The information below is not a substitute for advice from the Internal Revenue Service (IRS) or a qualified tax professional. Before reviewing this information, here are some important things to remember:
- UCI staff are not allowed to give individual income tax advice.
- The filing deadline to submit 2023 tax returns is Monday, April 15, 2024.
- Below you will find important information about tax filing responsibilities and requirements.
Your Tax Filing Status
An international student or scholar present in the US for even one day in 2023 still must file US federal tax forms for tax year 2023. The type of form(s) you need to complete depends on how long you’ve lived in the US and whether you’ve earned income.
All international students and scholars fall into one of two types of tax filing status: non-resident or resident alien for tax purposes.
- Most students and scholars begin as non-residents for tax purposes, but after a number of years in the US, they will become resident aliens for tax purposes (even if they remain in F-1 or J-1 status).
- One can be a resident alien for tax purposes while remaining in nonimmigrant visa status.
- Determine your tax residency through ONE of the following tools:
- The IRS Substantial Presence Test.
- Complete Step 1: Residency section in Sprintax.
- Check the table below:
| VISA TYPE | SITUATION | FEDERAL FORMS | STATE FORMS | YOUR TAX RESIDENCY |
|---|---|---|---|---|
| F-1/J-1 STUDENTS and F-2/J-2 STUDENT DEPENDENTS | Arrived in the United States in 2024 | You do not have to complete any forms for the 2023 tax year | ||
| Arrived in the United States in 2019 or later Did NOT Earn Money/Income in 2023 | Form 8843 | Not Needed | Non-Resident for Tax Purposes | |
| Arrived in the United States in 2019 or later Earned Money/Income 2023 | Form 1040NR and Form 8843 | Form 540 or Form 540 NR | Non-Resident for Tax Purposes | |
| Arrived in the United States in 2018 or earlier and present in the United States at least one day in each of the following years: 2019, 2020, 2021, 2022, 2023 Earned Money/Income 2023 | Form 1040 | Form 540 or Form 540 NR | Resident Alien for Tax Purposes* *If you were in the US for less than 183 days in 2023, use one of the other tools listed above. You might not be a resident alien for tax purposes. | |
| J-1 SCHOLARS and J-2 SCHOLAR DEPENDENTS | Arrived in the United States in 2024 | You do not have to complete any forms for the 2023 tax year | ||
| Arrived in the United States in 2022 or later and Did NOT Earn Money/Income in 2023 | Form 8843 | Not Needed | Non-Resident for Tax Purposes | |
| Arrived in the United States in 2022 or later and Earned Money/Income 2023 | Form 1040NR and Form 8843 | Form 540 or Form 540 NR | Non-Resident for Tax Purposes | |
| Arrived in the United States in 2021 or earlier and present in the United States at least one day in each of the following years: 2022, 2023 Earned Money/Income 2023 | Form 1040 | Form 540 or Form 540 NR | Resident Alien for Tax Purposes* *If you were in the US for less than 183 days in 2023, use one of the other tools listed above. You might not be a resident alien for tax purposes. | |
| H-1B or TN | Have been in the United States less than 183 days in 2023 | Form 1040NR | Form 540 or Form 540 NR | Non-Resident for Tax Purposes |
| Have been in the United States more than 183 days in 2023 | Form 1040 | Form 540 or Form 540 NR | Resident Alien for Tax Purposes | |
| **Note: The information in the table above 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. | ||||
For more information on how to file your tax forms, click on your tax residency below:
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 |