International student and scholars are required to abide by all taxation laws while in the U.S. You and your dependents, whether or not you have U.S. income, are responsible each year for submitting an annual income-tax statement to the Internal Revenue Service (IRS). The following information is not indtended to take the place of a professional tax advisor.
Sources of U.S. income may include on-campus employment, scholarships, fellowships, graduate assistanships, practical or academic training, and any compenstion received for labor.
Be sure to inquire about the applicability of any tax treaty that might exist between your country and the United States. For more information about the treaties, See IRS Publication 901, U.S. Tax Treaties at www.irs.gov.
You are responsible for helping your employer estimate how much of your income should be "withheld" or deducted from your wages for the purpose of paying taxes. Your employer pays those amounts directly to the U.S. Treasury on your behalf. You verify each year in your annual tax return that you paid the right amount over the course of the year. If you paid too much, you may claim a refund.
The following are tax-related form you should be familiar with:
- W-2 – Your employer will provide you this form by the 31st of January for the prior year’s income. It shows how much you’ve earned and how much was withheld in taxes.
- 1099-INT – Your bank will send you this form showing how much interest income you earned. Non-residents are not taxed on this interest, however you may need to include this form with your tax return.
- 1042-S – If you receive scholarships, the giving organization will send you this form. For students, this form will be provided by the ISU payroll office. Only scholarship money used for room and board is taxable. Scholarship money used for tuition, fees, and books is not taxable.
- 1040NR or 1040NR-EZ – You will use one of these forms to file a federal tax return. The simplified form (1040NR-EZ) is sufficient for most students.
- Form 43 – You will use this form to file a state tax return.
- 8843 – This form MUST be filed by ALL international students, with or without income. It identifies you as a non-resident and prevents any of your income from abroad from being taxed.
The International Programs Office hosts a tax workshop every year in March. Please see our calendar for the dates of the event.
You may download the most recent tax workshop PowerPoint Presentation given by the Idaho State Tax Commision. Again, the International Programs Office does not offer tax advise and such advise should be obtained by a certified tax consultant!