Students from India

Taxation

All non-immigrant international students and scholars who were present in the U.S. during any part
of the previous calendar year are responsible for filing a tax report to the U.S. Internal Revenue
Service (IRS) by April 15 of every year.

Filing a tax report is required (usually referred to as filing a ‘tax return’) whether or not you worked in the U.S., gained income in the U.S., or received a scholarship in the current year. The good news is that if you earned income in the U.S., you may be eligible for a tax refund if you overpaid or a complete reimbursement based on tax treaties.

Required Documents

  • W-2 form
  • 1042-S
  • Proof of identification (e.g. Passport, US license)
  • I-20, visa, I-94
  • Social Security Card
  • Tax treaty information, if applicable
  • Last year’s Federal & State returns, if available
  • Bank routing and account numbers
  • Rent payment stubs if living off campus

Free tax filing service is available at the Allen County Public Library.  However, keep in mind that volunteers are assisting with this service and may not understand how to file taxes for international students, so please do your own research on tax preparing software that is specific for international students. April 15 is the last day to file tax if employed and June 15 if not employed.

Important Dates, Documents, and Forms

Form 519 U.S. Tax Guide for Aliens, an IRS publication.

Form 8843 Statement for Exempt Individuals and Individuals with a Medical Condition. Students who have not earned wages from U.S. sources will file this form only.

Form W-2 Wage and Tax Statement. A form issued annually by employers (normally during the month of January).

Form W-4 Employee’s Withholding Allowance Certificate. A form completed by employees at the time of hire to indicate how much tax is to be withheld from the paycheck.

Form 1042S Foreign Persons U.S. Source Income Subject to Withholding. A form used to report
total scholarship/fellowship payments, income tax withheld, and other information relating to grant payments.

Form 1040NR U.S. Nonresident Alien Income Tax Return.

Form 1040NR-EZ U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents. This is a simplified version of the 1040NR. Most F-1 and J-1 students may file the 1040NR-EZ.

Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. Students who receive service free scholarships or fellowships must file Form W-8BEN.

Form 8233 Students who are employed in the U.S. (including teaching and research assistants) and are partially or fully exempt by treaty from U.S. taxation must file Form 8233 and the appropriate attachment with the employer to claim exemption from withholding each year.

Individual Taxpayer Identification Number

The ITIN is a tax processing number issued by the Internal Revenue Service (IRS). It is a nine-digit number. To apply for ITIN the applicant must appear in person at a local IRS office with passport and appropriate documentation and fill out a form W-7. The W-7 is then processed by the IRS and an ITIN is issued in about 6 weeks.

IRS Office Fort Wayne

Address
201 E. Rudisill Blvd
Fort Wayne, IN 46806
Find on Google Maps

Hours
Monday-Friday: 8:30 a.m. – 4:30 p.m.

Phone: 260.458.5000

Website: https://www.irs.gov/individuals/individual-taxpayer-identification-number-itin