Tax Responsibilities

Income tax filing requirement

January 1 through April 15 is “Tax Season” in the United States. During this period, U.S. citizens, permanent residents and many non-immigrants must file income tax returns and other tax forms. The ISSS Office provide guidance and information on this process, but cannot provide tax advice or assistance in the completion of the forms. For this purpose, we offer TAX WORKSHOPS and this page with information. Please attend one of the workshops and read this page to make sure you have the most accurate information.

By law, every individual in F-1, F-2, J-1 and J-2 status must file certain tax forms, even if they have not worked in the U.S. All international students, scholars and their dependents (F-1, F-2, J-1 and J-2 who have been in the United States the previous calendar year) who are non-residents for tax purposes MUST file tax Form 8843 regardless of whether they worked or not (see more details below)

For more information, visit the Foreign Student/Foreign Scholar Filing Requirements for U.S. Federal Income Tax Form 1040NR or 1040NR-EZ page.

• If you worked and earned an income last year

  If you worked and earned income (or a stipend) in the U.S. last year, you should file an income tax return form 1040NR AND Form 8843 before April 15.

• Filing your federal income tax

  If you were employed anytime during last year, you should have received a W-2 form from your employer. You will use the information on this form to file the IRS form 1040NR (PDF). For assistance filing, please see the information stated below about the Foreign National Tax Resource.

  Glaciertax is a quick, easy and affordable way to file your tax return as an F-1 non-resident. It also offers LIVE Q&A with a Tax Professional, as well as "How To" Videos!
  
  Are you a Nonresident Alien who can use GTP to prepare your U.S. federal income tax return?

  Review and Complete the information below to find out:
  https://www.glaciertax.com/Spt/Begin

  You may find IRS tax forms and more at the Internal Revenue Service Website .

• If you did NOT work at all (file Form 8843)

  If you did not earn any income, you should still file Form 8843 before July 15. The instructions for completing form 8843 can be found on page 3 and 4 of IRS form 8843 . The information below is a simplified version of the instructions provided by IRS (Internal Revenue Service).

  Who Should Complete ONLY Form 8843?

  If you are a non-resident tax filer, and have NO U.S. source income in 2023 (and thereby an exempt individual) you should complete the IRS Form 8843 to fulfill your federal tax filing obligation. Form 8843 is not a U.S. income tax return. It is an informational statement required by the IRS for non-residents for tax purposes. Every individual, including spouses, partners, and children should fill one out.

  In Part II: Teachers and Trainees

  Line 5: Write Florida International University, Miami, FL 305-348-2421

  Line 6: Please contact your academic department for more information.

  Line 7: Write your visa status only for the years you were present in the U.S. Otherwise leave blank.

  In Part III: Students

  Line 9: Write Florida International University, Miami, FL 305-348-2421

  Line 10: Please contact your academic department for more information.

  Line 11: Write your visa status only for the years you were present in the U.S. Otherwise leave blank.

  Where to Send the Form

  Department of the Treasury
  Internal Revenue Service Center
  Austin, TX 73301-0215

  You must mail each individual 8843 to the address above. Even if you have dependents, everyone must submit their own 8843 in a separate envelope. Do not include any other forms in your envelope.

• What is a tax treaty country?

  The United States has income tax treaties with a number of foreign countries. Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U.S. income taxes on certain items of income they receive from sources within the United States (an example of this are Athletic Scholarships for Room and Board). These reduced rates and exemptions vary among countries and specific items of income. To see if your country has a tax treaty with the United States that may exempt you from paying taxes, visit the IRS Tax Treaties Page .To determine if your country has a tax treaty with the United States, view the Tax Treaty Table (PDF).

  If you need to claim Tax Treaty benefits, you MUST have a Social Security Number (SSN) or an Individual Tax Identification Number (ITIN)

• Obtaining your SSN or your ITIN

  To obtain a Social Security Number visit the ISSS SSN Page for instructions and information. To obtain an Individual Tax Identification Number (ITIN), visit the ITIN Information page on the IRS Website.

• Additional resources
  • InternationalStudent.com: Offers useful information and additional resources for International Students around the world.
  • GlacierTax: Offers additional information and personalized tax filing assistance.

  * This information and resources are not directly endorsed by FIU, although you may decide to use them in the future.