Tax Responsibilities

Income Tax Filing Requirement

January 1 through April 15 is “Tax Season” in the U.S. During this period, U.S. citizens, permanent residents and many non-immigrants must file income tax returns and other tax forms. By law, every individual in F-1, F-2, J-1 and J-2 status must file certain tax forms, even if they have not worked in the U.S. All international students, scholars and their dependents (F-1, F-2, J-1 and J-2) should file tax Form 8843.

If you worked and earned income in the U.S. last year, you should file an income tax return AND Form 8843 before April 15.

If you did not earn any income, you should file Form 8843 before June 15.

The Internal Revenue Service (IRS) is the U.S. government institution that oversees the withholding and filing of taxes. All appropriate forms can be accessed on their website. International students are not always exempt from income taxes in the U.S. Click here for more information about your tax obligations as a foreign student or scholar.

ISSS advisors are NOT experts in income taxes and thus, cannot advise or assist you in filing your returns.

Filing your Federal Income Tax

If you were employed anytime during last year, you should have received a form W-2 form from your employer. You will use the information on this form to file the IRS form 1040NR. For assistance filing, please see the information stated below about the Foreign National Tax Resource.

You may find these forms and more at the Internal Revenue Service Website.

The Foreign National Tax Resource (FNTR), from Thomson-Reuters, provides easy-to-use federal tax preparation software along with extensive, searchable content to help you understand your tax obligations.

With the FNTR you can:

  • Determine your tax residency status (resident/nonresident or dual status)
  • Prepare either your 1040NR or 1040NR-EZ
  • Find out about tax treaty benefits
  • Get answers to frequently asked questions and understand the various rules, forms, and procedures

The FNTR is free for currently enrolled FIU international students. To acquire access you must create a user account at the Foreign National Tax Resource website.

You must provide your FIU e-mail address as part of the registration. Once you have registered, use the access code listed below to access the program.

Foreign National Tax Resource Access Code: MNCK9Z7CS2PA
Disclaimer – By using this tax assistance program, you acknowledge that FIU and ISSS are not liable for any errors and incidental or consequential damages in connection with furnishing, performance or use of these on-line systems, on-line HELP and/or examples contained therein. The information on this webpage and the FNTR are provided as a service only to enrolled international students at FIU. The information does not constitute tax advice and ISSS staff cannot assist with the preparation or completion of individual tax return forms.