International Students - Taxes

Federal Tax Returns

This web page is a resource for your personal use.  VITA volunteers are not trained to prepare international federal tax returns.  This link Guide for Nonresident Aliens Preparing Federal Income Tax Returns will guide you through the process.

• New, beginning tax year 2006. Non-resident aliens who earned wages that are less than the amount of one personal exemption ($3,300 for 2006) are no longer required to file a tax return.

• However, as a non-resident alien, you must still file Form 8843 for yourself and any spouse and/or dependents in F-2 or J-2 status; even if you earned no income.

• Also, as a non-resident alien, you must file Form 1040NR-EZ or 1040NR in addition to Form 8843 if you had U.S. earned income in excess of $3,300, had wages or scholarship income exempt by treaty, had taxable scholarship income or are due a refund of taxes.

• The deadlines to file the forms are April 15, if you have earned money in the U.S. (including scholarships and assistantships), and June 15, if you have not earned money in the U.S.

State Tax Returns

You may also need to file a separate California state tax return. International student volunteers at the center can also provide you with limited assistance in preparing it.

Additional Resources

Download Acrobat Reader

Internal Revenue Service (IRS):

U.S. Tax Guide for Aliens (Pub. 519). [505 KB]
http://www.irs.gov/pub/irs-pdf/p519.pdf

Withholding of Tax on Nonresident Aliens (Pub. 515). [380 KB]
http://www.irs.gov/pub/irs-pdf/p515.pdf

Scholarships and Fellowships (Pub. 520). [74 KB]
http://www.irs.gov/pub/irs-pdf/p520.pdf

U.S. Tax Treaties (Pub. 901). [310 KB]
http://www.irs.gov/pub/irs-pdf/p901.pdf

Information for International Taxpayers.
http://www.irs.gov/businesses/small/international/index.html

IRS Free File Alliance Companies.
http://www.irs.gov/app/freeFile/jsp/index.jsp?

IRS General Hotline: 1-800-829-1040

California Franchise Tax Board (FTB):

California Income Tax Forms and Publications.
http://www.ftb.ca.gov/forms/index.html

FTB Tax Hotline: 1-800-852-5711

Other Links:

YaHoo! Tax Center
http://taxes.yahoo.com/

SDSU International Student Center
http://www.sa.sdsu.edu/isc/index.html

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Please note: The information covered on our web site is not intended as tax advice nor should it be construed as tax advice. SDSU volunteers are not professional tax advisors and cannot give tax advice. For tax advice assistance, contact a professional tax advisor.