The United States has strict rules regarding the tax status and filing requirements for all foreign students and scholars, even those who do not work or earn income in the U.S. This website offers general tax guidelines which apply to most of our foreign students and scholars.
The Office of Human Resources staff cannot offer individual tax advice. Students and employees with complicated tax situations may wish to consult with a tax professional or tax attorney with nonresident alien tax experience.
Frequently Asked Tax Filing Questions
Frequently Asked Tax Treaty Questions
Updates:
July 20, 2009: Important Tax Information for International Athletes
May 6, 2009: Information for international summer session employees
May 6, 2009: Information for new international Graduate Assistants
March 19, 2009: effective beginning with March paychecks the Federal Government has changed the withholding rate for nonresident alien employees. As a result you may see an increased amount of tax withholding. This change has been implemented in accordance with the law under the American Recovery and Reinvestment Act of 2009.
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All NEW international employees are required to complete the following employment and tax forms:
These forms must be returned to Kate Thies in Human Resources (UAB 300) with copies of your passport ID page, your I-94 card, and your I-20 or DS-2019. Please refer to this website for more information about these forms. Assistance with these forms is also offered by appointment.
The forms listed above need only be completed one time. Returning employees hired for summer session or reappointed for additional semesters do not need to complete these forms again. If there has been a change to your immigration status (e.g. your program has been extended), please send your new form I-20 or DS-2019 to Kate Thies in Human Resources.
New Graduate and Teaching Assistants for the 2009 Fall Semester will complete these forms during their orientation session in August.
Determining Your Tax Status
The tax filing requirements for foreign students and scholars will vary depending on your visa category, the purpose of your visit, and the length of your stay in the U.S. This information is used to determine your tax status as either a Nonresident Alien or a Resident Alien. This status is not the same and should not be confused with your immigration status.
Nonresident Aliens
F-1 and J-1 students who have been present in the U.S. for fewer than five years are considered nonresident aliens for tax purposes by the IRS.*
J-1 non-students who have been present in the U.S. for fewer than two years are considered nonresident aliens for tax purposes.*
*Prior visits in the same or another visa status may change your residency status. For more information you should refer to IRS publication 519, or you may contact Kate Thies in Human Resources.
H-1B visitors who will be present for fewer than 183 days (including all of the days of presence in the current year, 1/3 of the days in the first preceding year, and 1/6 of the days in the second preceding year) will be considered nonresident aliens for tax purposes. For more information about this calculation of days, see page 4 of IRS publication 519.
Resident Aliens
F-1 and J-1 students who have been in the U.S. in this status for five or more years are considered resident aliens for tax purposes by IRS.*
J-1 non-students who have been present in the U.S. for more than two years are considered resident aliens for tax purposes.*
*Prior visits in the same or another visa status may change your residency status. For more information you should refer to IRS publication 519, or you may contact Kate Thies in Human Resources.
H-1B workers who have been present for at least 183 days (including at least 31 days in the current year, and 1/3 of the days in the first preceding year, and 1/6 of the days in the second preceding year) are considered resident aliens for tax purposes. For more information about this calculation of days, see page 4 of IRS publication 519.
W-4 and IT-2104 Instructions for Nonresident Aliens
All Nonresident Aliens are required to check the "Single" box on both forms W-4 and IT-2104, regardless of their actual marital status. One (1) allowance must be claimed on line 5 of form W-4 and line 1 of form IT-2104. In addition, all Nonresident Aliens must write "NRA" on line 6 of form W-4, indicating their nonresident alien status.
Form W-4 (for nonresident aliens)
Form IT-2104 (for nonresident aliens)
W-4 and IT-2104 Instructions for Resident Aliens
Resident aliens should refer to the forms' instructions.
Form W-4 (for resident aliens)
Form IT-2104 (for resident aliens).
Nonresident Alien Tax Filing Requirements
Please visit the Frequently Asked Tax Questions Page for more information.
Resident Alien Tax Filing Requirements
Resident aliens should refer to the IRS tax filing requirements published in the instructions for forms 1040, 1040-A, or 1040-EZ. These forms and their instructions can be found at www.irs.gov.
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Last updated July 20, 2009
