Taxes

Filing Taxes as a Student or Scholar

If you did not earn income during the past year:

All international students, scholars, and their dependents physically present in the U.S. must complete Form 8843 and file it with the U.S. Internal Revenue Service (IRS), even if they earned no income.

Form 8843 advises the IRS that you were in the U.S. as a non-resident during the previous year.

If you earned income during the past year:

You must report your earnings to the IRS and state government.

• Every income tax situation is unique. UNO VITA volunteers provide tax guidance each spring to help you complete and file the necessary tax forms.
• April 15 is the annual deadline for filing all tax forms.
• Most international scholars are non-residents for tax purposes. If you are a non-resident, do not file as a U.S. resident through popular online tax preparation services—this is considered tax fraud and illegal.

What Qualifies as Income?

• Teaching or graduate assistantships
• On-campus or off-campus employment
• Optional Practical Training/Curricular Practical Training
• J-1 Academic Training
• J-1 Research Scholar or Professor

If you earned income as a paid employee, Form W-2, which is a report of your annual wages, will be sent to you by the end of January of the following year. The information on the W-2 is used to file your income taxes with the state and IRS.

Fellowships, scholarships, or grants from a U.S. source for living or travel expenses.

This income is usually reported on Form 1042-S and sent to you at the end of February/beginning of March of the following year. Form 1042-S is used to file your income taxes with the state and IRS.

Dividends or capital gains from U.S. mutual funds, stocks, or bonds.

You will receive information from your investment organization on annual dividends and capital gain earnings that you can use to report your income to the IRS and state government.

Any other income, awards, prizes, or royalties from U.S. sources.

These must be reported to the IRS and state government, except for interest earned on a U.S. checking or savings account or Certificates of Deposit (CD), which are not taxable for non-residents.

Tax Forms

You can find the latest tax forms at irs.gov, including:

• Form 8843 for exempt individuals
• Form 1040NR for students considered non-residents for tax purposes
• Form W-7 for taxpayer ID number
• Form 843 for refund requests
• Form 8316 for a refund of Social Security and Medicare taxes held in error

You can find the latest Nebraska tax forms at revenue.state.ne.us, including:

• Form 1040N Schedule for an individual return
• Form 1040N Schedule I for an adjustment to income
• Form 1040N Schedules II and III for crediting tax paid to another state

IRS Publication 519: U.S. Tax Guide for Nonresidents

IRS Publication 901: U.S. Tax Treaties