Tax Information for International Students

What is "filing a tax return"?

If you earned any income during the previous year, taxes may have been taken out of the amount of money you earned before you received it. If too much was taken out, you may be eligible to receive money back from the government. If not enough was taken out, you may owe the U.S. government money.

To determine if you owe money, you should complete a "tax return" form, which calculates how much taxes you paid and compares that to how much you should have paid.

Do I have to file taxes?

Generally, students in F-1 status who earned U.S. wages should file a tax return. All international students should submit the Form 8843, which identifies you as a non-resident and prevents any of your income from abroad being taxed. 

If you worked for money during the prior year and want the tax money that was deducted from your paychecks returned to you, you will need to file a tax return. Also, if you are considering applying for permanent residency in the U.S. in the future, it would be in your favor to file your taxes appropriately and keep organized records of your filed tax returns.  

If your circumstances are unusual in any way, we recommend that you seek professional tax advice regarding your specific situation.

When should I file a tax return? 

The deadline to file a tax return is  April 15.

How do I file taxes? 

US Federal Taxes: Federal tax-collecting agency: Internal Revenue Service (IRS)

As an international student you must fill out and mail in the following two forms to the IRS (Internal Revenue Service).

1. Form 1040NR

   • 1040NR form and line-by-line instruction sheet

2. Form 8843

   • Form 8843 (even if you have not earned any income, you should still complete and submit this form to the IRS) 

In addition to U.S. Federal filing, you must file an Oregon tax return. You should file: Form 40N and filing instructions.

Oregon tax-collecting agency: Oregon Department of Revenue (DOR)

Other Resources

The International Student Services Office cannot provide legal advice concerning your taxes, but we can offer suggestions about where to get help. All of the resources below, with the exception of NAFSA, provide free tax advice.

• The Internal Revenue Service ( IRS) is the part of the U.S. government responsible for collecting taxes and has resources to help you learn more about filing taxes.

• For more information about taxes in the United States, visit the  Foreign Students and Scholars page on the IRS’ website. You may also qualify to receive free tax return preparation through the  Volunteer Income Tax Assistance program.

• Do you have questions about filing taxes? Visit the  IRS website for free resources or talk to your designated school official.

• IRS Resource: Foreign Students, Scholars, Teachers, Researchers and Exchange Visitors
  
• "Study in the States" Resource

Tax Forms

Hre are brief descriptions of tax-related forms you should be familiar with.

• W-2 – Your employer will send you this form by the end of January. It shows how much you’ve earned in the previous year and how much was withheld in taxes.

• 1099-INT – Your bank will send you this form showing how much interest income you earned. Non-residents are not taxed on this interest, however you may be asked to include this form with your tax return.

• 1042-S – If you receive scholarships, the giving organization will send you this form. Only scholarship money used for room and board is taxable. Scholarship money used for tuition, fees, and books is not taxable.

• 1040NR – You will use this form to file a federal tax return.

• OR-40N – You will use this form to file a state tax return.

• 8843 – This form MUST be filed by all international students, with or without income. It identifies you as a non-resident and prevents any of your income from abroad from being taxed.