U.S. Income Tax

All international students, as non-immigrant aliens are required to pay U.S. income tax, and in some cases, state income tax as well. In general, students who have been in the United States less than five years on the F-1 or J-1 status are exempt from paying Social Security tax. Do not confuse this with Income Tax.

During orientation, students are required to complete the W-4 forms for U.S. income tax purposes. Scholarship, fellowship, or assistantship awards that exceed tuition, minus the cost of course-required books, fees, supplies, and equipment are taxable income. The W-4 form is used to determine the amount of income taxes withheld from student pay during the calender year. Some countries may have an income tax treaty with the United States which will affect the taxation of students from those countries.

In the spring of the year, the Diversity Center will make arrangements for international students to file an income tax return. All income tax returns must be filed by April 15, and F-1 students must file even if they are no income.