Taxes


All international students, scholars, and their dependents present in the U.S. during any part of the 2014 calendar year are responsible for filing annual tax forms (often called "tax returns”). Filing tax forms is required whether you or your dependents worked or earned income in the U.S., or received a taxable scholarship or fellowship in 2015.

Your Tax Filing Status

Many (not all) of TAMIU’s international students are considered non-residents for tax purposes.

Determining Your Tax Filing Status

Under certain circumstances, an international student who has non-resident status for immigration purposes may be classified as a resident for tax purposes. It's important to know which is your tax filing status so you will complete the correct tax forms.

Resources to Determine Your Tax Filing Status

You can quickly find out by completing a few questions on GLACIER . If GLACIER determines that you are a non-resident for tax purposes, you may proceed to use GLACIER to complete the federal tax forms. GLACIER is not available for international students or scholars who are determined to be residents for tax purposes.

No Income and Non Resident Alien for Tax Purposes?
You Must File Tax Form 8843 by June 15, 2017

All international students and their dependents present in the U.S. under an F or J nonimmigrant status must file Form 8843 "Statement for Exempt Individuals and Individuals with a Medical Condition"even if they received NO income in 2014. Form 8843 is not a U.S. income tax return. It is an informational statement required by the U.S. Internal Revenue Service (IRS) for non-residents for tax purposes (including spouses or dependents of non-residents).

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215

Who Must File

Filing IS required by nonresident alien students and scholars who have:

  1. A taxable scholarship or fellowship, as described in Chapter 1 of Publication 970, Tax Benefits for Education;
  2. Income partially or totally exempt from tax under the terms of a tax treaty; and/or
  3. Any other income, which is taxable under the Internal Revenue Code.

Filing IS NOT required by nonresident alien students and scholars who have income ONLY from:

    1. Foreign sources;
    2. Interest Income from: An investment, which generates Portfolio Interest (Described in Chapter 3 "Exclusions From Gross Income" - "Interest Income" – "Portfolio interest" of Publication 519 U.S. Tax Guide for Aliens):
      • U.S. bank
      • a U.S. savings & loan institution
      • a U.S. credit union
      • a U.S. insurance company
    3. A scholarship or fellowship, which is entirely a Tax Free Scholarship or Fellowship as described in Chapter 1 of Publication 970, Tax Benefits for Education; and/or
    4. Any other income, which is nontaxable under the Internal Revenue Code. However, income, which is not taxable because of an income tax treaty must be reported on a U.S. income tax return even though no income tax is due on the U.S. income tax return.
For more information, visit International Revenue Service (IRS).

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