- Tax Returns for Foreign Students and Scholars

Form 1040NR

U.S. Nonresident Alien Income Tax Return

General rule

In general, nonresident aliens must file Form 1040NR-EZ or Form 1040NR if they engaged in any trade or business in the U.S. during tax year and thus they had U.S. source income. Studying, teaching, and doing research are all considered to be activities in which the taxpayer is engaged in a trade or business.

International Students and Scholars (F-1, M-1, J-1, Q-1 visas)

Nonresident aliens who are students, teachers, or trainees, and are temporarily present in the U.S. in F, J, M, or Q immigration status, must file tax return only if they have income that is subject to withholding, even if no tax was withheld. But even students and scholars who are not required to file tax returns should do so if they are eligible for refunds.

If your only U.S. income during tax year was U.S. bank interest, you must file Form 8843 only

Form 1040NR or 1040NR-EZ

Choose the simplest and shortest form that will accommodate all your income and deductions. Most international students and scholars qualify to file Form 1040NR-EZ. They must file Form 1040NR if they:

  • had income from mutual funds, stocks or bonds
  • are claiming other deductions than state and local taxes
  • are claiming dependents (residents of Canada , Mexico , Japan , Korea and students from India only)
  • had income as independent contractor on Form 1099
  • are claiming unreimbursed employee expenses (moving, travel, continuing education)

When and Where to File

If you were an employee and received wages subject to U.S. income tax withholding, file Form 1040NR by April 17, 2018.

If the only income was from scholarships or other income not subject to withholding, file Form 1040NR by June 15, 2018.

Note: Don't forget to attach your Form 8843 to your completed Form 1040NR or 1040NR-EZ

All Forms 1040NR and 1040NR-EZ must be mailed to:

Department of the Treasury, Internal Revenue Service
Austin, TX 73301-0215, U.S.A.

If enclosing a payment, mail Form 1040NR to:

Internal Revenue Service P.O. Box 1303
Charlotte, NC 28201-1303 U.S.A.

File Form 1040NR

 This year we support the restricted version of 1040NR

See the Restrictions
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