As an international student or scholar at Indiana University, you will likely need to file a federal tax return each year. You may also need to file a state tax return.
Most people who engage in trade or business (including studying, teaching, or performing research) in the United States must file a tax return each year. You will file your tax return with the Internal Revenue Service (IRS).
Your federal tax return indicates how much you owe in federal taxes and how much you actually paid. If your return shows that you did not pay enough, you will be required to pay the remaining amount. If you paid too much, you will receive a refund.
Nonresident alien students, teachers, employees, and trainees who are in the U.S. temporarily on an F visa or a J visa must file a federal tax return if they received income (including a scholarship or grant) that is subject to tax withholding, even if no tax is withheld due to a tax treaty benefit
You will need to file Form 8843 for yourself and any dependents whether or not you earned income.
You will need Form W-2 and possibly Form 1042-S. Depending on your personal situation, you may also need additional forms such as a 1098, 1099, or W-2G. Most forms are required to be mailed to you by February.
If you were employed in the United States, your employer will send you a W-2 form. This form shows how much money you were paid during the year. The W-2 also shows how much money was withheld from your pay for federal, state, and local taxes.
You may also receive a Form 1042-S in late February. You will receive a 1042-S if you have a scholarship or a grant that is not a part of your employment and is not for tuition or other “qualified” expenses. In some cases, the 1042-S will show other types of income that are exempt from tax withholding due to a tax treaty or other reason.
You may also receive a Form 1098-T. You should keep it with your tax records, but you do not need to send it with your return or mention it on the return. The 1098-T lets you know that you were an IU student. It usually shows how much you paid for tuition and fees.
The due date for filing taxes is normally in April every year. The IRS website provides information on when and where to file.
OIS provides access to a third-party tax preparation software for all international students and scholars, who are considered nonresident aliens for tax purposes, in February every year.
For help with your federal return, contact the nearest IRS office.
Certified tax professionals at IU provide free tax assistance through the IRS's Volunteer Income Tax Assistance (VITA) program. VITA typically offers walk-in or virtual appointments February through April. Email iubapvita@gmail.com to inquire about an appointment.
The Substantial Presence Test is used to determine whether you will be considered a U.S. resident or a nonresident for tax purposes. The test uses a formula that includes the number of days you have been physically present in the United States during the current year and the two previous years.
Form 8843 supports a claim to exclude your days of presence here, so you can be classified as a nonresident for tax purposes.
Your state tax return indicates how much you owe in state taxes and how much you actually paid. If your return shows that you did not pay enough, you will be required to pay the remaining amount. If you paid too much, you will receive a refund.
FAQ
You need to finish your federal tax return before you start to prepare your state tax return.
If you are a nonresident student, scholar, or dependent and you had any Indiana source income during the previous year, you must file Form IT-40PNR.
Examples of Indiana source income include:
Employment in Indiana
Stocks, bonds, notes, bank deposits, and other property where earnings are a part of an Indiana business
Trusts and estates
If you are a resident alien student, scholar, or dependent and lived in Indiana the entire previous year, you may be required to file Form IT-40 or Form IT-40EZ.
If you were a resident of an Indiana county that had a county income tax, you will also need to file Form CT-40, Form CT-40EZ, or Form CT-40PNR.
TheDOR websitehas instructions to help you determine which form or forms to submit.
If you have income from other states and need to file tax returns for those states, download the tax forms on the states’ governmental websites. The Federation of Tax Administrators (FTA) provides helpful links for each state.
You will need a W-2 and completed federal tax return. You may also need Form 1042-S. Depending on your personal situation, you may also need additional forms such as a 1098, 1099, or W-2G. Most forms are required to be mailed to you by February.
If you were employed in the United States, your employer will send you a W-2 form. This form shows how much money you were paid during the year. The W-2 also shows how much money was withheld from your pay for federal, state, and local taxes.
You may also receive form 1042-S in late February. You will receive a 1042-S if you have a scholarship or a grant that is not a part of your employment and is not for tuition or other “qualified” expenses. In some cases, the 1042-S will show other types of income that are exempt from tax withholding due to a tax treaty or other reason.
Your state tax return is usually due at the same time as your federal return. If you use tax preparation software, like Sprintax, you can prepare and file both returns at the same time. Or you can choose a different option to file your state return:
Filing electronically
Indiana provides several options for filing your return electronically.
