As an F-1 or J-1 international student or scholar in the U.S., it is important that you understand the tax requirements of your immigration status. You are legally required to file a tax return (Form 1040) if you worked in the U.S. or received a stipend, grant, or allowance over a certain amount in the previous calendar year. Even if you did not work or receive income in the U.S., you are still legally obligated to file Form 8843 with the IRS.
The two main federal Internal Revenue Service (IRS) forms that apply to international students and scholars are as follows:
- Form 8843 (for F-1 and J-1 students and scholars) – This form must be filed on or before June 15 regardless of whether you worked in the U.S. the previous year.
- Form 1040 NR/NR-EZ (for all non-immigrants who work in the U.S.) – This form must be filed on or before April 15 if you worked in the U.S. the previous year.
To file state income taxes for work done in New Jersey, you will find information on the State of New Jersey’s Division of Taxation site. To file state income taxes for work done in the state of New York, you will find information on the State of New York’s Department of Taxation and Finance site. For any other states, please refer to that state’s web page for their department/division of taxation.
Montclair State University has arranged free access to Sprintax Tax Preparation for you. Sprintax will guide you through the tax preparation process, arrange the necessary documents and check if you’re due a tax refund. Click here for information about how to register for Sprintax.
You can find forms and information on tax preparation as well as free brand-name software that can assist you with the preparation and e-filing of your federal tax returns on the IRS’s website. Important tax information regarding international students and scholars can be found on the IRS’s Foreign Students and Scholars page. In addition, International Student and Scholar Services within the Office of Global Engagement provides annual access to a free online tax filing system for foreign nationals; information is e-mailed to international students and scholars by February of each year.
Frequently Asked Questions
F-1 and J-1 students are nonresidents for tax purposes for their first five years in the United States. J-1 scholars are nonresidents for their first two years. If you are an F-1 or J-1 student who came to the U.S. for the first time in 2019 or later, you are a nonresident for 2023 tax purposes. Do not file a resident tax return if you are a nonresident. If you are an F-1 or J-1 student who has been in the U.S. since 2018 or earlier, you must take the Substantial Presence Test (SPT) to determine your residency status for 2023 tax purposes.
Yes. All nonresidents must file a tax return for every year they are in the United States. Per U.S. law, employers are required to withhold a standard percentage of tax from each employee and to pay that tax to the U.S. government. Individuals must file a tax return at the end of each year to determine whether they owe additional taxes or to request a refund from the U.S. government if their employer deducted too much tax during the year.
After the end of each calendar year, U.S. employers must provide Form W-2, “Wage and Tax Statement,” to their employees to summarize the amount paid for work with that employer during the year. A W-2 tax form shows important information about the income you’ve earned from your employer, amount of taxes withheld from your paycheck, benefits provided and other information for the year. You must receive Form W-2 from each U.S. employer for whom you worked during the year. You use this form to file your federal and state taxes. If you did not work in the United States during the year, you will not receive Form W-2.
Montclair distributes W-2 forms to its employees through Workday in mid January. Individuals employed by Montclair during 2023 will receive an e-mail when Forms W-2 are ready and can retrieve their 2023 Form W-2 from Workday as follows:
- Log into Workday
- Click the “Pay” application
- Select “My Tax Documents” under the “View” column
- Click the “View/Print” button in the row for Tax Year 2023
Form 1098-T is a report of payments received, amounts billed, or refunds made for tuition and related expenses during the tax year. Nonresident students do not need a Form 1098-T and it does not need to be included with a nonresident tax return. Those who qualify as residents for U.S tax purposes may use the information on this form to determine their eligibility for certain education tax credits. Please contact Red Hawk Central with any questions about this form.
Form 1095 is a report of health insurance coverage that you had or were offered by a U.S. employer during the previous year. This health care form provides information that residents may need when filing their tax returns. If you are a nonresident, the Form 1095 is for your information only and does not need to be included on your nonresident tax return.
Form 1099 is a report of income received during the tax year from sources other than wages.
- Form 1099-INT is a report of interest income earned on deposits with U.S. banks. Nonresident students and scholars are generally exempt from tax on this type of interest income. However, residents must include any bank interest reported on Form 1099-INT as taxable income on their tax return.
- Forms 1099-B and 1099-DIV report proceeds from the sale of stocks and bonds, dividend income and capital gains. Both nonresidents and residents must pay taxes on income reported on Forms 1099-B and 1099-DIV.
Not everyone receives these types of tax forms. If you have received one of these forms, you will need them in order to properly prepare your tax return.
All nonresident F and J international students and scholars must file Form 8843, even if they had no income for the year. F-2 and J-2 dependents of nonresident F and J international students and scholars must also file Form 8843. Sprintax can assist you to prepare the required Form 8843. You may also access and prepare the form on your own, here: Form 8843.
Yes. If you were physically present in the U.S. in F or J status at any time from January 1, 2023, through December 31, 2023, you must file Form 8843 for 2023. Sprintax can assist you to prepare the required Form 8843. You may also access and prepare the form on your own, here: Form 8843.
Nonresidents must use the nonresident designated tax forms. The tax forms, tax rules, and tax software products that apply to residents are very different from the forms, rules and software that nonresidents must use. Both residents and nonresidents should protect themselves and their legal U.S. immigration status by filing the appropriate tax form for their U.S. tax residency status.
Nonresident students and scholars use form 1040NR for their Federal (U.S. government) taxes. “NR” means “nonresident” for tax purposes. All nonresident F and J international students and scholars must also file Form 8843, even if they had no income for the year. Nonresidents for U.S. tax purposes must not use Forms 1040 or 1040A.
Individuals who qualify as residents for tax purposes use the same 1040 forms as U.S. citizens. Please see the “Should I file taxes as a resident or a nonresident?” FAQ for more information about determining your residency status for tax purposes.
OGE has partnered with Sprintax to provide nonresident federal tax return preparation software at no charge to Montclair students and scholars. Sprintax will assist you to determine if you are a resident or nonresident, prepare the required forms, and file your tax return electronically if you are eligible to do so. Watch for an e-mail from oge@montclair.edu with instructions for accessing Sprintax for the 2023 tax filing season.
According to the IRS, nonresident taxpayers cannot file a joint return with a spouse. When filing, you must select the “Married filing separately” status on your tax return, regardless of whether or not your spouse lives with you in the United States.
Failure to properly file a tax return may lead to the IRS charging you substantial interest and penalties on past due taxes. In addition to this, failure to follow tax rules can have far-reaching legal consequences which may impact any future application for additional immigration benefits.
Disclaimer: The resources on this page were prepared by the Office of Global Engagement as general guidelines to assist you in preparing your New Jersey and federal government income tax returns. The information here is not professional tax advice and does not apply to every situation. If your tax circumstances are more complicated you should obtain professional tax advice from resources in the community, such as Sprintax.