A non-resident alien for tax purposes is an alien who has not passed the “Green Card” Test or the Substantial Presence Test. What you need file as a non-resident depends on whether or not you received income in the U.S during the previous calendar year. Select the option that fits your situation for filing instructions.
I received no Income in the U.S. last year and only need to file form 8843
I received taxable income in the U.S. last year and need to file a full tax return and an 8843
Nonresident aliens use Form 1040NR or 1040NR-EZ to report only income sourced in the United States, or effectively connected with a United States trade or business. Read more about "effectively connected income," and "Source of Income" by using the preceding links. Income might inclue wages/payment from an on campus, OPT, CPT, or AT employer, a taxable stipend or scholarship from the University, or other sources. Generally speaking tuition waivers for degree seeking students are not taxable.
Nonresident aliens who receive interest income from deposits with a U.S. bank, savings & loan institution, credit union, or insurance company, or who receive portfolio interest are exempt from taxation on such interest income as long as such interest income is not effectively connected with a United States trade or business.
More information about how Non-Resident Alien income is taxed can be found on the IRS website.
Did you receive taxable money from the University?
If so, the following information may be helpful:
- Payroll Website: How does the University tax income or stipend?
- Payroll Website: When/How Can I receive my year-end tax forms?
Note: the information above has been provided to OIA by a foreign tax professional. Because OIA advisers are not tax experts, we are unable to answer questions about tax laws or individual tax situations.