Taxes
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As an international student, scholar, or faculty member in the U.S., it’s important to be aware of your potential tax filing obligations.
The deadline to submit tax forms for 2024 is April 15, 2025.
Note: Our international student, scholar, and faculty advisers are not tax experts and are not able to answer questions about your individual tax returns. We will refer you to the resources on this webpage.
Overview of Filing Responsibilities for International Individuals
If you were not physically present in the U.S. at all during 2024, you do not need to file any tax forms for the 2024 tax year.
Your tax filing responsibilities will vary based on whether you are considered a resident for tax purposes or a nonresident for tax purposes and whether you have U.S. source income or not. You can find information in a section below about how to determine your residency category (see “How Do I Know If I Am a Resident or Nonresident for Tax Purposes?”).
F-1/J-1 Students and J-1 Scholars
Individuals physically present in the United States in 2024 in F-1 or J-1 status, who are nonresidents for tax purposes:
Nonresidents and their dependents who have no U.S.-source income will only need to file form 8843. You may use Sprintax to complete this form for free.
Note: Any nonresident dependents in F-2 or J-2 status will also need to file this form.
Nonresidents who have a U.S. source of income must file additional forms. You will likely need to file federal, state, and local tax forms in addition to the form 8843.
Nonresidents may use Sprintax free of charge to prepare their federal taxes. As a nonresident for tax purposes, you have the option to pay a small fee to have Sprintax prepare your state taxes or can choose to file the state and local forms yourself without a fee.
Individuals physically present in the U.S. in 2024 who are classified as residents for tax purposes:
You will file the same tax forms as U.S. citizens using any available tax software other than Sprintax, or you can file federal taxes online for free through the IRS. It is also highly recommended to consult with a tax professional who is familiar with tax regulations for international individuals because there are additional requirements for reporting assets and income outside of the U.S.
H-1B, TN, E-3, O1 Visa Holders
If you are classified as a nonresident for tax purposes, you may use the Sprintax software free of charge to prepare your federal taxes. You will have the option to pay a small fee to have Sprintax prepare state taxes, or you can choose to file the state and local forms yourself without a fee.
If you are classified as a resident for tax purposes, you will file the same tax forms as U.S. citizens using any available tax software other than Sprintax or you can file federal taxes online for free through the IRS. It is also highly recommended to consult with a tax professional who is familiar with tax regulations for international individuals because there are additional requirements for reporting assets and income outside of the U.S.
How Do I Know If I’m a Resident or Nonresident for Tax Purposes?
The first thing to remember is that these terms are used only for tax purposes – they are not immigration terms.
Penn State has paid for access to the Sprintax software for nonresident students to prepare their federal taxes. To determine whether you are considered a nonresident for tax purposes, please use the Sprintax link that will be available in iStart in February 2025, and the software will make that determination for you. Watch for emails from our office because we will be in touch with this information.
Individuals can also refer to the Internal Revenue Service (IRS) Substantial Presence Test to calculate their residency status for federal tax returns.
What Documents Do I Need to Have Ready?
Any relevant documents from your employer, university, bank, or scholarship provider, such as W-2, 1099, 1042-S, 1098-T, etc.
Have your I-94 travel history printed or accessible so that you can enter the entry and exit dates into Sprintax.
Federal Tax Forms
If you are a nonresident for tax purposes, complete forms:
8843 (every nonresident for tax purposes in F/J visa status completes this form).
F-1/J-1 individuals who did not earn any U.S. source income or those whose "income" was bank interest on a checking or savings account only need to file form 8843.
All F-2 and J-2 dependents must also file form 8843.
You may use Sprintax to file your 8843.
1040NR (for nonresidents with U.S. income). Sprintax will complete this form for you along with the form 8843.
NOTE: Sprintax may not electronically file your taxes for you. For certain individuals, Sprintax generates the completed PDF forms only. You are then required to print, sign, and mail the paper forms in.
If Sprintax determines that you are a resident for tax purposes, you will file the same tax forms as U.S. citizens. You may use any available tax software other than Sprintax, or you can file federal taxes online for free through the IRS. It is also highly recommended to consult with a tax professional who is familiar with tax regulations for international individuals because there are additional requirements for reporting assets and income outside of the U.S.
State Tax Forms
Nonresidents have the option of using Sprintax for state tax forms. However, you will need to pay any associated fees.
If you lived/worked in Pennsylvania during the most recent calendar year, you can visit the PA Department of Revenue website to file your PA tax forms without a fee. You may be eligible to file PA tax forms electronically.
If you lived/worked in another U.S. state, please complete the tax forms of the state(s) you lived/worked in.
Local Tax Forms
If you have earned income in Pennsylvania, you may have to file local income tax returns for the county where you lived/worked.
You can find your local PA tax withholding rate by entering your home and work addresses into this official website.
