Tax Responsibilities

Due to Coronavirus impact, the new deadline to file taxes is JULY 15, 2020

If you happen to have received a stimulus check by mistake, please read:

As an International Student- am I allowed to receive a stimulus check?

As an international student you are considered a non-resident for tax purposes, therefore the Internal Revenue Service (IRS) states that you do not qualify for a stimulus check. Visit the Economic Impact Payment Information Center for more information.

You can also visit https://www.irs.gov/individuals/international-taxpayers/determining-alien-tax-status to determine if you are considered a non-resident for tax purposes. Important: Most international students are considered non-residents for tax purposes. 

Important: If you received a stimulus check in error, please visit https://www.irs.gov/taxtopics/tc161 for instructions; and if you are still unsure, please contact a tax accountant or attorney. Tax policies are very complex, and please keep in mind that the ISSS staff is not qualified to give you advice on tax related issues. 

Additional Information:

Q41. What should I do to return an Economic Impact Payment (EIP)? (added May 6, 2020)

A41. You should return the payment as described below.

If the payment was a paper check:

  1. Write “Void” in the endorsement section on the back of the check.
  2. Mail the voided Treasury check immediately to the appropriate IRS location listed below.
  3. Don’t staple, bend, or paper clip the check.
  4. Include a note stating the reason for returning the check. 

If the payment was a paper check and you have cashed it, or if the payment was a direct deposit:

  1. Submit a personal check, money order, etc., immediately to the appropriate IRS location listed below.
  2. Write on the check/money order made payable to “U.S. Treasury” and write 2020EIP, and the taxpayer identification number (social security number,  or individual taxpayer identification number) of the recipient of the check.
  3. Include a brief explanation of the reason for returning the EIP.

For your paper check, here are the IRS mailing addresses to use based on the state

Income Tax Filing Requirement

January 1 through April 15 is “Tax Season” in the United States. During this period, U.S. citizens, permanent residents and many non-immigrants must file income tax returns and other tax forms. The ISSS Office provide guidance and information on this process, but cannot provide tax advice or assistance in the completion of the forms. For this purpose, we offer TAX WORKSHOPS and this page with information. Please attend one of the workshops and read this page to make sure you have the most accurate information.

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 who have been in the United States the previous calendar year) who are non-residents for tax purposes MUST file tax Form 8843 regardless of whether they worked or not (see more details below)

For more information, visit the Foreign Student/Foreign Scholar Filing Requirements for U.S. Federal Income Tax Form 1040NR or 1040NR-EZ page.

If you worked and earned an income last year

If you worked and earned income (or a stipend)  in the U.S. last year, you should file an income tax return form 1040NR AND Form 8843 before April 15.

Filing your Federal Income Tax

If you were employed anytime during last year, you should have received a W-2 form from your employer. You will use the information on this form to file the IRS form 1040NR (PDF). 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.

If you did NOT work at all (File Form 8843)

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

The instructions for completing form 8843 can be found on page 3 and 4 of IRS form 8843. The information below is a simplified version of the instructions provided by IRS (Internal Revenue Service).

Who Should Complete ONLY Form 8843?

If you are a nonresident tax filer, and have NO U.S. source income in 2019 (and thereby an exempt individual) you should complete the IRS Form 8843 to fulfill your federal tax filing obligation. Form 8843 is not a U.S. income tax return. It is an informational statement required by the IRS for nonresidents for tax purposes. Every individual, including spouses, partners, and children should fill one out.

In Part II: Teachers and Trainees

Line 5: Write Florida International University, Miami, FL 305-348-2421

Line 6: Write Dr. Alejandra Parra, ISSS, FIU, Miami, FL 33199-305-348-2421

Line 7: Write your visa status only for the years you were present in the U.S. Otherwise leave blank.

In Part III: Students

Line 9: Write Florida International University, Miami, FL 305-348-2421

Line 10: Write Dr. Alejandra Parra, ISSS, FIU, Miami, FL 33199- 305-348-2421

Line 11: Write your visa status only for the years you were present in the U.S. Otherwise leave blank.

Where to Send the Form

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215

You must mail each individual 8843 to the address above. Even if you have dependents, everyone must submit their own 8843 in a separate envelope. Do not include any other forms in your envelope.

What is a Tax Treaty Country?

The United States has income tax treaties with a number of foreign countries. Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U.S. income taxes on certain items of income they receive from sources within the United States (an example of this are Athletic Scholarships for Room and Board). These reduced rates and exemptions vary among countries and specific items of income. To see if your country has a tax treaty with the United States that may exempt you from paying taxes, visit the IRS Tax Treaties Page.

To determine if your country has a tax treaty with the United States, view the Tax Treaty Table (PDF).

If you need to claim Tax Treaty benefits, you MUST have a Social Security Number (SSN) or an Individual Tax Identification Number (ITIN)

Obtaining your SSN or your ITIN

To obtain a Social Security Number visit the ISSS SSN Page for instructions and information.

To obtain an Individual Tax Identification Number (ITIN), visit the ITIN Information page on the IRS Website.

Additional Resources

Visit the International Student website to obtain more useful information and additional resources.

Visit TaxCare Inc. if you need information on personalized tax filing assistance.

* This information and resources are not directly endorsed by FIU, although you may decide to use them in the future.

Useful Videos

Filing US Taxes the simple way for international students.

A useful video with information on Filing a US Tax Return as an International Student

Tax Workshop - Want to know more about taxes in the U.S.? Come to our Tax Workshop sponsored by Tax Care Inc. They will provide a presentation and answer any questions you may have about filing taxes as an international student.

SESSION RECORDING– Click on the link to access the information shared at one of our workshops.

 

 

 

Remember! ISSS advisors are NOT experts in income taxes and thus, cannot advise or assist you in filing your returns. The information on this webpage is provided as a service 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.