Office of International Affairs

All students in F and J status are required to file tax returns, even if you have earned no income in the United States.

The deadline for filing tax forms is usually April 15 for those individuals with U.S.-source income.

Students who filed tax returns last year may receive income tax forms for the new tax year in the mail in January. If you were employed in the U.S. at anytime during 2007, you are required to file an income tax form, whether you are a U.S. citizen, permanent resident, or non-immigrant.

International students in F or J status for 5 years or less (since 2003 or later) and their dependents, file tax forms as non-residents. Research scholars or faculty in J-1 status for 2 years or less (since 2006 or later) also file as non-residents. If you did not earn any U.S. income during 2007 other than bank or credit union interest, then you need only file form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition. The purpose of the 8843 is to verify that the non-resident qualifies to exempt days of presence, and thus shields the non-resident from being taxed as a resident. Being taxed as a U.S. resident allows the IRS to tax your worldwide income.

International students who have been in for F or J status for more than 5 calendar years, and research scholars and faculty who have been in J-1 status for more than 2 calendar years, or those who are in another non-immigrant status, such as H-1B or O-1, are generally eligible to file as residents for tax purposes, and must use different forms (1040 or 1040EZ, for example).

To see if you meet the Substantial Presence Test and are considered a resident for tax purposes, click here.

If you were employed during 2007, you can expect to receive form W-2, Wage and Tax Statement, sometime before the end of January/early February. Your bank, credit union or other financial institution will mail you a yearly statement of interest as well.

The deadline for filing your income tax returns is April 15, 2008, if you received wages or other income subject to tax withholding. Otherwise, if you had no income and are filing only form 8843, the deadline is June 15, 2008.

Information provided by International Student and Scholar Services 
Binghamton University (SUNY)

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