United States income Tax Information

Any person who earns money in the United States may be required to pay an income tax. This tax is normally withheld from the salary you receive, and an income tax return is filed by April 15, covering the previous year in which you earned money.

If you receive an income through scholarships, other on-campus employment, or authorized off-campus employment, you will be asked to complete various forms, which allows the payroll department to estimate how much tax to withhold. Any excess tax, which you pay, will be refunded to you when you file a tax return. Do not state that you are exempt from taxes unless you have a verified reason for doing so (e.g., a reciprocal tax treaty between your government and the U.S.). Erroneously stating that you are exempt may carry an expensive penalty.

NOTE: Although income tax may be legitimately withheld from your paycheck, your employer should not withhold F.I.C.A. or Medicare (Social Security taxes) if you have been in F-1 or J-1 status for less than five years.

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FILING REQUIREMENTS FOR INTERNATIONAL STUDENTS

All international students in the United States in "F," "J," or "M" immigration status are required to file Tax Form 1040NR(EZ), even if they had no income in the previous year. They are also required to attach Form 8843, "Statement for Exempt Individuals and Individuals With a Medical Condition" to the Form 1040NR(EZ). These forms and instructions will be available from International Student Services in the Admissions Office. It is important that you comply with this requirement in order to maintain the tax privileges of your F-1 or J-1 status.

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