International Students: Tax FAQs

The IRS Form 8843 is the Statement for Exempt Individuals and Individuals with a Medical Condition. The form’s purpose is to provide the information to the government that demonstrates that you are exempt from having to use the Substantial Presence Test to establish your tax status.

Note that Form 8843 is an information statement, not a tax return. You will still need to file a separate form for your tax return.

No. By completing the 8843, you are simply stating that you are exempt from having to apply the rules of the Substantial Presence Test to your days of presence in the U.S. As a result, you are considered a non-resident for taxes and obliged to use the non-resident tax rules to calculate your taxes on U.S. source income.

The Form W-2, “Wage and Tax Statement,” is provided to you by your employer in January. It shows your total income for the recently completed calendar year and how much tax was withheld and sent to the federal government. If you have more than one employer during the calendar year, you will receive a W-2 form for each employer. The incoming and withholding from each W-2 you receive are added together on your tax return.

You will typically receive 4 exact copies of this form per employer. One is designated to be attached to your federal tax return. A second one is to be attached to your state tax return, if your state of residence requires it. The third copy is for a local return if one is required, which is very rare. The fourth copy is for your records.

Form 1042-S, “Foreign Person's U.S. Source Income Subject to Withholding,” is an end-of-year statement of funds received from U.S. sources that are not based on work. The form will indicate if any funds have been withheld for income tax. The income reported on this form includes the taxable portion of a Pomona scholarship (housing and meals) and any funds from the Career Development Office including stipends or miscellaneous funding for transportation, housing and/or meals while engaged in an internship.

The 1042-S from Pomona College is issued by the college finance office and is typically sent to your campus mailbox no later than March 15th. If you receive one of these forms, you will use the data to complete your tax return, then attach a copy of the form to your tax return(s) when preparing them for mailing. You may need to make additional copies of the form depending on the tax returns you have to file.

No. When the award you receive covers only tuition, it is not considered to be taxable income. That is also true for California taxes.

Yes. Any financial aid received beyond funds for your tuition and fees is taxable income.

If you are unable to get an SSN due to never having worked in the US but still need to file an income tax return, the IRS can assign you an Individual Taxpayer Identification Number (ITIN). The Sprintax software can assist you in completing the steps to get an ITIN.

No. As long as you are considered a non-resident for taxes, you only have to pay taxes on income you receive from U.S. sources (e.g., jobs on campus, Pomona scholarship, paid internships in the U.S., etc).

Yes, this income is taxed. This income is reported to you on the 1042-S.

No, you still owe taxes on that income. Even though your employer did not withhold any funds, you will still have to include the amount listed on the 1099-MISC as income on your tax return and pay any resulting tax on the money received.

No. If you are a non-resident for tax purposes, you cannot use TurboTax or any other software product that is designed for resident taxpayers. These products cannot file non-resident tax returns.

If you mistakenly use one of these products, it is likely that IRS will eventually discover your error. If it is then determined that you did not pay the taxes that were due or if you claimed deductions to which you were not entitled, you will then have to pay the correct tax amount plus penalties and interest.

Unless some other data entry mistake has been made, it appears that you have been an F-1 student in the U.S. for more than 5 years. Therefore, Sprintax has determined that you are a resident for taxes.

As a resident taxpayer, you can use TurboTax or any other commercially available tax products or services. You are also able to claim all the deductions or tax credits allowed for resident taxpayers.