1/J1 + Less Than 5 Years in US + Received Income (Wages/Scholarship/Stipend)

  Form 1040-NR and From 8843

Visa F1/J1 + Less Than 5 Years in US + Received Income (Wages/Scholarship/Stipend) + Tax Treaty

  Form 1040-NR, Form 8843, and Form 8833

Visa F1/J1 + More Than 5 Years in US* + Received Income (Wages/Scholarship/Stipend)

  Form 1040


*F or J students receive 5 'exempt' years. Not exempt from tax, but of counting physical days of presence in the U.S. towards the Substanstial Presence Test. If you are not a U.S. citizen, you are considered a "non-resident for tax purposes' unless you meet the criteria for one of the tests for determining your tax residency status for tax purposes.


How do I file taxes?

You can file taxes through the electronic Filing Option or Mailing Option to IRS.

Electronic Filing Options for Individuals

1. Use IRS Free File or Fillable Forms:

  • Use IRS Free File if your adjusted gross income is $79,000 or less.
  • If you are comfortable doing your own taxes, try Free File Fillable Forms.
  • IRS telephone assistance to answer general tax questions (1-800-829-1040).

2. Use a Free Tax Return Preparation Site:

  • The IRS Volunteer Income Tax Assistance (VITA) and the Tax Counseling for the Elderly (TCE) programs offer free tax help and e-file for taxpayers who qualify.
  • United Way Volunteer Tax Income Assistance - Free, confidential, and secure preparation and e-filing of tax returns to qualified taxpayers whose household income is $75,000 or less in 2023.

3. Use Commerical Software:

  • Use commercial tax prep software to prepare and file your taxes.
  • Transmitted through IRS-approved electronic channels.
  • Sprintax
    FAU students and scholars were offered a $5 discount code if they are planning to use Sprintax, a professional software with guided step-by-step instruction and live chat. The first 100 users will be able to use a code. Reigster and sign into thorugh SPRINTAX thorugh this LINK. Discount Code for users on F and J visas: FAU100F23

4. Find an Authorized e-file Provider:

  • Tax pros accepted by our electronic filing program are authorized IRS e-file providers.
  • They are qualified to prepare, transmit and process e-filed returns.

Mailing Option

  • Once you fill out the appropriate forms, you must mail them to the IRS office. The IRS address will be listed on the tax return form or its instruction page.

Note:  The state of Florida does not have a separate state income tax, but some states do. If you were previously employed in another state with a state income tax, you may be required to file an additional tax form. Check the www.irs.gov website for information on taxation for that state.


Tax Workshops 2023/2024

Sprintax Nonresident Tax Webinar

These webinars are offered by a tax return software company - Sprintax. In these tax webinars, international students, scholars ,and professionals will be run through everything they need to know about nonresident tax for the 2023 tax season. Topics will include who must file, tax residency, FICA, State returns, implications of misfiling as well as how to use Sprintax to prepare a compliant tax return.

Springtax Nonresident Tax Overview for OPT/CPT

Topics covered in these webinars will include residency for tax purposes, tax liabilities whenon OPT/CPT and pre-employment tax forms when on OPT/CPT. The Sprintax team will also provide an overview of Sprintax Forms which can be used to prepare your pre OPT/CPT employment tax documents.