International students have some responsibilities for reporting to the Internal Revenue Service each year. Students may be subject to US taxation based on the source and type of income and the number of years they have been present in the US.
As an International Student
Things to Know
1. The filing deadline is April 15, 2013.
2. "Income" is not limited to wages paid to you in cash, but may also include the portion of your scholarship, fellowship or assistantship that is applied to your housing and/or meal expenses. The portion applied to your tuition fees, books and supplies is generally not considered income.
3. The terms "resident" and "nonresident" are frequently used. Please note, that the US Citizenship and Immigration Services (USCIS) and the IRS use the terms differently. When filing taxes, use the IRS definitions for "resident" and "nonresident" to determine your tax status.
4. The United States and your country may have a tax treaty. Tax treaties may allow residents of foreign countries to be taxed at a reduced rate or to be exempt from U.S. income taxes (see link to IRS publication 901 below).
5. F-2 dependents (spouse and/or unmarried children of a F-1 student), regardless of age, are expected to file the IRS form 8843 annually in the United States, even if they have no income from a U.S. source.
Here is a list of common forms used by international students. The IRS (or equivalent state agency) publishes instructions to accompany each form. It is possible that a student may need to file more than one of the forms listed below. It is also possible that a student may need to file other tax forms not listed here depending on their individual circumstances.
Please consult a tax professional or access the IRS website and instruction booklets (see links below) for questions related to which forms apply to you.
Grand Canyon University is dedicated to provide high quality service for our Canadian students. Please be advised that the student is responsible for determining their eligibility for Canadian Tax Credits. Certain Grand Canyon University courses and programs may not meet certain requirements for tax credits, including but not limited to the minimum week and continuous enrollment requirements. For more information on Canadian Tax Credits, please contact The Revenue Canada Agency or visit www.cra.gc.ca.