Tax Information

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All students who were employed (including money earned through employment, internships and assistantships, CPT & OPT) in 2017 and/or received taxable scholarship funds in 2017 will need to file a U.S. FEDERAL tax return (1040NREZ or 1040EZ depending on how long your have been in the U.S.), and a Virginia STATE tax return, this spring.

The FEDERAL filing deadline will be April 17, 2018.


FORM 1040 TAX INFORMATION FOR THOSE WHO MUST FILE A TAX RETURN

  • Students who WORKED in the United States at any time during 2017 should be receiving some tax forms in the mail (or via the internet) from their employers by the end of January. The type of forms that you might receive are called "W-2" forms.
  • Students who received TAXABLE scholarship/fellowship/grant funds in 2017 might receive a "1042-S form". No Regent scholarships this year will be taxable, but if you are receiving funds from other agencies or organizations, you may receive a 1042-S Form and must file the Form 1040NR. Scholarships that cover expenses other than tution and fees (such as living expenses, travel expenses or research expenses) will be taxable.
  • For students who received U.S. income and/or taxable scholarship funds in 2017, the 8843 form should be filed TOGETHER WITH the tax forms 1040NR or 1040NR-EZ by April 17, 2018.

FORM 8843 FOR THOSE WHO DO NOT NEED TO FILE A TAX RETURN

  • Form 8843 MUST be Filed by ALL F-1 Students & F-2 Adult Dependents Who Were Physically Present in the United States in the Year 2017: This form must be filed whether or not you received any U.S. income, scholarship, or grant funds. If you did not have job and taxable scholarship in 2017, you need to fill out Form 8843. If you have a spouse here in the U.S. on an F-2 visa, s/he will also need to fill out the Form 8843.

SUBSTANTIAL PRESENCENCE TEST & WHICH TAX FORM TO FILE

Years in the U.S.A. Tax Classification Form to File
Less than 5 years in F-1 status NON-RESIDENT ALIEN FORM 1040NR-EZ
(or Form 1040NR*)
5 or more years in F-1 status RESIDENT ALIEN FORM 1040EZ
(or Form 1040A*)

  • If you have been physically present in the United States for less than 5 years, you should file the Form 1040NR-EZ for Non-Resident Aliens.
  • If you have been physically present in the United States for 5 years or more, you are considered a "RESIDENT ALIEN" for tax purposes, which has nothing to do with your immigration status and everything to do with the fact that the IRS wants to now tax you as if you were an American (higher).

***If you have dependents, own property in the US, or have high deductible tax items, you can itemize your deductions on the 1040NR and 1040A, but not the EZ forms.


Important Links

1040NR-EZ 1040NR-EZ instructions 1040NR 1040NR instructions
1040EZ 1040EZ instructions 1040A 1040A instructions
Virginia Tax Form 760 Virginia Tax Instructions Form 8843 Form 8843 easy instructions