Tax Information for International Students

Tax Reporting Requirements in the U.S.

All international students and their dependents present in the U.S. during any part of the 2023 calendar year are responsible for filing annual tax forms. Filing tax forms is required for all International Students in F-1 or J-1 visa status even if you did not work or earn income in the U.S.

Tax Deadline: April 15, 2024

Tax Resources

Although Center for Global Engagement staff are neither qualified nor permitted to give individual tax advice, we want to help you find the resources you need. Students with complicated tax situations may wish to consult with a tax preparation service, professional tax accountant, or tax attorney who is knowledgeable about nonresident tax law.

If you are an International student in F-1 or J-1 visa status and had no income, you must file Form 8843 (PDF) "Statement for Exempt Individuals and Individuals with a Medical Condition." Social Security Numbers are not required to file Form 8843. Form 8843 is not an income tax return. It is merely an informational statement required by the U.S. government for certain nonresident aliens (including the spouses or dependents of nonresident aliens).

To file Form 8843, following the steps below:

Step 1:

Complete the top of the Form 8843 (PDF), also the “Part I General Information” and “Part III Students” section.

For questions 9 on Part III:

If you attended the ALI or UPP in 2023, write
American Language Institute - SF State University
1600 Holloway Ave, HUM 101
San Francisco, CA 94132
(415) 338-1438

If you attended the IBUS, HTM, PLS or BUS Admin program in 2023, write:
College of Professional & Global Education - San Francisco State University 
160 Spear St, 5th Floor 
San Francisco, CA 94015 
(415) 338-1438

If you attended the Semester @ SF State in 2023, write:
San Francisco State University
1600 Holloway Ave, HUM 101
San Francisco, CA 94132
(415) 338-1438

If you attended another school, write the name, address and phone number of that school.

For questions 10 on Part III:

If you attended ALI or UPP in 2023, write:
Saroj Quinn, Assistant Dean
1600 Holloway Avenue, HUM 101
San Francisco, CA 94132.
(415) 338-1438

If you attended the IBUS, HTM, PLS or BUS Admin program in 2023, write:
Saroj Quinn, Assistant Dean
College of Professional & Global Education - San Francisco State University 
160 Spear St, 5th Floor 
San Francisco, CA 94015
(415) 338-1438

If you attended Semester @ SF State in 2023, write:
Saroj Quinn, Assistant Dean
1600 Holloway Avenue, HUM 101
San Francisco, CA 94132 (415) 338-1438

Sign your name on the 2nd page when you are done.

Step 2:

Mail it to the following address by April 15, 2024:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215

Income Tax Filing Resources:

Volunteer Income Tax Assistance Program (VITA) at San Francisco State University offers free tax preparation services if your 2023 household income is less than $66,000.

Also, please refer the IRS, which gives you an option to file your taxes through free software.

Alien: Any person who is not a U.S. citizen

Non-Resident Aliens for tax purposes: F-1 students who had been in U.S. for 5 years or less

Residents Aliens for tax purposes: F-1 students who had been in U.S. for 5 years or more

Compensation/Earnings: Wages, salaries, tips

Income: Wages, salaries, tips, interest, dividends, some scholarship/fellowship grants

IRS: Internal Revenue Service

Income Tax Return: Statement filed (submitted) by individual taxpayer to the IRS

U.S. Federal (IRS) Income Tax: Income tax imposed by Federal government

California State Income Tax: Income tax imposed by California State government

Social Security and Medicare Taxes: Anyone who works in the U.S. is required to have a Social Security Number to be hired and for use in completing tax return forms. Social Security (FICA) and Medicare are U.S. government programs that provide benefits for U.S. citizens and permanent residents, usually for retirement. It is financed by taxes withheld from the paychecks of working people.

F-1 students who are Non-Resident Aliens are not required to pay Social Security taxes. Those in J-2 status and those in F-1 and J-1 status who have become "residents for tax purposes," must pay Social Security and Medicare taxes. If Social Security and Medicare taxes are withheld in error, you can obtain a refund by following the instructions in IRS Publication 519.

International students can file Federal Income Tax by completing the Form 1040NR, U.S. Income Tax Return for Certain Nonresident Aliens (Non-Resident Aliens for tax purposes) or Form 1040, U.S. Individual Income Tax Return (Resident Aliens for tax purposes).

You can use form 1040NR if all of the following conditions are met. If you do not qualify to file Form 1040NR, you must file 1040NR:

  • You do not claim any dependents
  • You cannot be claimed as a dependent on someone else's return
  • You are not a married nonresident alien from Canada, Mexico, or the Republic of Korea, a U.S. national, or an Indian student who is claiming a spousal exemption
  • Your taxable income is less than $100,000
  • You do not claim any itemized deductions other than for state and local income taxes
  • Your only U.S. income was from wages, salaries, tips, refunds of state and local income taxes, and scholarship or fellowship grants. (If you had taxable interest or dividend income, you cannot use this form. Note that bank or credit union interest is not taxable for non-residents and is not counted as income)
  • You are not claiming any adjustments to income other than scholarship and fellowship grants excluded
  • You are not claiming any credits
  • You do not have any "other taxes" (other than Social Security and Medicare tax on tip income not reported to employer or household employment taxes)

Forms:

The State of California (through the Franchise Tax Board) requires an annual report of income and assesses tax on the same type of income that is taxed by the federal government. Individuals who earned less than the minimum filing requirement do not have to file, however if any tax was withheld by the employer the individual would want to file a return in order to be refunded for the withholding.

California State Tax Income Forms: California 540 and 540A Personal Income Tax Forms and Instructions

IRS will NEVER — not ever — send F-1 students an email. No exceptions. And, in no case should they ever respond to an email from the IRS (or any other governmental agency) seeking personal or banking information. If the IRS needs to reach someone or has a question, the IRS will print a letter and then use the U.S. postal mail system. And, if there is missing information from a tax return, the original or a copy of the tax return is usually sent along with the letter requesting information, in which case, the person would re-submit the filing. The IRS will NEVER solicit a taxpayer to try to file a form to avoid paying tax.

The State of California (through the Franchise Tax Board) requires an annual report of income and assesses tax on the same type of income that is taxed by the federal government. Individuals who earned less than the minimum filing requirement do not have to file, however if any tax was withheld by the employer the individual would want to file a return in order to be refunded for the withholding.

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