FAQ

2025 Federal (U.S. government) tax return is due April 15, 2026. 

2025 State of Iowa tax return is due April 30, 2026.  

Tax forms and rules are different for residents and nonresidents for tax purposes. It is very important to file the correct forms to avoid legal and financial difficulties.  Read on for more information about tax residency status.

F-1 and J-1 students are nonresidents for tax purposes for their first five years in the U.S. J-1 scholars are nonresidents for their first two years. (Partial years count as full years for this calculation.) 

• If you are an F-1 or J-1 student who came to the U.S. for the first time in 2021 or later, you are a nonresident for 2025 tax purposes. (Don't file a resident tax return if you are a nonresident!) 
• If you are an F-1 or J-1 student who has been in the U.S. since 2020 or earlier, you must take the Substantial Presence Test (SPT) described below to determine your residency status for 2025 tax return purposes.

Your tax residency status in the U.S. can change over time. The Substantial Presence Test (SPT) helps determine if you are considered a U.S. resident for tax purposes.

• If you have been in the U.S. for more than 5 years as a student or more than 2 years as a scholar, you may be considered a U.S. resident for tax purposes based on the SPT.

Substantial Presence Test (SPT) for 2025 Tax Purposes:

To be considered a resident for U.S. tax purposes in 2025, an F-1 or J-1 student must meet the following conditions:

       1. Duration of Presence 

          You must have been in the U.S. in F or J status for at least some part of each year since 2020 or earlier.

       2. Physical Presence in 2025

          You must be physically present in the U.S. for at least 31 days during 2025.

       3. Total Days of Presence

          You must be physically present in the U.S. for a total of 183 days or more over the past 3 years:

• 2025: All days you are present count.
• 2024: 1/3 of the days you are present count.
• 2023: 1/6 of the days you are present count.

Important exclusions:

• F-1 and J-1 students cannot count any of the days in their first 5 years in the U.S.
• J scholars cannot count any of the days in their first 2 years in the U.S.

After excluding days that do not count, the total 183 days is calculated based on the above rules.

Examples:

Excellent Student arrived in the U.S. in F-1 status on August 10, 2019, and has maintained that status. He left the U.S. for the first time on May 20, 2025, to study abroad and returned on January 5, 2026. 

As an F-1 student, he cannot count any time during his first 5 years in the U.S. (2019 - 2023). Here's how his SPT is calculated:

Total: 261.67 days (140 + 121.67 + 0). 

As 261.67 is greater than 183, Excellent Student passes SPT for 2025 and is considered a resident for tax purposes. He will file his taxes for 2025 using the same forms and rules that apply to U.S. citizens.

Dr. Famous Researcher first visited the U.S. as a J-1 Research Scholar from June 2023 through May 2024. He returned home in May 2024, then came back to the U.S. as a J-1 Short-Term Scholar on August 1, 2025.

As a J-1 scholar, he cannot count any time during his first 2 years in the U.S. (2023 - 2024). Here's how his SPT is calculated:

Total: 153 days (153 + 0 + 0)

As 153 days is less than 183, Dr. Researcher does not pass the SPT for 2025 and must file a nonresident tax return for 2025. 

Determination of tax residence status is more complex for F-1 and J-1 students who have previously visited the U.S. and for J-1 scholars who have visited the U.S. more than once within the last 7 years. 

Contact issotax@iastate.edu if you have questions about your tax residence status.

Understanding how your scholarship may be taxed is important. The information below explains how U.S. tax rules apply based on your tax residency status, the source of your scholarship, and what your scholarship is used to pay for.

Nonresidents for U.S. Tax Purposes:

Tax nonresidents will receive Form 1042-S from their scholarship provider on or before March 15th. This form shows taxable portion of the scholarship plus any tax already paid on that scholarship or applied scholarship tax treaty benefit. 

Nonresidents must include Form 1042-S in their annual tax return(s) to the U.S. government. 

Residents for U.S. Tax Purposes:

Check with your scholarship provider to determine if you have U.S. tax obligations on your scholarship.

The U.S. has negotiated tax treaties with several countries. If you are a tax resident of a country that has a tax treaty with the U.S., you may be eligible to reduce or eliminate U.S. tax on your income. 

If you are eligible for a tax treaty benefit and wish to claim it on your employment income, you must file Form 8233 with your employer every year.

For more information about tax treaties and available benefits, please refer to Internal Revenue Service (IRS) Publication 901, U.S. Tax Treaties. 

If you claim a tax treaty benefit, you must file a tax return for that year, even if none of your income was taxed. If you don’t file the tax return, the IRS may reject your tax treaty benefit claim.

Yes. All nonresidents must file a tax return for every year they are in the U.S. The law requires U.S. employers to withhold a standard percentage of tax from each employee and to pay that tax to the U.S. government. 

Individuals must file a tax return at the end of each year to determine whether they owe additional taxes, or to request a refund if their employer deducted too much tax from their wages during the year.

After each calendar year ends, U.S. employers must give their employees Form W-2, Wage and Tax Statement. This form shows how much the employee was paid by that employer during the year and reports the taxes that were withheld. 

You must receive Form W-2 from each U.S. employer you worked for during the year. You must include all your W-2 forms in your annual tax return with the U.S. government.

If you did not work in the U.S. during the year, or if all your income was exempt under a tax treaty you signed up for, you will not receive Form W-2. (See “What is Form 1042-S?” below).  

ISU W-2 forms for 2025 are now available in Workday.  Individuals employed by ISU during 2025, received an e-mail on January 16, 2026, with instructions for retrieving their 2025 Form W-2 from Workday as follows:

• Log in to Workday
• Navigate to Personal on the left-hand side of the homepage
• Click on "Benefits and Pay” 
• Select the “My Tax Documents” oval under "Tasks and Reports" at the top of the page
• Click the "View/Print" button in the row for Tax Year 2025

Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, serves two purposes. 

You may receive Form 1042-S if you:

• received a taxable scholarship from a U.S. source, and/or
• received income (such as wages or scholarship) exempt from U.S. tax under a tax treaty.

You will receive Form 1042-S if you had a taxable scholarship and/or claimed tax treaty benefit during the tax year.  If this applies to you, wait to file your tax return until you have received Form 1042-S. 

You need 1042-S form to complete your tax return accurately. Scholarships used only to pay tuition and required fees (for example, a tuition scholarship for a Graduate Assistant) are not taxable. In those cases, Form 1042-S will not be issued.

If all your income for 2025 was earned as an employee, and you did not sign up for 2025 tax treaty benefits, you will receive Form W-2 instead of Form 1042-S.

Employers send Form W-2 to each employee on or before January 31st. If you were employed by Iowa State University during 2025, your Form W-2 for 2025 is now available in Workday. To access your 2025 Form W-2:

• Log into Workday
• Navigate to "Personal" on the left-hand side of the homepage.
• Click on “Benefits and Pay.” 
• Select “My Tax Documents” under "Tasks and Reports" at the top of the page.
• Click the "View/Print" button in the row for Tax Year 2025

If you were authorized to work off-campus during the year (for example on CPT or OPT) and have not received Form(s) W-2 from your off-campus employer(s) by February 1st, contact the employer(s) to request a copy.

Schools and sponsors send Form 1042-S by March 15th to those employees who signed up for tax treaty benefits and to students with taxable U.S.-source scholarships.

ISU delivers Form 1042-S through the FNIS system to individuals who give permission for electronic delivery. If you received a taxable scholarship or claimed tax treaty benefits, you will receive an email with instructions to authorize electronic delivery. 

If you do not authorize electronic delivery, your Form 1042-S is mailed to the U.S. address in your Workday record. 

If all your income for 2025 was earned as an employee, and you did not sign up for 2025 tax treaty benefits, you will not receive Form 1042-S. Instead, print your Form W-2 from Workday.

If you:

• Did not work in the U.S. during 2025, but received a taxable U.S.-source scholarship, you will need only Form 1042-S to prepare your 2025 tax return.  You will not have a Form W-2.
• Worked at ISU during 2025 and signed up for a tax treaty benefit that covered your entire earnings, all your income will be reported on Form 1042-S and no Form W-2 is needed to complete your tax return.
• Worked at ISU during 2025 and signed up for a tax treaty benefit that covered only part of your earnings for the year, you will receive both Form W-2 and Form 1042-S:
  • Form W-2 reports the taxable portion of your income not covered by the treaty. Form W-2 is available in Workday.
  • Form 1042-S reports the nontaxable portion of your income covered by a treaty. Form 1042-S is available in the FNIS system.
  • You will need both Form 1042-S and Form W-2 to complete your tax return.
• If you worked off-campus on CPT, OPT, or Academic Training for part of the year, your former employer may have produced a Form W-2 for you, but may not know your current mailing address.  
  • Please contact your former employer(s) if you do not receive your Form W-2 from them by February 1st.

It’s important to gather all your tax forms before you file your tax return.  A copy of every income reporting form (e.g., Form 1042-S and Form W-2) goes to IRS so they can check your tax return against these forms.   

If there is a discrepancy between the information you provide and the IRS records, IRS will contact you by mail to request additional information. This will delay the processing of your tax return and any refund you may be due.

Form 1095 is a report of health insurance coverage that you had or were offered by a U.S. employer during the previous year.  

This health care form provides information that residents for tax purposes may need when filing their tax returns.

If you are a nonresident, Form 1095 is for your records only and the information from it does not need to be included on your nonresident tax return. Do not attach Form 1095 to your tax return. 

Residents for tax purposes may use the information on Form 1095 to prepare their resident tax returns. (See “How do I know if I am a resident for tax purposes?” at the beginning of this FAQ).

Form 1098-T is a report of payments received, amounts billed, or refunds made for tuition and related expenses during the tax year. 

Nonresident students do not need Form 1098-T and it does not need to be included with a nonresident tax return. 

Residents for U.S tax purposes may use the information on this form to determine their eligibility for education tax credits. (See “How do I know if I am a resident alien for tax purposes?” at the beginning of this FAQ).

Form 1099 is a report of income received during the tax year from sources other than wages.  Some of the more common types of Form 1099 are:

• Form 1099-INT is a report of interest income earned on deposits with U.S. banks, and any taxes withheld by the bank. 
  • Nonresidents for U.S. tax purposes are generally exempt from tax on this type of interest income.  
  • Residents for U.S. tax purposes must include any bank interest reported on Form 1099-INT as taxable income on their tax return.
• Forms 1099-B and 1099-DIV report proceeds from the sale of stocks and bonds, dividend income and capital gains. 
  • Both nonresidents and residents must pay taxes on income reported on Forms 1099-B and 1099-DIV.
• Form 1099-G is a report of any State income tax refund received for the previous year.  
  • The amount shown on Form 1099-G may be taxable to both nonresidents and residents if it represents a refund of State taxes claimed as an itemized deduction on a prior year's tax return. 

You will need all Forms 1099 issued to you to properly prepare your tax return.

If you are a F-1 or J-1 nonresident who had no U.S.-source income for the year, you must file only Form 8843. Your F-2 or J-2 dependents must also file their own Form 8843.

Note that you can file Form 8843 using the Sprintax software ISSO provides free of charge to ISU students and scholars.

If you are a nonresident who was physically present in the U.S. in F or J status at any time during 2025, you must file Form 8843, even if you arrived in late December 2025 and had no U.S.-source income.

ISSO's Sprintax software can assist you to prepare the required Form 8843. You may also access Form 8843 online.

Yes.  U.S. tax law requires nonresidents to file a tax return with the U.S. government if they earned any U.S. source income.

The definition of "resident" for tax purposes is different from the definition used for immigration or tuition purposes.  The tax forms, tax rules, and tax software products that apply to residents are very different from those that nonresidents must use. 

Both residents and nonresidents should protect themselves and their legal U.S. immigration status by filing the appropriate tax form for their U.S. tax residency status. 

Nonresident students and scholars use Form 1040NR for their Federal (U.S. government) taxes.  "NR" means “nonresident” for tax purposes.  All nonresidents in F and J status must also file Form 8843, even if they had no income for the year. 

Nonresidents for U.S. tax purposes must not use Forms 1040 or 1040A.  

Individuals who qualify as residents for tax purposes use the same Form 1040 as U.S. citizens. 

PLEASE NOTE:

• If  you are an F or J student who first arrived in the U.S. in 2021 or later, you are a nonresident for 2025.  
• If you are a J-1 scholar who first arrived in 2024 or later you are a nonresident for 2025.  

It is not legal for nonresidents to file a resident tax return. 

ISSO has partnered with Sprintax to provide nonresident federal tax return preparation software at no charge to ISU students and scholars.  

Sprintax will determine if you are a resident or nonresident, prepare the required forms, and file your federal tax return electronically if you are eligible to do so. Check your e-mail from issotax@iastate.edu with instructions for accessing Sprintax. 

Many nonresident tax returns can be filed electronically. Sprintax provides free paper and electronic (for those who qualify) federal tax return filing for ISU's nonresident students and scholars. 

Some other free electronic filing options are also available for those who qualify. Two options for free e-filing of both federal and state nonresident tax returns are OnLine Taxes and TaxAct.

For residents, most tax software (TurboTax, H&R Block, TaxSlayer, TaxAct. etc.) provides electronic filing for resident returns.

However you choose to file, it is very important to complete the correct forms for your tax residency status.

If you are due a refund or owe no additional tax, mail Forms 1040NR, and 8843 to:

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

If you owe additional tax, mail Forms 1040NR, and 8843 to:

Department of the Treasury
Internal Revenue Service
P.O. Box 1303
Charlotte, North Carolina 28201-1303

Mail your State tax return(s) to the address indicated on the tax form instructions for the State(s) in which you worked during the year.

The Internal Revenue Service (IRS) offers multiple payment options including direct pay from a bank account, credit/debit card, digital wallet, through an online IRS account, and check or money order.  

Please note that the IRS charges a fee for some types of payments. For more information about available electronic payment options and corresponding instructions, please refer to the IRS Make A Payment page.

Nonresident taxpayers cannot file a joint return with a spouse, unless that spouse is a resident for tax purposes (see below). 

Instead, married nonresidents must select the "Married filing separately" status on their tax return, whether or not their spouse lives with them in the United States.

A nonresident who doesn’t meet the Substantial Presence Test (SPT) and doesn’t have a “green card” may be treated as a tax resident if they are married to a U.S. citizen, legal permanent resident, or someone who passes the SPT. 

This choice can be made if:

• at the end of the year, one spouse is a nonresident alien and the other is a U.S. citizen or resident for tax purposes, and
• both spouses agree to file a joint return and to treat the non-resident alien as a  resident alien for the entire tax year.

To make the election, the married couple must attach a statement to the joint tax return that is filed for the year. The statement should contain all of the following information:

• A declaration that one spouse was a nonresident and the other spouse was a U.S. citizen or resident on the last day of the tax year, 
• A confirmation that both spouses choose to be treated as U.S. residents for the entire tax year, and
• Each spouse's name, address, and taxpayer identification number (SSN).

When making this choice, remember that tax residents must pay tax to the United States on their total worldwide income. Nonresidents pay tax to the U.S. only on income earned in the U.S.

Nonresident taxpayers are not permitted to claim dependents or dependent credits with few exceptions.  

Only students and scholars who can claim dependents under U.S. tax treaties with Mexico, Canada, South Korea, or India (students only) may be eligible to claim the Child Tax Credit for U.S.-born child(ren) who have a valid Social Security Number.      

A dual-status alien is a person who is both a resident and a nonresident for tax purposes during the same tax year.

Dual status usually occurs in the year a person first arrives in the U.S. or the year in which a person leaves the U.S. for the final time. It may also occur if the residency status changes during the year. 

Tax returns for dual-status aliens are generally more complicated to prepare.  Please review the IRS website or speak with a tax advisor for assistance.

If you do not owe any additional tax, the Internal Revenue Service (IRS) will not financially penalize you except to keep any refund you would have received had you filed your return. 

However, the terms of your immigration status require that you comply with all laws of the United States, including income tax filing. 

• If you apply for permanent residence in the U.S. at a later date, you may be asked to prove that you have complied with all tax laws.
• If you are a nonresident with income exempt from U.S. tax by a treaty or have income from outside the U.S. and fail to file a tax return, both your treaty-protected and foreign-source income become subject to U.S. tax. 
• If you owe additional tax for the year, you must file a tax return and pay those taxes on time to avoid late fees. The IRS charges substantial interest and penalties on past due taxes. 

Failure to follow tax rules can also have far-reaching legal consequences.

If you are a nonresident, you must file Form 1040NR and nonresidents in F or J status must also file Form 8843. 

Filing the wrong tax form is tax fraud and can jeopardize your immigration status. The additional money you might receive is not worth the legal and financial trouble that could result from filing the wrong tax form.

F-1 and J-1 nonresidents for tax purposes are exempt from FICA (Social Security and Medicare) taxes on wages earned from legally authorized employment in the United States. 

If you are a nonresident, authorized to work off campus, and your employer withheld FICA taxes in error, you can request a refund of FICA taxes withheld in error. 

The law requires that you first ask your employer for a refund of the FICA taxes. If your employer cannot help you, file Form 843 and Form 8316 with the IRS to request a refund from the government. 

Attach the following to Form 843:

• A copy of the Form W-2 showing FICA taxes withheld
• A copy of your I-94
• A copy of your most recent entry visa
• Completed Form 8316
• A copy of Form 1040NR-EZ or 1040NR filed for the year in which the FICA was  withheld
• A copy of your I-20 or DS-2019
• A copy of your Employment Authorization Document (if applicable)
• If your immigration status changed during the tax year, attach the related USCIS Approval Notices

Mail your claim to:

Department of the Treasury
Internal Revenue Service Center
Ogden, Utah 84201-0038

More information about Form 843 and Form 8316 can be found in IRS Publication 519 (see page 61) or contact a tax advisor for assistance.

**Note that wages earned by those in J-2 status are not exempt from FICA taxes.

Tax forms and regulations vary from state to state. In Iowa you will use Form IA1040 to file your state tax return. For more information on filing your Iowa tax return see Iowa Tax Information.

In addition to your Federal tax return you must complete a tax return for each U.S. state in which you worked during the year. 

• Exceptions are Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming which have no state income tax on wages.

If you worked in both Iowa and another U.S. state (or states) during the year, you must complete Form IA1040 and attach an IA Form 126 or IA Form 130 depending on your situation. 

You'll need to file similar “part-year resident” forms for the other state(s) where you worked during the year. Multiple state tax returns can become complicated because you must report total income earned during the year to each state then calculate a prorated amount of tax applicable to the earnings from each state. 

If you need assistance, please contact a tax advisor.

Do not rely on your American friends for tax advice.

Chances are they do not know that the tax rules for nonresidents are very different from the tax rules that apply to them. Although their advice is well meaning, it is often unintentionally misguided. 

Please contact a tax advisor or consult the IRS Website for guidance.