Income Tax Returns

If you worked and earned wages in the U.S., you must file your federal and state returns by April 15. If you received only scholarship income, or received no income at all, from U.S. sources, you must file your federal tax return (state returns not required) by June 17.

All international students are also required to file a I-765 8843 with the IRS office.

What You Need to Do

Keep all documents you receive in the mail that say "Important Tax Document". You will need them for filing your tax returns. Your employer will send you a "W-2" form. If you received a scholarship from a U.S. source, you should receive "Form 1042S" showing the scholarship amount and any taxes withheld. Your bank will send a 1099 INT showing amount of interest earned. Keep these forms in a safe place.

Note: Scholarships that only cover tuition, books, fees, supplies, or required equipment are generally non-taxable and should not be reported on form 1042S. The only amounts that should appear on the 1042S are taxable scholarship amounts that may still be excluded from taxation by a treaty on forms 1040NR or 1040NR-EZ (see below).

Nonresident student who received no income from U.S. sources or only have bank interest or a non-taxable scholarship

You need to file the following form with the Internal Revenue Service (IRS): Form 8843, due by June 15th. (Federal tax law does not consider bank interest earned by nonresidents to be income from a U.S. source. If your only U.S. income was bank interest you are still in the "no income" category).

Nonresident student who received wage or taxable scholarship income from U.S. sources

You need to file the following three forms with the IRS: Federal Tax Form 1040NR-EZ or 1040 NR, due by April 15th. Form 8843, due by April 15th. File the Oregon State Tax Form 40 or 40S with the Oregon Dept. of Revenue by April 15th.

How do I know which form I need to fill out, the 1040NR-EZ or 1040NR?

Form 1040NR-EZ :

You fill out this form if you meet a number of criteria, the main one being if you have US source income from a taxable scholarship/grant, employment (wages & tips), tax refund from last year or bank interest (which is not subject to US tax).

But first, before you proceed, review the section "May I Use Form 1040NR-EZ" on page 1 of the IRS instructions for Form 1040NR-EZ to make sure that you should use this form.

Form 1040NR:

You fill this form out if you have other income not listed above (for the 1040NR-EZ).

Where can I get the required tax forms?

You can download the forms you need (1040NR-EZ or 1040NR and 8843) and instructions on how to fill them out from the IRS website: http://www.irs.gov Enter the form in Forms and Publications Finder.

Or thanks to the "Self-Help Tax Program" courtesy of the Office of International Education Programs, University of Pennsylvania you can download instructions for filling out the 1040NR-EZ and the Form 8843 from the following website: http://www.upenn.edu/oip/iss/tax/stutax.html.

You can download the Oregon State Tax form (40S) from the Oregon Department of Revenue website. Scroll down to the Tax Year, Print Form 40S and Instructions

Summary of what you need

U.S. Federal

  • 1040NR or 1040NR-EZ
  • Form 8843
  • W-2 (sent to you by employer)
  • 1042S (sent to you by scholarship source)
  • 1099 INT (sent to you by bank)

Oregon (State)

  • 40 or 40S (OR State Form)
  • W-2 (sent to you by employer)
  • 1042S (Scholarship statement)
  • 1099 INT (sent to you by bank)
  • Photocopy of 1040NR or 1040 NR-EZ

Be sure to make a photocopy of your Forms 1040NR-EZ , 8843 and 40S for your records before mailing it to the IRS and the OR Department of Revenue. It is often necessary to refer to a previous year's tax returns or to produce evidence that you submitted a tax return for a previous year. You should keep copies of your tax returns for at least seven years.

Where To Get Help

If you need help filling out your tax forms, you can call the International Technical Assistance Hotline at (215) 516-2000 or find a tax advisor in the Yellow Pages.