Taxes

General information on taxes

Earnings from employment, including income from assistantships, are usually subject to federal, state, and local income taxes. Additional information on federal income tax obligations may be found in Internal Revenue Service publications 515, Withholding on Nonresident Aliens and Foreign Corporations, and 519, U.S. Tax Guide for Aliens.

All F and J’s  who have earned income from U.S. sources (such as their institution, the U.S. government, a U.S. foundation, or a U.S. employer), must file income tax forms by April 15. Foreign students and scholars with no U.S. income generally do not have to file.

Persons who earned income from a job in the U.S. will receive a W-2 form that must be included with the tax return.

F-1’s and J-1’s  who received a fellowship or fee remission from their institution, or who filed for benefits from a tax treaty, will receive a 1042-S form. This form must be included with the tax return.

Nonresident aliens, for tax purposes, unlike U.S. citizens and residents, are only subject to tax on income that is considered U.S. Source Income by the IRS. Foreign Source Income received by nonresident aliens is not subject to U.S. taxation.

  • U.S. Source Income - income is generally considered U.S. Source if the location of the activity for which the payment is being made is in the U.S.

  • Foreign Source Income - income is generally considered foreign source if the location of the activity for which the payment is being made is outside the U.S.