UCI International Center

International Taxpayer Information

Section 1

UPDATED 5/6/2020: The International Center is offering a pre-recorded webinar from CPA Gary Engler. The webinar explains the eligibility of foreign nationals for the Economic Impact Payment (sometimes called the Stimulus Rebate) and provides detailed explanations to many frequently asked questions on this topic. The webinar will be available until July 15th, 2020 by clicking here. 

Additional informaion can be found on the IRS Website

TAX WEBINAR: The International Center recently hosted a Tax Workshop for international students and scholars. The Webinar was conducted by CPA Gary Engler who assists international students and scholars about tax concepts and laws.

The webinar is available to view by clicking here

As an international student or scholar, you have the responsibility of filing federal and state income taxes. The information below is not a substitute for advice from the Internal Revenue Service [IRS] or a qualifed tax professional. Before reviewing this information, here are some important things to remember:

  • UCI staff are not allowed to give individual income tax advice.
  • If you have questions, you should consult with a tax advisor/professional for information on taxation and filing of taxes.
  • The filing deadline to submit 2019 tax returns is Wednesday, July 15, 2020. This deadline has been extended from April 15, 2020 due to COVID-19.
  • Federal tax forms are available through the Internal Revenue Service [IRS].
  • California state tax forms are available through the State of California, Franchise Tax Board.

Note: The information below is to be used only as a guide. Filing federal and state income tax forms is the personal responsibility of each international student and scholar. Information provided is not a substitute for advice from the Internal Revenue Service or a qualified tax professional.

VISA TYPESITUATIONFEDERAL FORMSSTATE FORMS
F-1/J-1 STUDENTS Arrived in the United States in 2020 You do not have to complete any forms for the 2019 tax year
Was in the United States in 2019
Did NOT Earn Money/Income in 2019
Form 8843 Not Needed
In the United States for all or part of 2015, 2016, 2017, 2018 year
Earned Money/Income 2019
Form 8843, Form 1040NR-EZ or 1040NR [NR= Non-Resident] Form 540NR [NR= Non-Resident]
Arrived in the United States in 2015 or earlier
Earned Money/Income 2019
Form 1040EZ or 1040 [You are considered a Resident Alien for tax purposes] Form 540
J-1 SCHOLARS Arrived in the United States in 2020 You do not have to complete any forms for the 2019 tax year
Did NOT Earn Money/Income in 2019 Form 8843 Not Needed
In the United States for all or part of 2017 and 2018 year
Earned Money/Income 2019
Form 8843, Form 1040NR-EZ or 1040NR [NR= Non-Resident] Form 540NR [NR= Non-Resident]
Arrived in the United States in 2016 or earlier Form 1040EZ or 1040 (Resident Alien for tax purposes) Form 540
H-1B or TN Have been in the in the United States less than 183 days in 2019 Form 1040NR-EZ or 1040NR [NR= Non-Resident] Form 540NR [NR= Non-Resident]
Have been in the United States more than 183 days in 2019 Form 1040 [Resident Alien for tax purposes] Form 540

Basic Tax Vocabulary

ALIEN

Any person who is not a United States citizen
COMPENSATION/EARNINGS Money for work performed; wages, salaries
INCOME Money earned by work or investments; wages, salaries, tips, some scholarship and fellowship grants
INCOME TAX RETURN Statement filed [completed and submitted] by the individual taxpayer to the Internal Revenue Service and State of California
INTERNAL REVENUE SERVICE The taxation agency of the United States where you file your personal income tax return and report your immigration status.
RESEARCH SCHOLAR/TEACHER Person who is not a student and who is temporarily in the United States on a J visa
STUDENT Person temporarily in the United States on an F and J visa
U.S. SOURCE INCOME All income, gain or loss from U.S. sources
W-2 Standard tax form showing the total wages paid to an employee and the taxes withheld during the calendar year: prepared by an employer for each employee. Generally, distributed during the last week of January until the second week of February.
WITHOLDING U.S. income tax automatically taken from your paycheck

Resources

FEDERAL TAXESCALIFORNIA STATE TAXES
Internal Revenue Service [IRS] Franchise Tax Board
Individual Taxpayer Information Frequently Asked Questions [FAQ]
Find Your Federal Tax Forms & Instructions Find Your CA State Tax Forms & Instructions
Frequently Asked Questions [FAQ] Contact the CA Franchise Tax Board
Contact the IRS