International Student and Scholar Services will provide tax guidance each spring. We partner with Sprintax to make the tax-filing process easier for you.
Filing Taxes as a Student or Scholar
As a nonresident in the United States, it is important to understand your U.S. tax filing requirements. If you earned income in the tax year, you are legally required to file federal and state tax form by April 15th. All international students and their dependents who were physically present in the United States in the previous year are required to complete the simple Form 8843, even if they earned no income.
Most international students are considered non-residents for tax purposes. We have partnered with Sprintax to make the tax-filing process easier for you. Sprintax will guide you through each step of filing your tax return. Their tax experts will help you prepare the required documents and determine whether you may be eligible for a tax refund. We will provide you with more information by email each spring.
Filing an International Student Tax Return - F-1 visa Tax Guide
It is very important that you use a system that prepares the non-resident Form 1040-NR. Do not allow any system to direct you to the resident Form 1040. For most international students and scholars, filing Form 1040 (without the “NR”) is incorrect and may result in penalties.
What Qualifies as Income?
Paid employment- Teaching or graduate assistantships
- On-campus or off-campus employment
- Optional Practical Training/Curricular Practical Training
- J-1 Academic Training
- J-1 Research Scholar or Professor
If you earned income as a paid employee, Form W-2, which is a report of your annual wages, will be sent to you by the end of January of the following year. The information on the W-2 is used to file your income taxes with the state and IRS.
Fellowships, scholarships, or grants from a U.S. source for living or travel expenses.
This income is usually reported on Form 1042-S and sent to you at the end of February/beginning of March of the following year. Form 1042-S is used to file your income taxes with the state and IRS.
Dividends or capital gains from U.S. mutual funds, stocks, or bonds.
You will receive information from your investment organization on annual dividends and capital gain earnings that you can use to report your income to the IRS and state government.
Any other income, awards, prizes, or royalties from U.S. sources.
These must be reported to the IRS and state government, except for interest earned on a U.S. checking or savings account or Certificates of Deposit (CD), which are not taxable for non-residents.
Tax Forms for Non-Resident Tax Filing
You can find the latest tax forms at irs.gov, including:
- Form 8843 for exempt individuals
- Form 1040NR for students considered non-residents for tax purposes
- Form W-7 for taxpayer ID number
- Form 843 for refund requests
- Form 8316 for a refund of Social Security and Medicare taxes held in error
You can find the latest Nebraska tax forms at revenue.state.ne.us, including:
- Form 1040N Schedule for an individual return
- Form 1040N Schedule I for an adjustment to income
- Form 1040N Schedules II and III for crediting tax paid to another state
IRS Publication 519: U.S. Tax Guide for Nonresidents
IRS Publication 901: U.S. Tax Treaties
If you have been in the U.S. for several years and have confirmed with a qualified tax professional that you are a resident for tax purposes, you should use one of the many available providers that assist with filing the resident Form 1040.