U.S. Tax Filing Information for International Students
International students and alumni may have U.S. federal and/or state tax filing responsibilities. Filing requirements vary based on individual circumstances, including income and tax residency.
Tax filing is a personal legal responsibility. International Student and Scholar Services (ISSS) provides general tax information and resources only.
ISSS staff are not tax experts or attorneys and cannot provide individual tax advice, determine which tax forms you must file, or prepare tax returns.
If you need advice about your individual tax situation, you should consult a qualified tax professional.
Annual Tax Information and Resources
Each year, ISSS provides a Tax Flyer for International Students with general information and resources to help international students and alumni learn about U.S. tax filing.
The flyer includes general information about:
- Common tax forms;
- Tax residency resources;
- Who may have a filing requirement; and
- Tax preparation resources commonly used by international students.
Use the flyer as a starting point and consult official tax resources or a qualified tax professional if you need information about your individual circumstances.
Common Tax Forms
Depending on your individual circumstances, you may receive or need information about different federal or state tax forms. Common forms international students may encounter include:
- Form 1040-NR - U.S. Nonresident Alien Income Tax Return
- Form 8843 - Statement for Exempt Individuals and Individuals With a Medical Condition
- Form W-2 - Wage and Tax Statement
- California state tax forms
The forms that apply to you depend on your individual tax situation. ISSS cannot determine which forms you are required to file.
Review the annual Tax Flyer and official tax resources for general information.
Form 1098-T is a tuition statement related to certain educational payments and tax benefits.
International students may have questions about whether they will receive a Form 1098-T or how to access it. Contact ISSS if you have general questions about Form 1098-T, or visit the Student Financial Services webpage for information about accessing your form.
ISSS can provide general information about the process but cannot determine whether Form 1098-T applies to your individual tax situation or provide tax advice.
Social Security Number (SSN) and ITIN
A Social Security Number (SSN) and an Individual Taxpayer Identification Number (ITIN) are different types of taxpayer identification numbers.
Some international students may already have an SSN because of authorized employment. Students who are not eligible for an SSN may encounter information about an ITIN when reviewing their tax filing requirements.
ISSS cannot determine whether you need an SSN or ITIN for your individual tax situation. Review official tax information or consult a qualified tax professional if you have questions about which taxpayer identification number may apply to you.
For information about Social Security Numbers and the ISSS process for eligible international students, visit the Social Security Number (SSN) page.
Questions About Taxes?
ISSS provides general tax information and resources for international students and alumni. You may contact ISSS if you have questions about the tax information or resources provided on this page, including questions about Form 1098-T.
Please remember that ISSS staff are not tax experts or attorneys. We cannot:
- Determine which tax forms you are required to file;
- Review or prepare your tax return;
- Provide individual tax or legal advice; or
- Provide tax preparation software, discount codes, or access codes.
If you need advice about your individual tax situation or assistance preparing a tax return, consult a qualified tax professional.