U.S. Taxes
The International Programs Office is not authorized to provide any tax advice. Please take a look at the information below for further assistance.
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Immigrants temporarily present in the United States as students, trainees, scholars, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income.
There is no minimum dollar amount of income that triggers a filing requirement for a nonresident alien, including a foreign student or a foreign scholar.
Filing IS required by nonresident alien students and scholars who have:
- A taxable scholarship or fellowship grant, as described in Chapter 1 of Publication 970, Tax Benefits for Education;
- Income partially or totally exempt from tax under the terms of a tax treaty; and/or
- Any other income that is taxable under the Internal Revenue Code.
Filing IS NOT required by nonresident alien students and scholars who have income ONLY from:
- Foreign sources;
- Interest Income from a:
a. U.S. bank
b. U.S. savings & loan institution
c. U.S. credit union
d. U.S. insurance company - An investment that generates Portfolio Interest (Described in Chapter 3 “Exclusions From Gross Income” – “Interest Income” – “Portfolio interest” of Publication 519, U.S. Tax Guide for Aliens);
- A scholarship or fellowship grant that is entirely a Tax-Free Scholarship or Fellowship Grant as described in Chapter 1 of Publication 970, Tax Benefits for Education; and/or
- Any other income that is nontaxable under the Internal Revenue Code. However, income that is not taxable because of an income tax treaty must be reported on a U.S. income tax return even though no income tax is due on the U.S. income tax return.