Portland Community College | Portland, Oregon

Who must file tax forms?

All international students and their dependents who are present in the United States are required to file an individual income tax form if they were in the U.S. during the tax year, even if they have no U.S.-source income of any kind. Which tax form(s) need to be completed will depend on your source of income and resident or non-resident tax status.

Most F-1 international students are considered nonresidents for tax purposes. You are automatically considered a nonresident for your first five (5) calendar years in the US. If you’ve been in the US for longer than the initial time period, the Substantial Presence Test is used to determine your tax residency.

PCC has partnered with Sprintax to provide you with easy tax preparation software designed for nonresident students in the US.

After you log into Sprintax, you will be asked a series of questions about the time you have spent in the US and what types of visas over a period of years. Sprintax will then determine your tax status. If you are determined to be a nonresident for tax purposes, you can continue to use Sprintax. Sprintax will complete and generate the tax forms you need to send to the tax authorities. If it determines you are a resident for tax purposes, you won’t be able to continue using the software and it will direct you to other resources as a resident for tax purposes.

Please note that if you are identified as a resident for tax purposes, this does not change your immigration status. You will still be considered an international student on an F visa.

What is a “tax year”?

A tax year is the same as a calendar year – January 1 to December 31. For tax purposes, when counting presence in the U.S., one must count a calendar year even if only present in the U.S. for one day during that year.

What documents will I need to file my tax forms?

• Passport
  • Your passport must be valid at the time of filing your taxes
• Visa or immigration information, including form I-20
  • Use your most current I-20
• Social Security of Individual Taxpayer Identification number (if you have one)
  • These are not needed if you had no income for the 2024 tax year and the Form 8843 is the only form you have to file.
  • Anyone employed in the U.S. should have a Social Security Number (SSN). Those who are not employed, but still need a tax ID number, may apply for an Individual Tax Identification Number (ITIN). An SSN or ITIN is not required for form 8843.
  • Anyone filing tax forms other than 8843 must have an SSN or ITIN.
• US entry and exit dates for current and past visits to the US
  • In addition to passport stamps, you can review or print. your US travel history here.
• W-2
  • This form reports your wage earnings if you worked. If you had more than one employer, you should get a W-2 from each employer. It is issued by the end of January for the previous year.
  • Make sure your employer from last year has your most up to date address.
  • This is only sent to international students who have been employed.
• 1098-T
  • If you receive this form, it is not needed and cannot be used for a nonresident tax return because you are not eligible to claim education expense tax credits. Please keep this form for you records.
• 1042-S
  • The 1042-S form will only be given to nonresident alien students who have received scholarship or fellowship money that exceeds tuition and related fee charges. The 1042-S form will not be sent if an international has only had a tuition waiver and did not receive any checks. If an international student is expecting to receive a 1042-S form, they should wait until it is issued before filing their tax return.
• 1099
  • The 1099 form documents miscellaneous income. For example, if an international student has worked as an independent contractor, rather than as an employee, they would receive this form instead of Form W-2.