Income Tax Requirements of F-1 International Students
The U.S. State and Federal governments require you to complete tax forms annually for the previous year. These forms must be filed/mailed by April 15, 2019.
F-1 INTERNATIONAL STUDENT:
The U.S. federal government and the State of Michigan tax income persons in the United States earn on an annual basis. The period taxed for most persons is the calendar year and taxes owed must be paid by mid-April.
The IRS Volunteer Income Tax Assistance (VITA) Program has trained volunteers who help low to moderate income people who cannot prepare their own tax returns. Be sure to ask if they are trained in 1040NR-EZ forms.
NOTE: All F-1 students and their F-2 dependents must complete Form 8843 and send it to the Internal Revenue Service, even if they did not work.
You should complete the form as follows:
- Fill in the portion before Part I as directed
- Complete Part I
- 1a is the type of visa you used to enter the U.S.
- 1b is the status you now hold: F-1
- For 4a, count the days in 2018 you were NOT in the U.S. and subtract from 365
- Skip parts II, IV and V
- For part III, #9 write: Oakland Community College, 739. S. Washington, Royal Oak, MI 48067
- For part III, #10 write: International Student Advisor, Telephone: 248.246.2563, same address as in #9
- Follow the signing instructions at the bottom of page 2 of the form
- Follow mailing instructions on page 4, under "When and Where To File"
F-1 students who worked and had U.S. income in 2018 may also file a federal tax form called a 1040 NR EZ. You are not required to file this form if your income for 2018 was below $10,350. However, you might want to file to see if you are entitled to a refund of some of the federal taxes that were withheld from your paychecks during 2017. There are some persons who do not qualify for filing a 1040 NR EZ and they must file a 1040 NR. If your income was above $10,350 you MUST file either a 1040 NR EZ or 1040 NR. You must also then file a State of Michigan income tax form.
Please note that the information and forms for the 2018 tax year will not be posted by the State of Michigan or U.S. federal tax service (Internal Revenue Service) until January 2019.