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You Are a Non-resident Alien For Tax Purposes

When filing as a non-resident alien:

• New, beginning tax year 2006. Non-resident aliens who earned wages that are less than the amount of one personal exemption ($3,500 for 2008) are no longer required to file a tax return but they must still file Form 8843 for themself and any spouse and/or dependents in F-2 or J-2 status
• you must file Form 1040NR-EZ or 1040NR in addition to Form 8843 if you had U.S. earned income in excess of $3,500, had wages or scholarship income exempt by treaty, had taxable scholarship income or are due a refund of taxes
• your bank interest is NOT considered taxable income
• you are only required to declare U.S. source income
• Social Security and Medicare taxes should NOT be withheld from your wages
• you may be eligible to claim the following credits, exemptions or deductions
 

Personal Exemption for yourself - not your spouse or your dependents. (unless you are from Japan, Korea, Canada or Mexico - see below)
Itemized Deductions
....state or local income taxes paid in another state during the tax year
..... gifts to U.S. charities
..... loss caused by theft, vandalism, fire, storm, or similar causes or accidents
..... unreimbursed job related expenses

 

Citizens of Korea
 
Citizens of Canada and Mexico
 
Students from India (full-time students only)
 
All Others -
  
If you had NO U.S. source income during 2008
If you will itemize any of the itemized deductions listed above
If you will NOT itemize deductions (or are only claiming a deduction for state and local taxes)
 

 

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© International Office, The University of Texas at Austin ~ (materials usage)

Updated: February 11, 2009
Although the information contained in this web site has been reviewed by representatives of the Internal Revenue Service and should be adequate to assist most international students and scholars, it is not a substitute for advice obtained from the Internal Revenue Service or a qualified tax professional. If your visa status has changed in the past year, or you believe you have complicated tax issues, please consult the Internal Revenue Service or a qualified tax professional.