Being an international student makes taxes feel confusing, but you can handle them; start with the basics and collect your documents first. This article covers the forms you might need, the filing deadline for tax year 2025, how to get an ITIN versus using an SSN, and the steps to take if your only U.S. funding was a scholarship. Quick-reference: file Form 8843 even with zero U.S. Income; file Form 1040-NR if you had U.S. Wages or taxable scholarship; get an ITIN with Form W-7 if you don’t qualify for a Social Security number. Useful links: IRS international pages (https://www.irs.gov/individuals/international-taxpayers), Form 8843 (https://www.irs.gov/forms-pubs/about-form-8843), Form 1040-NR (https://www.irs.gov/forms-pubs/about-form-1040-nr), ITIN info (https://www.irs.gov/individuals/individual-taxpayer-identification-number).

Prerequisites — who must file and why

First, check whether the IRS considers you a resident or nonresident for tax purposes — that decision changes which forms you file. Most F-1 and J-1 students are nonresident aliens for their first five calendar years in the U.S.; during that period they’re generally exempt from the Substantial Presence Test. After that, the Substantial Presence Test applies: you’re a resident if you were present 31 days in the current year and a total of 183 days using the IRS formula (all days this year + 1/3 of days last year + 1/6 of days the year before).

If you’re a nonresident and earned U.S.-source income — wages, taxable scholarship money, or certain investments — you need to file a U.S. return. There’s no minimum dollar threshold for nonresident filing. Even if you had no U.S. Income, you still must file Form 8843 to explain your exempt status.

Quick checklist before you start

  • Immigration documents: I-20 or DS-2019, passport, visa, entry stamps.
  • Income documents: Form W-2 (wages), Form 1042-S (scholarships/fellowships taxed or reported), Form 1099 (other income), any pay stubs.
  • Tax ID: Social Security Number (SSN) or apply for an ITIN with Form W-7 if you don’t qualify for an SSN.
  • University statements: tuition statements (Form 1098-T may be issued but often isn’t useful to nonresidents), campus tax guides.
  • Dates: Filing deadline for tax year 2025 is April 15, 2026. If you owe tax and can’t pay, file on time and pay what you can.

Step-by-step: How to file taxes in the United States as an international student

Follow these numbered steps to finish a correct tax filing.

  1. Determine residency status. Use the Substantial Presence Test and the F/J nonresident exemption rules. If you’re in the first five calendar years on F-1 or J-1, you’re most likely a nonresident. Check IRS Publication 519 for details or ask your campus international office.
  2. Collect income documents. Employers must give you Form W-2 by January 31 each year showing wages and federal/state tax withheld. Scholarship or fellowship payments that were reported or taxed will appear on Form 1042-S. If you did any freelance work or contract work, you might get Form 1099.
  3. Get your tax ID: SSN or ITIN. If you have a job and are eligible for an SSN, apply at the Social Security Administration. If you’re not eligible for an SSN (for example, you need an ITIN to file a return), file Form W-7 with the IRS. When applying for an ITIN, you usually attach your federal tax return to the W-7 unless you have an exception. See https://www.irs.gov/individuals/individual-taxpayer-identification-number.
  4. File Form 8843 (required for most nonresident students). Every nonresident alien student, even with no U.S. Income, must file Form 8843 to document the claim of exempt status. Mail or submit it according to IRS instructions. See form page: https://www.irs.gov/forms-pubs/about-form-8843.
  5. Choose the correct federal return: 1040-NR or 1040. Most international students who remain nonresidents file Form 1040-NR (U.S. Nonresident Alien Income Tax Return). Those who meet residency rules will file Form 1040 like other U.S. Residents. Nonresident aliens generally can’t claim the standard deduction on Form 1040-NR, though a few narrow exceptions exist for treaty residents — check IRS guidance.
  6. Prepare the return. You can prepare Form 1040-NR yourself using IRS forms and instructions, or use tax software that supports nonresident returns. Not all popular consumer software supports 1040-NR: common options for international students include Sprintax and Glacier (paid), university-sponsored services, or in-person tax help at campus international/student services. Expect paid 1040-NR services to cost roughly $30–$150 depending on complexity and vendor; in-person preparation at national chains (H&R; Block) will vary by location and often costs $100+ for nonresident filings.
  7. File federal and state returns. Mail or e-file your federal return per the form instructions. Many nonresident returns must be mailed. State rules differ — if you worked or lived in a state, check that state’s Department of Revenue website for forms and deadlines (find links via https://www.usa.gov/state-tax). Some states have a standard deduction or personal exemptions different from federal rules.
  8. Pay taxes or get a refund. If tax was withheld on your W-2 or 1042-S and you’re due a refund, the IRS will send it by check or direct deposit if you provided U.S. Bank details. If you owe, pay online via IRS Direct Pay, EFTPS, or include payment with your mailed return to avoid penalties. If you can’t pay in full, file on time and set up a payment plan via the IRS website.
  9. Save your tax return, W-2s/1042-S forms, passport pages, and visa documents for several years in case questions come up. Keep copies of your return, Form W-2, 1042-S, passport pages, I-20/DS-2019 and any correspondence with the IRS.

Costs, fees, and eligibility details

Filing can be free, low-cost or expensive depending on how you do it:

  • If you only file Form 8843 and have no U.S. Income, it’s effectively free — just print and mail the form yourself.
  • DIY paper filing for Form 1040-NR: low-cost (postage and printing only).
  • Commercial online services that support nonresident returns (Sprintax, Glacier) typically charge per federal return — expect roughly $30–$150 depending on employer wage withholding, treaty claims, and whether you add state returns. University-sponsored tax clinics may offer discounted pricing or free workshops.
  • In-person tax prep (national chains or CPAs): often $100–$400 for nonresident filings depending on complexity. Shop around including certified acceptance agents (CAA) who help with ITIN applications.

Where to get official help

Primary federal resources: IRS international taxpayers page (https://www.irs.gov/individuals/international-taxpayers), Form 1040-NR page (https://www.irs.gov/forms-pubs/about-form-1040-nr), and Form W-7/ITIN page (https://www.irs.gov/individuals/individual-taxpayer-identification-number). Campus resources: international student office, campus tax workshops, and student legal services. State resources: your state Department of Revenue website — links at https://www.usa.gov/state-tax.

Tips that save time and money

  • Start by collecting all Forms W-2 and 1042-S; employers and payers must send these by January 31. If you don’t get them, request them immediately.
  • File early — it reduces errors and speeds refunds.
  • Use a certified acceptance agent (CAA) for ITIN applications to avoid sending original passports to the IRS.
  • If you had taxes withheld but are a nonresident, file for a refund — many students receive refunds after filing 1040-NR.
  • Keep digital copies of immigration and income docs. You’ll need dates and entry stamps for residency tests.

Common mistakes to avoid

  • Not filing Form 8843 when required — even with zero income this form is mandatory for most nonresident students.
  • Filing Form 1040 (resident return) instead of Form 1040-NR while you’re a nonresident — that triggers processing delays and possible penalties.
  • Missing treaty reporting rules — some treaty-based exemptions must still be reported on your return, even if no tax is due.
  • Using consumer tax software that doesn’t support 1040-NR — it can lead to incorrect filing or rejection.
  • Forgetting state returns — many states require a separate return for income earned or withheld in that state.

File Form 8843 even with no U.S. Income, meet the April 15, 2026 deadline for 2025 income, and use IRS pages and your campus international office as first stops for help.