In the United States, the amount of tax an individual pays is based on their residency status for tax purposes, which is not necessarily the same as their immigration status. International students studying in the US are typically on F-1 or J-1 visas and are considered nonresident aliens for a specific period depending on their visa type. The IRS uses the substantial presence test to determine residency for tax purposes, but students and scholars on F-1 or J-1 visas are given special treatment under this rule.
International students on F-1 and J-1 visas are usually considered nonresident aliens for the first five calendar years of their stay in the US under the student visa category. This five-year period includes the entire tax year from January 1 to December 31, regardless of when the student arrived or departed during the year. After these five years, students are typically considered resident aliens for tax purposes, assuming they meet the substantial presence test. Scholars on J-1 visas, however, are only treated as nonresident aliens for the first two years. If a scholar arrived in the US in 2023 or later, they would still be a nonresident for the 2024 tax year.
Other visa categories are subject to different rules, and individuals on non-immigrant visas not classified under F-1 or J-1 will need to apply the substantial presence test to determine their residency status. This test involves counting the number of days an individual has been physically present in the US during the current year and the two preceding years. The calculation weighs recent years more heavily than older ones, and the IRS provides specific formulas to determine the outcome. Those who do not meet the threshold remain classified as nonresident aliens.
Understanding your residency status is critical, as it determines which tax forms you must file, which types of income are taxable, and whether you qualify for certain tax benefits or exemptions under US tax treaties. Misidentifying your tax residency status can lead to errors in tax filing, incorrect tax payments, and potential penalties from the IRS. This is why confirming your tax status before filing is essential, especially for students and scholars who may be nearing the transition from nonresident to resident alien status.
Defining a Nonresident Alien for Tax Purposes
A nonresident alien is a person who is not a US citizen and does not meet the conditions to be classified as a resident alien. For most international students and scholars, this applies during their initial years in the US, depending on their visa classification and the number of years they have been present. This designation affects how much and what kind of income is subject to US taxation.
Nonresident aliens are generally taxed only on their U.S.-sourced income, meaning income that is effectively connected with the conduct of a trade or business in the United States or fixed and determinable annual or periodical income from US sources. This includes wages earned from on-campus jobs, internships, scholarships, and other types of compensation paid by US entities. Nonresident aliens need to maintain accurate records of all income earned while in the US, as well as relevant supporting documents. These records ensure that the Internal Revenue Service (IRS) can assess whether the income is taxable and whether any exemptions apply under tax treaties.
Nonresident aliens are subject to specific tax rates and are not entitled to some of the benefits that resident aliens or US citizens enjoy. For example, nonresident aliens cannot claim the standard deduction on their tax returns unless they qualify under specific treaty benefits or other narrow exceptions. They are also generally not eligible to claim education credits or dependent exemptions, which can affect the amount of tax owed or refunded.
It is important to understand that your visa status alone does not determine your tax obligations. Even if you are lawfully present in the US on a non-immigrant visa, the IRS classifies you based on your tax residency status. Failing to recognize this distinction can lead to filing the wrong forms or claiming incorrect deductions, which may result in processing delays, audits, or penalties.
Requirement to File Form 8843
All individuals in the US under F-1 or J-1 non-immigrant visa status are required to file Form 8843 with the IRS, even if they had no income during the tax year. Form 8843 is an informational document used to confirm that you are a nonresident alien exempt from the substantial presence test. It applies to students, teachers, trainees, and scholars who are temporarily in the US and seeking to maintain their nonresident status.
Even if you did not work, receive a stipend, or earn any US-source income during the tax year, you must still complete and submit Form 8843 to the IRS if you were physically present in the US at any point during the calendar year. Failure to file this form may affect your future visa renewals, tax residency status, and compliance with US tax laws. It is important to complete this form each year that you are in the US under F or J status and are still considered a nonresident alien.
For students and scholars who did have income during the tax year, Form 8843 must be submitted along with their other nonresident tax forms, such as Form 1040-NR. It cannot be filed electronically and must be printed and mailed to the IRS by the tax filing deadline. The form requires details such as the number of days present in the US, visa classification, and information about your academic institution or program sponsor.
Form 8843 is not a tax return in the traditional sense and does not calculate any tax liability or refund. Instead, it serves as documentation of your visa status and presence in the US for the tax year, helping to establish your residency status under IRS rules. Therefore, all international students and scholars should treat this form as an essential component of their annual tax responsibilities.
What Is a Tax Return and Why Do You Need to File It
A tax return is a report submitted to the Internal Revenue Service to disclose your income earned during the calendar year and the amount of tax you paid, if any. The purpose of filing a tax return is to determine whether you owe additional taxes or are entitled to a refund. In the United States, the tax year runs from January 1 through December 31, and the deadline for filing your federal income tax return is typically April 15 of the following year.
If you earned income in the US as an international student or scholar, you are required to file a federal tax return. The type of return depends on your tax residency status. For nonresident aliens, the correct form is usually Form 1040-NR. This form calculates your taxable income, applies any treaty benefits if applicable, and determines whether you have overpaid or underpaid your tax obligations.
Filing a tax return is a legal obligation. Even if you earned no income, you are still required to file Form 8843, as discussed earlier. If you had income from employment, stipends, or scholarships, you must also report this income on your tax return. Failing to file can result in penalties, interest, or problems with future immigration applications.
In addition to the federal return, you may also be required to file a state income tax return, depending on the state in which you lived or worked. Each state has its own tax rules, residency definitions, and filing requirements. Some states do not impose income taxes, while others have comprehensive tax systems. Knowing the rules that apply to your specific situation is critical to maintaining compliance.
When filing your tax return, you will need to gather documents that report your income, such as Form W-2 for employment wages or Form 1042-S for scholarship or fellowship income. These documents must be submitted with your return, and the information reported must be accurate. Any errors can delay processing, affect your refund, or trigger a review by the IRS.
Understanding your obligation to file a tax return and submitting the required forms by the deadline is an important part of your stay in the US as an international student or scholar. Filing correctly each year ensures you remain in compliance with US tax law and avoids unnecessary complications during or after your academic program.
Income Sources Subject to US Taxation
International students in the United States may receive various forms of income during their stay. All income sourced from within the United States is potentially subject to taxation for nonresident aliens, although the type of income and applicable tax treaties may affect whether tax is owed. Common forms of income include wages from on-campus or off-campus employment, stipends, scholarships or fellowships, and compensation from internships or assistantships.
Wages earned through employment, whether part-time, full-time, or temporary, are always considered taxable income in the United States. On-campus employment is generally permitted for F-1 and J-1 visa holders and is subject to US income tax withholding. Off-campus employment, such as Curricular Practical Training or Optional Practical Training, is also taxed. Income earned through these programs is subject to reporting and must be included on the student’s tax return.
Scholarship and fellowship grants can also be considered taxable income, depending on how the funds are used. Amounts used for tuition, fees, books, and supplies required for coursework are generally not taxable. However, any portion used for room and board, travel, or other personal expenses is considered taxable and must be reported. These amounts are usually documented on Form 1042-S.
Teaching assistantships, research assistantships, or any other form of compensation in exchange for services are subject to the same tax treatment as regular employment income. These positions typically issue Form W-2 to report wages earned. This form details the total wages paid during the year and the amount of tax withheld.
It is important to maintain organized records of all forms of income and the associated tax documents. These documents serve as the foundation for your annual tax return and ensure that you report income accurately. Failing to report taxable income or misunderstanding the taxability of various income types can result in tax liability, interest charges, or penalties.
Tax Treaties and How They Affect Your Tax Liability
The United States maintains income tax treaties with many foreign countries that can affect how much tax international students are required to pay. These treaties can exempt certain types of income from taxation or provide reduced tax rates on earnings from scholarships, fellowships, or employment. Whether a treaty applies to your situation depends on your country of residence, the type of income received, and the duration of your stay in the United States.
For example, a tax treaty between the United States and a foreign country may allow students from that country to exclude a portion of their income from US taxation. In some cases, the treaty might allow an annual amount of earned income to be exempt for a specific number of years. These treaties vary significantly by country and type of income. It is the responsibility of the student to claim treaty benefits when eligible.
To claim a tax treaty benefit, students must provide the appropriate documentation when filing their tax return. This may include submitting Form 8233 to exempt certain income types from withholding at the time the income is paid or applying the treaty provisions directly on the federal tax return using Form 1040-NR. Students must include treaty details such as the country of residence, the article and paragraph of the treaty under which the exemption is claimed, and a description of the income.
Failure to properly claim a treaty benefit at the time of filing may result in unnecessary taxation. Likewise, incorrectly claiming a treaty exemption for which you are not eligible can lead to underpayment of taxes and potential penalties. Therefore, it is crucial to verify your eligibility and understand how the tax treaty applies to your specific income.
Students should also be aware that tax treaties do not apply to all states. Some US states do not recognize federal tax treaties and may still require tax payments on income that is exempt at the federal level. Understanding both federal and state treatment of tax treaties is essential for full compliance.
Required Documents to Prepare a Tax Return
Before filing a tax return, international students must gather several important documents that report income and verify identity. Collecting these in advance will streamline the filing process and reduce the risk of errors. The required documents depend on whether you earn income and the types of income you receive, there are but therecuments commonly needed by all international students.
The first document you need is your passport, which verifies your identity. You will also need your visa and immigration documentation, including Form I-20 for F-1 students or Form DS-2019 for J-1 exchange visitors. These documents confirm your visa classification and your arrival and departure dates, which are critical for determining tax residency status.
You should have a Social Security Number or Individual Taxpayer Identification Number. A Social Security Number is issued to individuals who are eligible to work in the United States, while an ITIN is issued to those who are not eligible for a Social Security Number but still need to file a tax return. You cannot file a tax return without one of these numbers, so it is important to obtain the correct identification early.
If you worked in the United States, your employer should provide you with Form W-2. This form reports your total wages earned and the taxes withheld during the year. If you received a scholarship, fellowship, or grant that included taxable components, or if your income is exempt due to a tax treaty, you may receive Form 1042-S. This form provides information on the income received and the amount withheld, if any.
If you received other types of income, such as bank interest, dividends, or income from investments, you may receive Form 1099. While certain types of investment income may not be taxable for nonresident aliens, they still need to be reported on your tax return when applicable.
You will also need a record of your entry and exit dates for all visits to the US. This information can typically be found using your travel history from US Customs and Border Protection, which documents all entries and exits by date. This information helps determine your residency status and whether you qualify for tax exemptions related to the substantial presence test.
Gathering these documents before beginning the filing process ensures that you have all the information required to complete the necessary forms accurately and avoid processing delays.
Overview of Tax Forms You May Receive
As an international student in the United States, you may receive several different tax forms depending on your employment status, the type of income you receive, and whether your income qualifies for exemptions under tax treaties. Understanding what each form means and how it affects your tax return is essential for proper compliance.
Form W-2 is issued by your employer and is used to report wages paid to employees. It shows the total amount of earnings for the year and the taxes withheld for federal, state, and Social Security and Medicare taxes. As a nonresident alien, you are generally exempt from Social Security and Medicare taxes while on F-1 or J-1 status, but these taxes are sometimes withheld in error. If this happens, you may be eligible for a refund.
Form 1042-S reports income received by nonresident aliens that is subject to withholding or exempt due to a tax treaty. This form may be issued for scholarships, fellowships, grants, awards, or compensation that is exempt under a treaty. If your scholarship provided tuition reduction without a cash stipend, you may not receive a 1042-S because such tuition waivers are not considered income. However, if you received payments for living expenses or if your stipend was covered by a treaty exemption, you will likely receive this form.
Form 1099 is used to report various types of income other than wages, salaries, and tips. This may include bank interest, dividends from stocks, and income from self-employment. Nonresident aliens are generally not taxed on bank interest income, but it still may be reported to the IRS. If you received a 1099 form, you should review it carefully to determine if the income is taxable and must be included on your tax return.
All tax forms must be reviewed for accuracy. If there is a mistake on any form, contact the issuer immediately to request a corrected version. Errors in these forms can lead to incorrect tax filings, delays in processing, or incorrect tax payments. You should also ensure that your name, identification number, and income figures match across all documents before submitting your return.
Preparing and Filing Your Nonresident Tax Return
For international students who are classified as nonresident aliens, filing a tax return each year is not only a legal obligation but also a crucial step toward maintaining compliance with US immigration and tax regulations. The appropriate form for nonresident aliens is Form 1040-NR, which must be completed and mailed to the Internal Revenue Service by the annual tax deadline, typically April 15 for income earned during the previous calendar year.
Form 1040-NR allows you to report your total income earned in the United States, the tax withheld by your employer or other payer, and any applicable tax treaty benefits. This form also calculates whether you owe additional taxes or are due a refund. It is important to ensure that all information on the form is accurate and complete. Errors or omissions can delay the processing of your return or lead to penalties.
To complete your tax return correctly, you must determine your tax residency status, gather all required documentation, and review your eligibility for tax treaty benefits. You will also need to attach copies of income statements such as Forms W-2, 1042-S, and 1099, if applicable. In addition, Form 8843 must be submitted alongside Form 1040-NR if you are a nonresident alien in F-1 or J-1 status, regardless of whether you earned any income during the year.
International students who use third-party tax software designed for nonresident aliens can benefit from automated features such as tax treaty checks, document generation, and mailing instructions. These services help ensure that students file the correct forms, apply all available exemptions or treaty benefits, and meet all required deadlines.
The IRS does not allow electronic filing of Form 1040-NR for everyone. While e-filing has expanded in recent years, many nonresident aliens still need to print and mail their returns. If you must mail your return, it is important to use the correct IRS mailing address and retain proof of mailing for your records.
Filing a complete and accurate nonresident tax return each year is an essential responsibility for all international students in the United States. Failure to file or filing incorrectly can lead to fines, delays in immigration processes, or loss of future visa benefits.
Filing State Income Tax Returns
In addition to filing a federal income tax return, international students may also be required to file a state tax return, depending on the state in which they lived or worked during the tax year. Each state in the US has its own tax laws, residency definitions, filing requirements, and tax rates. Some states do not levy any personal income tax, while others have comprehensive and complex tax systems.
Determining whether you need to file a state return begins with reviewing your income sources and your physical presence in the state. If you earned income in a state that requires income tax filing, you are likely obligated to submit a state tax return, even if your income was minimal. In some cases, the state return must be filed regardless of whether a federal return was required.
The rules for defining residency vary widely between states. Some states classify anyone who resided in the state for more than a certain number of days as a resident, while others use more detailed criteria. Depending on these rules, you may be considered a resident, part-year resident, or nonresident for state tax purposes. The classification affects how much of your income is subject to tax and which forms you need to complete.
Most states do not honor federal tax treaties. This means that income exempt from federal taxation due to a treaty may still be taxable at the state level. Students who claim treaty benefits on their federal return may still need to pay state income tax on the same income unless the state specifically recognizes the treaty.
Filing a state tax return requires collecting the same documents used for your federal return, including income forms such as W-2 and 1042-S. Each state provides its forms and instructions, which can typically be downloaded from the state’s department of revenue. Some students may choose to use tax preparation services that assist with both federal and state returns.
Missing a state filing deadline can result in late fees, interest charges, and potential issues with future employment or residency verification. It is important to identify your state obligations early and ensure all returns are submitted on time. Even if you did not earn income in a state, you may be required to file a return to claim a refund of taxes withheld in error.
Filing both federal and state returns accurately and on time helps maintain full compliance with US tax regulations and avoids complications with academic, immigration, and financial matters.
Claiming Tax Treaty Benefits on Your Return
Tax treaties between the United States and other countries may allow international students to claim full or partial exemptions from federal income tax on specific types of income. These benefits can reduce or eliminate the amount of tax owed and, in some cases, increase the amount of your tax refund. To take advantage of a tax treaty, students must understand the provisions of the treaty between their country of residence and the US and apply them correctly on their tax return.
Tax treaties often cover income from employment, scholarships, fellowships, and teaching or research appointments. For example, a treaty may allow a student to earn up to a specific dollar amount each year from employment in the US without having to pay federal income tax. Some treaties specify a time limit, such as two or three years, during which the exemption applies.
To claim treaty benefits, international students must provide accurate treaty information when completing Form 1040-NR. This includes the name of their country of residence, the applicable treaty article and paragraph, and a brief description of the income being exempted. This information must be included in the designated section of the tax return.
If the treaty benefit involves exemption from tax withholding at the time income is paid, students may need to submit Form 8233 to their employer. This form certifies eligibility for the treaty benefit and requests that no tax be withheld. Employers must approve the form before applying the exemption.
When a treaty benefit is claimed after the income has already been taxed, the student may claim a refund on their tax return. In such cases, the income should be reported, and the exemption applied to reduce the taxable amount. Proper documentation, such as the income form and a copy of the treaty article, should be included with the return to support the claim.
Incorrectly claiming treaty benefits or applying for a treaty for which you are not eligible can lead to underpayment of taxes, audits, and penalties. Therefore, students should research their treaty rights carefully and consult reliable resources when needed. Treaty eligibility can change over time, and each treaty may include specific limitations or conditions.
Claiming tax treaty benefits can significantly reduce your tax liability and improve your financial situation during your time in the US. However, accurate application and documentation are essential to receive the benefits legally and without future complications.
Filing Deadlines and Consequences of Missing Them
The filing deadline for federal income tax returns in the United States is typically April 15 each year for income earned during the previous calendar year. For example, the deadline to file a return for income earned in 2024 is April 15, 2025. International students who are nonresident aliens must file Form 1040-NR and Form 8843 by this date. If April 15 falls on a weekend or public holiday, the deadline may be extended to the next business day.
State tax return deadlines usually match the federal deadline, but students should verify this with their specific state’s tax agency, as some states may have different timelines or filing procedures.
Filing after the deadline can result in several consequences. If you owe taxes and fail to file on time, you may be subject to penalties and interest. The IRS imposes a late filing penalty, a late payment penalty, and interest on unpaid taxes. These amounts increase the longer your return is delayed.
Even if you are owed a refund, you should file your return on time. Failing to file may cause delays in receiving your refund and may prevent you from claiming it if too much time passes. The IRS has a statute of limitations, typically three years, after which unclaimed refunds are forfeited.
For international students who do not have any income but are required to submit Form 8843, failure to file can still have negative consequences. Not filing Form 8843 may impact your future immigration status, including future visa renewals or applications for changes of status. The IRS shares information with immigration authorities, and failure to comply with tax requirements can raise questions about your legal presence and adherence to visa conditions.
If you are unable to file your return by the deadline, you may request an extension by submitting Form 4868. This form grants an automatic six-month extension to file, moving the deadline to October 15. However, an extension to the file is not an extension to pay. If you owe taxes, you must estimate the amount and pay it by the original deadline to avoid penalties.
Students who miss the deadline should act quickly to file their return and resolve any outstanding tax obligations. The sooner a late return is filed, the lower the penalties and interest will be. If there are valid reasons for missing the deadline, such as illness or unforeseen circumstances, students may request penalty abatement from the IRS.
Common Tax Filing Mistakes Made by International Students
Many international students in the United States make errors when filing their taxes, often due to unfamiliarity with US tax laws, incorrect assumptions about their status, or reliance on software not designed for nonresident aliens. One of the most common mistakes is filing the wrong tax form. Some students mistakenly file Form 1040, which is intended for resident taxpayers, instead of Form 1040-NR, which is specifically for nonresident aliens. Filing the wrong form can lead to tax miscalculations, incorrect refunds, and future complications with the IRS and immigration authorities.
Another frequent mistake is failing to file Form 8843. Students in F-1 or J-1 status must file this form annually, even if they did not earn any income during the tax year. It serves to document their status as a nonresident alien and establish that they are exempt from the substantial presence test. Not submitting Form 8843 can lead to errors in future residency determinations and may affect compliance with visa terms.
Some students also overlook the importance of reporting all income accurately. Even if you were paid a small amount or believe the income is not taxable, it must still be reported on the appropriate tax form. Failing to report income, omitting forms like W-2 or 1042-S, or misreporting figures can trigger audits or penalties. Over-reporting income or incorrectly applying deductions meant for residents is also problematic and can result in paying more tax than required.
Incorrectly claiming tax credits or deductions is another issue. Nonresident aliens are not eligible for most tax credits that residents can claim, including the standard deduction (except for certain treaty exceptions), education credits, or child tax credits. Claiming these incorrectly can lead to penalties, return rejections, or demands for repayment.
Misunderstanding tax treaty benefits can also cause problems. Some students may assume they are covered by a treaty when they are not, while others may fail to claim benefits they are entitled to. Not attaching proper documentation to justify treaty claims or failing to submit Form 8233 for income exemption can lead to full taxation of exempt income or denial of refund claims.
Using tax preparation software not designed for nonresident aliens is another frequent error. Many well-known online filing platforms do not support Form 1040-NR and automatically prepare resident tax returns. International students who use such services may file incorrect forms and unknowingly violate tax regulations. This is especially serious because incorrect filings can affect visa status, future travel, and the ability to work in the United States.
Understanding these common mistakes and taking the time to review all filing instructions carefully can help international students avoid trouble with the IRS and ensure that their tax filings are accurate, timely, and complete.
Understanding Social Security and Medicare Tax Exemptions
International students in F-1 and J-1 nonresident status are generally exempt from paying Social Security and Medicare taxes on income earned through authorized employment. This exemption applies only for as long as the student maintains nonresident status, which is typically five calendar years for F-1 students and two years for J-1 scholars. After this period, if the student meets the substantial presence test and becomes a resident for tax purposes, they may be required to pay Social Security and Medicare taxes.
Sometimes, employers mistakenly withhold these taxes from the wages of international students, especially if the student fails to present the correct documentation or the employer is unfamiliar with the rules. If Social Security and Medicare taxes are withheld in error, students can request a refund from the employer. If the employer is unwilling or unable to issue the refund, the student must file Form 843 along with supporting documents, including Form W-2 and a statement from the employer explaining the refusal to refund the taxes.
It is important for students to check their pay stubs and Form W-2 each year to verify whether Social Security and Medicare taxes were withheld. If so, and if the student is still within the exemption period, they should take immediate steps to recover the overpayment.
This exemption applies only to income earned through authorized work under the student’s visa. Unauthorized work, or work beyond visa limitations, may not qualify for the exemption and may result in full tax liability, including penalties for violating immigration laws.
Understanding the scope and limits of this exemption ensures that students do not overpay and can take steps to correct errors quickly, minimizing financial loss and maintaining good standing with both the IRS and immigration services.
Consequences of Noncompliance with US Tax Laws
Failing to meet US tax obligations can result in a variety of legal, financial, and immigration-related consequences. For international students, these consequences can be particularly serious, as they may affect visa status, eligibility for future immigration benefits, and access to refunds or treaty benefits.
One major consequence of noncompliance is the imposition of penalties and interest. If taxes are owed and the return is not filed or paid on time, the IRS may apply late filing and late payment penalties. These penalties increase the longer the tax remains unpaid and are compounded by interest charges.
Filing an incorrect return, whether by mistake or due to the use of inappropriate software, can trigger an IRS audit or examination. If the IRS determines that income was underreported or deductions were incorrectly claimed, it may demand repayment of refunds, impose additional taxes, and assess penalties. The audit process can also delay future filings and create stress for the filer.
Immigration consequences can arise from failure to file taxes or misrepresenting your tax status. Some immigration applications, such as adjustment of status, visa renewals, or green card applications, may require proof of tax compliance. If the IRS reports that an individual did not file returns or paid insufficient tax, it can impact immigration decisions or delay processing. This is particularly important for students who may wish to stay in the United States beyond their academic program.
Failure to file Form 8843, even if no income was earned, may also result in complications with immigration records. The IRS shares information with immigration authorities, and discrepancies between tax and immigration records can lead to inquiries or denials of future applications.
Recovering from noncompliance may require filing amended returns, paying back taxes and penalties, or engaging with legal or tax professionals. It is always better to file on time and accurately than to attempt to correct mistakes later.
Staying informed about filing requirements, maintaining accurate records, and using appropriate resources helps international students avoid these serious consequences and maintain a positive record with US tax and immigration authorities.
Final Thoughts
Successfully navigating the US tax system as an international student involves more than just filing a tax return. It requires an understanding of your tax residency status, obligations under US law, available exemptions, and proper documentation. Filing the correct forms by the deadline each year is essential, regardless of whether you earn income.
Students should take the time to gather all necessary documents, including identification, visa forms, income statements, and entry-exit records. Understanding the differences between various tax forms and what income is taxable can prevent errors that might delay processing or result in audits.
Knowing whether you qualify for tax treaty benefits can help reduce your tax liability. These benefits vary by country and must be claimed accurately with supporting documentation. Similarly, recognizing your exemption from Social Security and Medicare taxes while in nonresident status ensures that you do not overpay.
Avoiding common mistakes, such as using the wrong forms or filing with incorrect software, is critical. Filing as a resident when you are still a nonresident can cause serious tax and immigration complications. All nonresident aliens in F or J status must submit Form 8843, whether they earned income or not.
If you are unsure about any part of the tax process, seeking guidance from professionals who specialize in nonresident taxation is advisable. Accurate filing not only keeps you compliant with tax regulations but also supports your long-term academic and professional goals in the United States.