Nav Screen Region
Site Header Region
Page Header
Main Content Region

Immigration Resources & Updates

U.S. Tax Filing Information for International Students

F-1 and J-1 students and scholars may be required to file U.S. federal and/or state tax forms each year, even if no income was earned. Filing taxes does not necessarily mean that you will owe money. Filing requirements vary based on individual circumstances, including tax residency, income type, and whether any tax treaty benefits apply.

Because U.S. tax laws are complex and vary by individual circumstance, U.S. tax filing is a personal legal responsibility.

The International Student and Scholar Services team provides general information and referrals only. In accordance with national advising standards used by U.S. universities, our office is not permitted to provide individual tax advice or assist with preparing tax returns.

DISCLAIMER:  The following general information should not be taken as tax or legal advice.  California State University, San Bernardino cannot provide tax service with these reporting forms.  For tax preparation advice, please consult your tax advisor.

 
Who Must File? 

All F-1 and J-1 students are required to complete at least one tax form each year.

  • If you did not earn income, you must still file Form 8843
  • If you earned income, you may need to file additional tax forms

Tax Flyer

Please review our tax flyer for general information and resources. The flyer includes information about:

  • common tax forms used by international students and scholars
  • IRS guidance on determining tax residency
  • a general overview of who may need to file
  • tax preparation resources commonly used by international students

2026 Tax Flyer for International Students

Common Tax Forms

Depending on your circumstances, you may see or need information about forms such as:

  • Form 1040-NR
  • Form 8843
  • Form W-2
  • California state tax forms

Please review the flyer and official IRS guidance for more information.

 

Form 1098-T

Form 1098-T is an annual IRS form California State University, San Bernardino provides including student-related educational payments for annual income tax returns, as required by the IRS. 

👉  Learn more about the Form 1098-T and how to acquire one

Social Security Number (SSN) and ITIN

  • Students with authorized employment typically use a Social Security Number (SSN)
  • Students without SSN eligibility may need an Individual Taxpayer Identification Number (ITIN)

👉 Learn more about Social Security Numbers (SSN) and ITINs

 
When to Contact ISSS

You should contact ISSS if you:

  • Are unsure whether you need to file taxes
  • Need general guidance on available resources

The ISSS team is unable to provide specific tax advice. The ISSS team also does not provide discount codes or access codes to tax preparation software. 

👉 Schedule an Appointment

Immigration Resources

U.S. Embassies and Consulates Office

Check Embassies and Consulate for processing times.

Department of State Exchange Visitors (J-1) 

J-1 students are governed by the Department of State (DOS) Exchange Visitors program regulations.  Get the latest updates on the J-1 regulations.

SEVP (F-1)

F-1 students are governed by the Student and Exchange Visitor Program (SEVP). Get the latest updates on the F-1 regulations.

Study in the States

Resource tool for F-1 students to help maintain their status and answer questions they may have regarding F-1 visas.