International Taxpayer Information
Section 1
The UCI International Center hosted a live Tax Webinar event on Wednesday, 2/15/2023, for International Students and Scholars. Presenter, CPA Gary Engler, discussed topics to assist International Students and Scholars with income tax concepts and laws. A copy if the recording of the webinar can be accessed 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 2022 tax returns is Tuesday, April 18, 2023.
- 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 TYPE | SITUATION | FEDERAL FORMS | STATE FORMS |
|---|---|---|---|
| F-1/J-1 STUDENTS | Arrived in the United States in 2023 | You do not have to complete any forms for the 2022 tax year | |
| Was in the United States in 2022 Did NOT Earn Money/Income in 2022 |
Form 8843 | Not Needed | |
| In the United States for all or part of 2018, 2019, 2020, 2021 year Earned Money/Income 2022 |
Form 8843, Form 1040NR-EZ or 1040NR [NR= Non-Resident] | Form 540NR [NR= Non-Resident] | |
| Arrived in the United States in 2018 or earlier Earned Money/Income 2022 |
Form 1040EZ or 1040 [You are considered a Resident Alien for tax purposes] | Form 540 | |
| J-1 SCHOLARS | Arrived in the United States in 2023 | You do not have to complete any forms for the 2022 tax year | |
| Did NOT Earn Money/Income in 2022 | Form 8843 | Not Needed | |
| In the United States for all or part of 2020 and 2021 year Earned Money/Income 2022 |
Form 8843, Form 1040NR-EZ or 1040NR [NR= Non-Resident] | Form 540NR [NR= Non-Resident] | |
| Arrived in the United States in 2019 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 2022 | Form 1040NR-EZ or 1040NR [NR= Non-Resident] | Form 540NR [NR= Non-Resident] |
| Have been in the United States more than 183 days in 2022 | 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 |