International Student Taxes
International students, scholars, and their dependents (regardless of age) are required to file taxes if they were in the U.S. during the previous calendar year to fulfill visa obligations. Federal and State returns must be filed on or before April 15.
- If an international student or scholar did not receive any source of income they need to file Form 8843.
- If the international student or scholar did receive income in the last calendar year then they would need to file Form 8843 and most likely Form 1040NR-EZ
- Dependents (including spouses and children of all ages) are also required to file Form 8843 if they were in the US during the previous calendar year.
- every individual, regardless of whether they are one family, will need to file their own Form 8843 and sent it to the appropriate address included on the tax form or tax form instructions in a separate envelope.
Tax filing can be very complicated; students are encouraged to contact a professional tax accountant for help preparing their tax documents.
List of tax resources
- Sprintax Non-Resident Tax Preparation
- Volunteer Income Tax Assistance (VITA)
- Internal Revenue Service (IRS)
- State of Utah
Tax filing will require students to complete four steps:
- Determine U.S. residency status
- Determine tax filing requirements
- Identify deductions or allowances
- Complete and send applicable forms
List of available forms for filing
Individual Taxpayer Identification Number (ITIN)
An ITIN is to provide identification for tax filing purposes only. It is not a form of identification for any office outside of the Internal Revenue Service (IRS). It is only an option for students who cannot receive an SSN. Students who have an SSN are not eligible for an ITIN. For an international student, an ITIN is most needed for the spouse and/or children of a student filing taxes who has received an SSN.
To apply for an ITIN, students will need to have the following:
- Completed Form W-7: Application for ITIN
- Appropriate identification documents (e.g. Passport)
- Valid US Federal income tax return
Send all information to one of the following addresses:
Internal Revenue Service
ITIN Operations
P.O. Box 149342
Austin, TX 78714-9342
If you are using a private delivery service send your Form W-7 package to:
Internal Revenue Service
ITIN Operations
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy 35
Austin, TX 78741-0000
For more information, instruction, and examples of the ITIN and W-7, visit the IRS's webpage.