Non-citizens in the US have specific tax obligations that depend on visa status and time spent in the country. Here's what international students and workers need to know.

Tax Filing for International Students and Visa Holders

Resident vs. Non-Resident Alien

Resident Alien

Taxed on worldwide income (like U.S. citizens)
File Form 1040
Qualify for most deductions and credits

How to qualify: Green card holder, OR pass the Substantial Presence Test (183+ days using a weighted formula)

Non-Resident Alien

Taxed only on U.S.-sourced income
File Form 1040-NR
Cannot claim most U.S. tax credits
Cannot file jointly with U.S. citizen spouse (in most cases)

F-1 Student Visa

Generally non-resident alien for first 5 years
Must file Form 8843 even with no income
Scholarship income may be partially taxable
OPT income is subject to income tax but may be exempt from FICA

J-1 Exchange Visitors

Non-resident for first 2 years as exchange visitor
Same FICA exemption if non-resident

Tax Treaties

The U.S. has tax treaties with many countries that may reduce withholding and taxes for foreign nationals.

ITIN (Individual Taxpayer Identification Number)

If you're not eligible for a Social Security number, apply for an ITIN to file your return.

Non-citizen with U.S. income? International tax rules are complex — let us help you file correctly.

Tax Filing for International Students and Visa Holders