Tax Filing Information

Table of Contents:

Overview

  • All international students have a tax reporting obligation with the Internal Revenue Service (IRS), regardless of whether you work in the US or not. 

  • The 2026 tax filing season covers the period from January 1 – December 31, 2026. The tax filing deadline is April 15, 2027.

  • In general, most international students in F and J status are automatically considered nonresident tax filers by the IRS for their first five calendar years in the US, whilst visiting J scholars and researchers are automatically considered nonresidents tax filers for two out of the last six calendar years in the US. 

  • If you’ve been in the US for longer than the five- or two- year periods, you may be considered a resident tax filer by the IRS.

What is the distinction between a non-resident tax filer and a resident tax filer?

First, you cannot just decide to file as a resident tax filer. To determine if you should file as a nonresident or resident tax filer, please refer to determining an individual’s tax residency status.

  • A resident tax filer is taxed on worldwide income, whereas a non-resident is taxed only on U.S.-source income
  • Resident tax filers typically use Form 1040, while non-residents file Form 1040-NR (OR-40-N for state return)
  • Resident tax filers can claim a wider range of deductions and credits compared to non-residents
  • Non-resident tax filers have more limited filing requirements and obligations

Do international students pay taxes in the US?

Yes, if you are working and earning income while in the US, you must pay taxes. This includes income from on-campus employment, CPT, OPT, Academic Training and scholarships, fellowships and grants. There may be other US income as well.

Taxes based on employment (on-campus, CPT, OPT/STEM OPT):

  • The Internal Revenue Service (IRS) requires a percentage of tax withholding on all earned income in the US. This percentage can vary and depends on several factors. UO Payroll (or CPT/OPT employer) determines your tax rate and deducts federal and state taxes from your paycheck. 
     
  • If you are from a country which has an income tax treaty with the US (Student Tax Treaties), this can significantly reduce or eliminate any taxes you would normally have to pay out-of-pocket. Make sure you fill out Form 8233 when you are hired or email UO Payroll at payroll@uoregon.edu.
     
  • For more information on taxes for earned income in the US, please refer to UO Business Affairs: International Employees.

Taxes based on scholarships, fellowships and grants: 

  • The IRS requires 14% income tax withholding on the portion of scholarships that exceeds qualified expenses (non-qualified scholarships), unless scholarship or fellowship treaty benefits are available and formally claimed. UO Payroll deducts the portion of federal and state tax withholding that exceeds qualified expenses.
     
  • If you are from a country which has a tax treaty with the US (Scholarship Tax Treaties), this can significantly reduce or eliminate any taxes you would normally have to pay out-of-pocket. Make sure you have fill out Form 8233, if you have a tax treaty, with UO Payroll or email UO Payroll at payroll@uoregon.edu.
     
  • For more information on taxes for students with scholarships, fellowships or grants, please refer to UO Business Affairs: Payments to International Students & Scholars.

Do I have to pay taxes if I don’t work in the US and don’t have a scholarship?  

No, you don’t pay taxes because you have not received any US source income or scholarship, but you are required to file IRS Form 8843.

Who can help me with my taxes?

ISSS will guide you through the tax filing process between now and April 2027, but we cannot help you fill out your tax returns or answer any tax-related questions. 

ISSS has partnered with Sprintax to help students prepare their nonresident federal and state tax returns and answer tax-related questions. ISSS will cover the Sprintax charge to prepare a federal tax return (worth $55) for all international nonresident tax filers, but you must use a unique code when you create an account with Sprintax to get the discount. ISSS will make these codes available in January 2027. In addition, international Graduate Employees will receive a unique code for their state tax returns. 

What should I do Fall Term to prepare?

  1. Please watch the two videos below from Sprintax to learn more about paying taxes in the US and what to pay attention to now. 
  2. Apply for a social security number if you get an on-campus job.

  3. Apply for an individual tax identification number (ITIN) if you:
    • have a scholarship or fellowship, 
    • do not have a social security number, and 
    • do not plan on working in the US in 2026.