Overview
Most international students, scholars, and their families have some type of annual tax filing requirement with the U.S. government’s Internal Revenue Service (IRS)!
Your individual tax filing requirement will depend on your U.S. immigration status (F-1 Student, J-1 Research Scholar, H-1B Employee, etc.), U.S. tax residency status (resident or nonresident for tax purposes), and type of income (employment wages, scholarship, investment income, etc.).
There are two U.S. tax residency statuses: resident and nonresident. Don’t confuse U.S. tax residency status with the immigration definition of residency (i.e., green card holder) as they are different. The table below highlights how immigration status determines tax residency.
General guidelines for determining tax residency
F-1 and J-1 students (including J-1 Student Interns) and their dependents | nonresidents during their first five years of U.S. presence |
| J-1 scholars (e.g., research scholars, short-term scholars, professors) and their dependents | nonresidents during their first two years of U.S. presence |
| H-1B, O-1, TN employees and their dependents | can be nonresidents for up to 182 days of U.S. presence |
If you have held multiple U.S. immigration statuses in your life, the determination of your U.S. tax residency status is more complex and must be calculated using the Substantial Presence Test. U.S. tax residency status can change over time. It is very important to accurately determine your U.S. tax residency status for each tax year to file the correct forms with IRS, receive all the tax benefits for which you are eligible, and to comply with U.S. tax and immigration laws.
Many international students and scholars must also file a state income tax return. The federal tax return (filed with the U.S. government) is completely different from the state tax return (filed with the local state tax government, e.g. State of Iowa). Most students and scholars are required to file both federal and state tax returns, however, there are circumstances where only a federal tax return is required.
Income tax filing deadlines:
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The U.S. tax system is complicated, and ISSO is available to help you make the correct and legal choices for your individual circumstances. For more information, please explore other sections of the ISSO website and/or contact issotax@iastate.edu