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The U.S. tax season can be complex, particularly for nonresident aliens. With specific filing obligations, unique forms, and various rules depending on your visa category, it’s critical to begin preparations well before the federal tax deadline of April 15, 2025. Whether you’re in the United States as a student, scholar, trainee, or temporary worker, you must understand your responsibilities to ensure accurate and timely filing. We will guide you through the essential documents you’ll need, how to track them, and the foundational steps you should take to prepare for tax season as a nonresident alien.

Why Early Preparation is Essential for Nonresident Taxpayers

Unlike residents who generally file Form 1040, nonresident aliens often need to complete different tax documents, which require detailed visa and immigration data. Delays in gathering this information can cause last-minute issues, late filings, or even IRS penalties.

By preparing in advance, you not only reduce stress but also allow yourself ample time to check for errors, gather missing documents, and apply for identification numbers like an ITIN if needed. In some cases, filing early can help expedite potential tax refunds or avoid penalties for underreporting.

Who is Considered a Nonresident Alien for Tax Purposes

In U.S. tax law, your residency status does not always match your immigration classification. Most international students, scholars, and temporary visa holders are classified as nonresident aliens during their initial years in the United States. This determination is based on the substantial presence test or specific visa exemptions.

Generally, F, J, M, and Q visa holders are treated as nonresident aliens for a certain number of calendar years. For example, F-1 students are typically nonresidents for the first five years they are present in the U.S., unless they meet the substantial presence threshold in later years.

If you are a nonresident alien, your U.S. tax obligations differ from those of residents. You must file a separate tax form (1040NR), and you may be eligible for certain treaty benefits that reduce your tax liability.

Step 1: Gather personal identification and immigration records

The first step in preparing your return is collecting all relevant identification and immigration documents. These will help confirm your status and eligibility for nonresident filing.

Essential items include:

• A valid passport with U.S. visa stamp

• Form I-20 if you hold an F visa

• Form DS-2019 if you are a J visa holder

• Form I-94 arrival/departure record

• Any USCIS notices such as Form I-797 for visa extensions or approvals

These documents help establish your presence in the U.S., your immigration classification, and your eligibility for exemptions on the substantial presence test. Keeping both digital and paper copies in a secure place is strongly advised.

Step 2: Collect income-related tax forms

Nonresident aliens who earned income in the United States during the 2024 calendar year must report it accurately. Employers, universities, and financial institutions issue year-end tax forms between January and early March. These forms are critical for reporting U.S.-sourced income.

Common documents include:

• Form W-2: This is issued by your employer if you worked as an employee. It summarizes your wages and federal, state, and local taxes withheld.

• Form 1042-S: This form reports various types of U.S. source income such as scholarships, grants, or income that is exempt under a tax treaty.

• Form 1099: This can cover income from freelance or independent contract work, interest, dividends, or other sources not reported on a W-2.

It’s possible to receive multiple forms depending on your income types. For example, an F-1 student with on-campus employment and a scholarship might receive both a W-2 and a 1042-S.

Step 3: Verify your taxpayer identification number (SSN or ITIN)

A valid taxpayer identification number is required to file your federal tax return. If you are authorized to work in the United States, you likely have a Social Security Number (SSN). If you are not eligible for an SSN, you must obtain an Individual Taxpayer Identification Number (ITIN) by submitting IRS Form W-7 along with your return.

Here’s how to determine which number you need:

• SSN: Issued to individuals legally authorized to work. If you had employment in the U.S., you should have this already.

• ITIN: For nonresident aliens who are not eligible for an SSN but are required to file a U.S. tax return. Common for individuals with scholarships or fellowships not linked to employment.

Make sure your number is active and has not expired. If you need to apply for or renew an ITIN, start early as the processing time can take several weeks. Attach the required documents and identification proof when submitting Form W-7.

Step 4: Review your prior year’s tax return

If you filed a U.S. tax return in a previous year, it’s helpful to review that return as you prepare for the 2024 season. Look at what forms you filed, how your income was reported, and whether you claimed any treaty exemptions.

This comparison helps:

• Identify recurring income sources

• Check for previous deductions or credits

• Track carry-forward amounts such as excess scholarship

• Ensure consistency in your filing information

Keep your prior year’s return with your current documents. You may need to refer to it when answering questions or verifying details for this year’s filing.

Step 5: Understand your tax filing obligations

Not all nonresident aliens are required to file a full federal tax return, but nearly all must submit Form 8843 if they are present in the U.S. under an F, J, M, or Q visa. Even if you had no income in 2024, filing Form 8843 with the IRS is mandatory.

Here’s a summary of basic requirements:

• No income: File Form 8843 only

• Earned U.S.-sourced income: File Form 1040NR and Form 8843

• Eligible for a tax treaty: Attach supporting forms and documentation

• Worked in multiple states: You may need to file separate state returns

• Received a scholarship: Report on Form 1042-S and file Form 1040NR

Failing to file Form 8843, even if no income was earned, could cause issues when applying for future visas or immigration benefits.

Step 6: Create a checklist to track tax forms and deadlines

Once you begin collecting forms, it’s easy to lose track of what you have and what’s still pending. Setting up a simple checklist or spreadsheet can help you stay organized.

Include the following columns:

• Form type (W-2, 1042-S, I-20, etc.)

• Date received

• Source (employer, school, etc.)

• Notes (missing data, corrections needed, etc.)

Cross-check your list against the documents you’re expecting. If you haven’t received a form by the end of February, contact the issuing institution. Mistakes or omissions can take weeks to fix, so reach out early.

Step 7: Confirm whether you need to file a state tax return

Filing a federal return is only part of your overall responsibility. Many nonresident aliens also need to submit state tax returns depending on where they lived or earned income in 2024.

Each state has its own rules, filing thresholds, and forms. Some states, like Florida and Texas, have no state income tax. Others, such as California and New York, do tax income and have complex rules about part-year or nonresident filing.

To determine if you need to file a state return, review:

• Where you lived and worked in 2024

• Whether taxes were withheld from your paycheck

• What income thresholds apply in that state

• Whether any exemptions or credits are available to nonresidents

You may be required to file a nonresident state return if you worked in one state but lived in another, or if you moved during the year.

Step 8: Review tax treaty provisions for your country

The United States maintains income tax treaties with many countries, which can provide reduced tax rates or full exemptions for certain types of income. These treaties vary by country and income type and are often applicable to students, researchers, and teachers.

Common tax treaty benefits include:

• Exclusion of scholarship income up to a certain amount

• Tax exemption for wages earned within a specified timeframe

• Reduced withholding rates on dividends or royalties

To claim a treaty benefit, you must meet all the eligibility criteria outlined in the agreement between the U.S. and your home country. This often includes residency requirements, visa type, and length of stay. Forms such as Form 8833 or Form 8233 may be required to claim these benefits. Before filing, consult the IRS’s tax treaty documentation or speak with an advisor who can guide you on how the treaty applies to your situation.

Step 9: Organize digital and physical copies securely

It’s important to store your tax records in an organized and secure manner. Whether you file electronically or by mail, keep digital scans and physical copies of all documents for your own records.

Organize your files into clearly labeled folders, such as:

• Identification (passport, I-20, DS-2019)

• Income documents (W-2s, 1042-S, 1099)

• Tax returns (prior years, draft versions, final submission)

• State-related forms

• Treaty documentation (if applicable)

Ensure your digital files are password protected or stored in encrypted cloud storage. Maintain backups in case of loss or system failure.

How U.S. Tax Residency Works for Non-Citizens

In the U.S. tax system, individuals are either classified as resident aliens or nonresident aliens. This classification determines which forms they are required to file, how their income is taxed, and what exemptions or deductions may apply.

Being present in the United States on a temporary visa does not automatically make you a tax resident. Instead, residency for tax purposes is determined using a set of rules established by the Internal Revenue Service, including the substantial presence test and specific exemptions granted to certain visa holders.

Most international students, scholars, and exchange visitors begin their time in the U.S. as nonresident aliens. Over time, their status may change depending on how long they stay and whether they meet the conditions to be treated as residents for tax purposes.

Substantial Presence Test: How It Works

The substantial presence test is used to determine whether a foreign individual qualifies as a U.S. resident for tax purposes. It calculates the number of days you were physically present in the U.S. over a three-year period, with weighted counts for each year.

To meet the test, you must be present in the United States for at least:

• 31 days during the current tax year, and

• 183 days during the current year and the two preceding years, using the following formula:
  
  • All days in the current year

  • One-third of the days in the prior year

  • One-sixth of the days in the year before that

For example, if you were in the U.S. for 120 days in 2024, 180 days in 2023, and 90 days in 2022, your total would be:

• 120 (2024)
  
  • 60 (1/3 of 180 in 2023)

  • 15 (1/6 of 90 in 2022)

• = 195 days

In this case, you would meet the substantial presence test and be considered a tax resident for 2024, unless you qualify for an exception.

Exempt Individuals and Days That Don’t Count

Some individuals do not include certain days in their substantial presence calculation because their visa type qualifies them for an exemption. Common exempt individuals include:

• F and J student visa holders (exempt for the first five calendar years)

• J non-students such as scholars, researchers, and teachers (exempt for two of the last six years)

• Diplomats or government-related individuals on A or G visas

If you qualify as an exempt individual, your days of presence in the U.S. under that visa type do not count toward the substantial presence test. To claim exemption from counting these days, you must file Form 8843 with the IRS annually. This form must be submitted even if you earned no income. It establishes your status as a nonresident alien and explains your eligibility for the exemption.

When Your Residency Status Changes

There are cases where your residency status may change during the tax year, especially if you pass the substantial presence test partway through the calendar year. In these cases, you may be considered a dual-status alien, meaning you are treated as a resident for part of the year and as a nonresident for the remainder.

Dual-status filing requires you to use different forms and rules depending on which part of the year you’re reporting. This often involves filing a dual-status return, which can be more complex and requires detailed recordkeeping.

Most international students and scholars avoid dual-status situations by maintaining nonresident status under their visa exemption period. However, if you’ve been in the U.S. for several years or changed visa types, you should check your residency status carefully before filing.

Federal Forms for Nonresident Aliens

Once you’ve confirmed that you are a nonresident alien, you must file the appropriate forms with the IRS. These are different from the forms used by U.S. citizens and residents.

Form 8843

All nonresident aliens on F, J, M, or Q visas are required to file Form 8843—even if they earned no income. This form documents your days of presence in the U.S. and your visa classification, helping the IRS confirm that you are exempt from the substantial presence test.

Each family member or dependent must file their own separate Form 8843. For example, if you brought your spouse or children on F-2 or J-2 visas, they must each file a form as well.

Form 1040NR

If you received U.S.-sourced income in 2024, you must file Form 1040NR, the federal tax return for nonresident aliens. This includes income from employment, scholarships, fellowships, interest, or investments.

Form 1040NR requires you to report only income that is effectively connected with a U.S. trade or business, or fixed or determinable U.S.-sourced income. Income earned outside the U.S. or that qualifies for tax treaty exemption may not need to be included, depending on your circumstances.

You will also use Form 1040NR to report and calculate your tax liability, claim deductions, and apply tax treaty benefits where applicable. Attach Form 8843 to your 1040NR submission.

Supporting forms

Depending on your income type and treaty benefits, you may need to file additional forms:

• Form 8233: Used to claim a tax treaty benefit on compensation for personal services (such as wages or consulting).

• Form W-7: If you don’t have a taxpayer identification number and are applying for an ITIN, you must file this along with your federal return.

• Form 8833: Required when you claim a treaty benefit that overrides or modifies U.S. tax rules. Not always necessary, but essential in certain cases.

Be sure to review IRS instructions to determine which supplemental forms apply to your tax situation.

Choosing the Correct State Tax Forms

In addition to federal obligations, many nonresident aliens are also required to file a state tax return. Unlike the IRS, each state has its own tax laws, forms, and definitions of residency.

States generally follow one of three systems for determining filing requirements:

• States with no income tax (e.g., Florida, Texas, Washington): No need to file a return.

• States with a federal conformity model (e.g., New York, California): Filing status often mirrors federal status. If you file Form 1040NR federally, you’ll likely file the state’s nonresident form.

• States with separate residency rules (e.g., Illinois, Pennsylvania): Definitions and requirements may differ from the IRS.

If you lived or worked in more than one state during 2024, you may be required to file multiple returns. States typically have forms for part-year residents and nonresidents. Common state tax forms for nonresidents include:

• California: Form 540NR

• New York: Form IT-203

• Massachusetts: Form 1-NR/PY

• Illinois: Form IL-1040 with Schedule NR

State returns may also require additional documentation, such as copies of your W-2, 1042-S, or your federal 1040NR. Check each state’s tax authority website for instructions.

Scholarships, Fellowships, and Tax Treaties

Many nonresident aliens, particularly students and researchers, receive scholarships or fellowships during their stay in the United States. These types of financial aid are often partially or fully taxable depending on how the funds are used and whether treaty exemptions apply.

For example, the portion of your scholarship used for tuition and required fees is usually not taxed. However, any portion used for living expenses, travel, or optional supplies may be considered taxable income.

Form 1042-S is typically issued to report this type of income. It outlines the gross income paid, the amount withheld, and any tax treaty benefit applied. Tax treaties between the United States and your home country can reduce or eliminate taxes on certain forms of income. To claim these benefits properly, you must meet the treaty’s eligibility requirements and report the claim accurately on your return.

Common Mistakes to Avoid When Selecting Tax Forms

Incorrectly identifying your tax residency or using the wrong forms is a common error among first-time filers. Avoiding these pitfalls requires careful attention to your visa type, entry dates, and income sources.

Some common mistakes include:

• Filing Form 1040 instead of 1040NR when still a nonresident alien

• Failing to file Form 8843 when required

• Omitting U.S.-sourced income such as scholarships or investment interest

• Not claiming a tax treaty benefit that you’re entitled to

• Using incorrect state forms based on resident status

To avoid errors, keep accurate travel records, verify the types of income you received, and double-check your eligibility for exemptions. The IRS and many state departments provide detailed instructions and resources for nonresident taxpayers.

Documenting YourTravel History and Presence in the U.S.

To accurately determine your residency and complete Form 8843, you’ll need a record of the number of days you were physically present in the U.S. during each year.

Your travel history should include:

• Dates of arrival and departure

• Visa classification during each visit

• Purpose of travel (study, research, vacation, etc.)

You can retrieve your I-94 travel record online, which shows your most recent U.S. entry and status. Combining this with passport stamps and airline itineraries will help ensure accurate reporting on Form 8843 and the substantial presence test.

Handling Common Tax Situations and Challenges

Filing U.S. taxes as a nonresident alien involves understanding how specific income types, treaty benefits, and state tax rules apply to your situation. We’ll address some of the more nuanced challenges nonresidents face and offer guidance on navigating them efficiently.

Understanding Taxable vs. Nontaxable Income

Many nonresident aliens are unsure about which types of income are considered taxable by the Internal Revenue Service. The U.S. tax system requires that nonresidents report only U.S.-sourced income unless a tax treaty says otherwise. Understanding what constitutes taxable income helps avoid underreporting or incorrect filing.

Taxable income can include wages, salaries, scholarships that exceed tuition and fees, prizes, U.S. investment income, and compensation for services. Even stipends or fellowships that cover housing and meals are often taxable. If you’re a student or researcher receiving these kinds of payments, they must be reported on Form 1040NR.

In contrast, nontaxable income may include scholarships or grants used exclusively for tuition and course-related expenses. Certain types of foreign income also remain untaxed if you’re classified as a nonresident for U.S. tax purposes and the income is earned outside the U.S. 

Always review the terms of any scholarship or assistantship you receive. If you’re uncertain, refer to IRS Publication 519, which outlines what qualifies as taxable income for nonresident aliens.

Reporting Scholarships, Fellowships, and Grants

One of the most common sources of confusion for international students is how to report scholarships, fellowships, and grants. While these funds are intended to support your education, they are not always fully exempt from tax.

If your scholarship is used solely to pay for tuition and required fees or books, it is typically not taxable. However, if the award includes a stipend for living expenses, travel, or optional equipment, that portion must be reported as income.

Institutions often issue Form 1042-S to report taxable scholarship amounts for nonresidents. It is crucial to examine this form carefully. In some cases, both a 1042-S and W-2 may be issued if a portion of your award includes employment-based compensation such as teaching or research assistance. Be sure to report the information from these forms accurately. If you have multiple sources of funding, maintain detailed records to avoid confusion when completing your return.

Navigating Tax Treaties and Claiming Benefits

The United States maintains tax treaties with many countries to prevent double taxation and offer reduced withholding rates or exemptions for specific types of income. As a nonresident alien, you may be eligible to claim benefits under such a treaty, depending on your home country and visa classification.

Tax treaties can reduce or eliminate U.S. federal tax on items such as scholarship income, wages, or investment earnings. For example, students from India on F-1 or J-1 visas may be eligible to exempt a portion of their income under Article 21(2) of the U.S.–India tax treaty.

To claim these treaty benefits, you must complete and submit Form 8233 for personal services income or use the applicable field in Form 1040NR. You may also be required to include a statement with your tax return outlining the specific treaty article you’re invoking and why you’re eligible.

Keep in mind that treaty benefits do not apply automatically. If you fail to claim them properly or omit necessary forms, the IRS may disregard the exemption and assess taxes accordingly. Review IRS Publication 901 to determine whether your home country has a treaty in effect and which benefits apply to your situation.

State Income Tax for Nonresident Aliens

While most nonresident tax guidance focuses on federal tax obligations, it’s equally important to understand your responsibilities to individual states. Some U.S. states impose income tax on nonresidents if they earned income sourced within that state.

Your requirement to file a state tax return depends on factors such as residency status, source and amount of income, and whether your state of employment or study collects income tax. States like California and New York often require nonresident returns if you worked or received payment while physically present in the state.

Each state has its own rules, forms, and deadlines, and not all follow federal classifications for residency. For instance, you may be considered a resident for state tax purposes even if you’re a nonresident at the federal level. To avoid noncompliance, review your host state’s tax department website. Many provide dedicated guidance for international students and nonresident taxpayers. Be aware that some states also allow standard deductions or tax credits, so check for any exemptions you might be entitled to.

Withholding Errors and Refund Delays

It’s not uncommon for nonresident aliens to experience issues with income tax withholding. For example, employers or universities may withhold at the incorrect rate, or withhold taxes from non-taxable income. These issues can result in either overpayment or underpayment of taxes.

If too much was withheld, you may be entitled to a refund. This can occur when treaty benefits were not applied, or when scholarship stipends were mistakenly taxed at a higher rate. To reclaim excess withholding, you must file a correct and complete Form 1040NR with supporting documentation such as Forms W-2, 1042-S, and 1099.

On the other hand, if not enough tax was withheld, you may owe the IRS when you file your return. This situation often arises when employers or sponsors mistakenly treat a nonresident as a resident and fail to withhold appropriate federal tax.

You can identify withholding errors by carefully comparing your pay stubs and official income forms. If something looks incorrect, consult your employer or school payroll department before filing your return.

Late Filing and Missed Deadlines

The standard filing deadline for 2024 U.S. federal tax returns is April 15, 2025. Nonresident aliens who earned income and need to file Form 1040NR must meet this deadline to avoid penalties and interest. If you only need to file Form 8843 (and had no income), the deadline is typically June 15, 2025.

Failing to file on time can result in late filing penalties, even if you are owed a refund. If you realize you cannot file by the deadline, you may request an extension by filing Form 4868. However, this extension applies only to the time for filing, not for paying taxes due. Interest will still accrue on any unpaid tax from the original due date. Additionally, some states require separate extension requests and may impose their own late penalties. Be sure to review all applicable deadlines at both the federal and state level.

Amending a Return After Submission

Sometimes, mistakes happen—perhaps you realize you forgot to include a form, reported incorrect income, or missed claiming a treaty benefit. In such cases, you can amend your tax return by filing Form 1040-X along with a corrected Form 1040NR.

To amend a federal nonresident return, you must check the box for “amended return” and explain what you are correcting. You’ll also need to attach revised versions of any forms affected by the change.

You generally have three years from the original filing date to file an amended return and request a refund. However, if you’re correcting a tax treaty claim or resolving a withholding error, it’s advisable to file as soon as the discrepancy is discovered. If your state return was affected by the federal correction, an amended state return will also be required.

Retaining Tax Records for Compliance

Nonresident aliens are expected to retain copies of their tax records for several years in case of an audit or inquiry. This includes tax returns, Forms W-2, 1042-S, 1099, 8843, 1040NR, and any correspondence with the IRS. Even if you return to your home country, it’s wise to keep digital and paper copies of your U.S. tax documents. Immigration applications, visa renewals, and future re-entry into the U.S. may require proof of prior tax compliance.

Generally, it is recommended to retain tax records for at least three years from the date you filed the return. However, if you failed to report income or filed a fraudulent return, the IRS can audit beyond that period. Maintaining organized records can help you respond quickly if contacted by tax authorities and ensures peace of mind during future immigration or visa procedures.

Filing Taxes When You’ve Left the U.S.

If you are no longer in the United States but were present during the 2024 tax year, you are still required to file a return for that year if you had U.S.-sourced income. This applies whether you departed after completing a program or returned home early.

Filing from abroad involves the same forms and requirements as if you were still in the U.S. You can mail your return to the IRS from your home country or, if eligible, e-file certain documents. Be sure to enter a valid international address and consider using a secure mailing method to track delivery.

Make sure you still have access to essential tax forms like W-2 and 1042-S, which may be delivered electronically or mailed to your last U.S. address. Inform your employer or institution of your new address before leaving the U.S. so you don’t miss important documents. 

Conclusion

Preparing for the U.S. tax season as a nonresident alien may seem overwhelming at first, but breaking it down into manageable steps can make the process more efficient and less stressful. From understanding your tax residency status and gathering essential documents to selecting the right IRS forms and learning how to navigate treaty benefits, each stage plays a vital role in ensuring your tax return is accurate and timely.

Starting early is the key to avoiding common pitfalls, such as missing deadlines or submitting incorrect information. Many nonresident aliens are unfamiliar with U.S. tax obligations, which can lead to mistakes or missed opportunities for refunds or exemptions. By educating yourself and staying organized throughout the year, you can feel confident in your ability to meet your responsibilities.

It’s also crucial to be aware of changes in tax laws that may impact your return, such as adjustments under the Tax Cuts and Jobs Act or shifting IRS enforcement priorities regarding foreign income. Staying up to date with the latest requirements ensures compliance and reduces the risk of penalties or audits.

If you’re uncertain at any stage, don’t hesitate to seek help from professionals who specialize in nonresident tax issues or make use of educational resources provided by your institution. With proper planning and attention to detail, nonresident aliens can successfully navigate the U.S. tax system and fulfill their legal obligations without unnecessary complications.

By following a step-by-step approach, maintaining thorough documentation, and understanding your filing obligations, you’ll be well-prepared for the 2024 tax season and beyond. Also, if you’re due a refund, ensure that you provide accurate international banking details if using direct deposit options that support international accounts, or opt for a paper check.