Tax Information

Tax Filing Deadline

Monday, April 15, 2025 is the last day for residents and nonresidents who earned US income to file federal tax returns for 2024, however extensions of time may be granted. Please review the IRS guideline for more information.

2024 Tax Year

All F-1 international students who were in the US at any time during 2024 must file annual tax forms and/or returns with the US Internal Revenue Services (IRS) and the State of Oregon Department of Revenue (DOR). It is your individual responsibility to understand and meet your tax obligations.

Please follow these Directions to complete your 2024 taxes.

(You can refer to this Sample Form 8843 for assistance.)

Overview: U.S. Income Taxes and the IRS

The Internal Revenue Service (IRS) is the agency in the U.S. that handles taxes. International students need to inform themselves of their obligation to the IRS. In general, an international student will need to file tax forms, even if they did not earn any income in the U.S. (Much of the information contained on this can be referenced at the Internal Revenue Service (IRS) website for Foreign Students and Scholars.)

Filing taxes can result in a refund from the IRS, if too much was withheld in taxes over the year. Or, it can result in a required tax payment to the IRS, if not enough was withheld in taxes over the year.

Important: Staff in the Office of International Student Services (OISS) are not able to give any tax assistance or advice with the completion of tax compliance as they are not tax professionals. The information provided is intended for your benefit. Any questions or concerns should be directed to Sprintax, a certified tax preparer, or a local IRS field office.

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.

Tax Forms

Each international student’s individual situation determines which form(s) to file. Forms come with instructions.

  • Form 8843: This is a form all international students must fill out and send to the IRS, even if you did not work in the US during 2024.
    • You must submit form 8843 to the IRS each year so that you do not accumulate “substantial presence” in the US, which would eventually lead to you being taxed as a resident. If you have already passed the substantial presence test and are considered a resident for tax purposes, you do not need to fill out Form 8843. 
    • If an international student has dependents in the U.S., those dependents, regardless of age, must also file a Form 8843.
    • If an international student received wages or taxable scholarships from U.S. sources and is a nonresident alien for tax purposes, they must file Form 8843 and 1040NR. The Publication 515 can be a helpful resource.

Preparation Services

Resources

U.S. tax laws can be complex and confusing. We all get headaches during tax season and the laws that apply to international students are not the same as those that apply to U.S. citizens.

Using Sprintax

Your Tax Obligations as an International Student

  1. Create a Sprintax account or login to your existing account.
  2. Answer some simple questions.
  3. Enter the code PCC50F24 on the “review your order” page to get your discount.
  4. Sprintax will prepare the necessary tax return(s).
  5. Download and print your tax form(s).
  6. Sign and mail the forms to the tax department as provided in the instructions from the returned pack.

Sprintax Instructions for PCC Sprintax Instructions for PCC Page 2

Webinars

Sprintax nonresident tax webinars – 2024 tax season

Please join Sprintax for their nonresident tax webinars – 2024 tax season. The informational webinars will cover:

  • An overview of taxes for nonresident students and scholars.
  • Who must file a 2024 U.S. tax return.
  • What income forms students and scholars may receive.
  • Forms that need to be completed and sent to the IRS.
  • Terms like FICA, ITIN and Form 1098-T.
  • What happens if students do not file or misfile.
  • State tax returns.
  • IRS stimulus payments.
  • Sprintax overview.

Dates & Registration

Sprintax Nonresident Tax Overview for OPT/CPT – 2024 tax season

Topics covered will include residency for tax purposes, tax liabilities when on OPT/CPT and pre-employment tax forms when on OPT/CPT. The Sprintax team will also provide an overview of Sprintax Forms which can be used to prepare your pre-OPT/CPT employment tax documents.

Dates & Registration

Videos & Blog

Sprintax BlogSprintax Videos

Sprintax Instructions for PCC Tax guide for international students on F-1 visa OPT student taxes explained

Disclaimer: The information on this website is meant to provide assistance for PCC international students in meeting their obligation with IRS. Inclusion of references or links to other entities or their websites does not constitute, and shall not be construed or reported as an endorsement or approval by Portland Community College. Portland Community College expressly disclaims any and all responsibility for any problems that may arise with regard to such outside entities. All students are encouraged to exercise their own good judgment when making decisions related to filing taxes.

This page is maintained by the OISS International Student Life Coordinator.