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Every F-1 and J-1 student who is a nonresident alien (NRA) for tax purposes should file a , whether they had U.S.-source income or not. This also applies to dependents in F-2 or J-2 status. The form 8843 does not require a tax ID for filing. DEADLINE: June 15 if submitting 8843 only.

If you are a resident alien (RA) for tax purposes, then you do not have to file the form 8843. However, as an RA, you are responsible for reporting all source income, not just U.S.-source, on .

For an NRA with any U.S.-source income, you normally have to file a federal income tax return with a . If filing the 1040NR, submit the 8843 with this form.

Federal Income Tax Return DEADLINE: April 15 or the first business day after the 15th if it falls on a weekend
State Income Tax Return DEADLINE: April 20 or the first business day after the 20th if it falls on a weekend

You should read the instructions about "who should file?" on the instructions for (nonresident alien), or the (resident alien). For an NRA, if you have any amount of U.S.-source income, you must file. For an RA, you must file if your income meets a certain amount called an income threshold.

are separate from federal returns, and taxation, if any, may be different. You should read the equivalent form instructions.

 

Residency for Federal Tax Purposes

The following information refers to F-1 and J-1 students who may be filing a Federal Tax Return. It is applicable to the year for which you filing a tax return.

If you think you will be filing a U.S. income tax return, you must determine for yourself if you are a "resident for tax purposes" or a "nonresident for tax purposes." You do this by applying the . If you are currently or were at any time in the past a student on an F, J, M, or Q visa, . These years need not be consecutive, and they include years that you also came as a dependent of those visa classifications.

You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for the calendar year (the year you are filing taxes for, not the year in which you submit the tax return; for example, in 2022, you may submit a tax return for 2021). To meet this test, you must be physically present in the U.S. on at least:

1. 31 days during the current year (the year you are filing for), and
2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
   • All the days you were present in the current year, and
   • 1/3 of the days you were present in the first year before the current year, and
   • 1/6 of the days you were present in the second year before the current year.

Based on this test, if you determine you are a resident for tax purposes, then you must file using tax forms for U.S. residents. If you are a nonresident for tax purposes, you must file using tax forms for Nonresidents. Students married to a U.S. citizen or permanent resident may have different options to file based on their marriage status.

State Residency for Hawai'i Tax Purposes

State tax returns consider residency differently than the federal. The Hawaiii State Tax Return definitions of residency ("domicile") for tax purposes has separate instructions for determining state residency. In general, F-1 and J-1 students will be considered nonresidents of Hawai'i on the state tax return. If you are filing a tax return for another state, read that state's instructions carefully, as they may differ state to state.

• W-2 form: Employees send this form out by the end of January each year. The form reports the total income you received from an employer during the preceding calendar year and also totals the amount of withheld funds, (for taxes, social security, health insurance premiums, etc.). Expect to receive a W-2 by the end of January. If you did not receive this form from any employer you worked for in the past year, contact them immediately to get a copy. You should receive multiple copies: one for you to keep, one to attach to and send with your federal tax form, and one to attach to and send with your state tax form.
• 1042-S form: You may receive a 1042-S form if you received non-wage-based U.S. source income such as scholarships or fellowships subject to tax withholding. ÌÇÐÄVlog¹Ù·½ mails out the 1042-S mid-March. Attach a copy of the 1042-S to your federal tax form.
• 1099 Forms: You will receive a 1099 form if you received dividends or interest income. These forms are generally mailed to you from banks and other financial institutions. You may also receive a 1099 form if you were paid as a consultant (not employee) by a U.S. organization.
• Have You Checked for Tax Treaty Benefits? The United States may have a tax treaty with your country of citizenship, and this treaty may limit your taxes or provide special tax benefits. See for details.

Form is the correct tax form for nonresident aliens who had U.S. source income during the past year. If you are resident alien for tax purposes, then do not use the 1040NR. Use the form instead. DEADLINE: April 15

• (US Tax Guide for Aliens)
• (US Tax Treaties)

If you qualify as a "resident for tax purposes," you may use form . If you are a resident for tax purposes, also called "resident alien" (RA), then you must report both US-source and worldwide income. However, you may need to pass a certain income threshold before you are required to file, and may be entitled to certain benefits (e.g., deductions and exemptions) that nonresident aliens do not have. As an RA, you may be able to claim certain benefits. See a qualified tax advisor if you are unsure.

Most international students with permanent residences in countries outside the U.S. are considered nonresidents for Hawaii income tax filing. There are certain situations in which you may qualify as a resident, but you need to read the requirements in the directions regarding Hawaii domicile.

Form Individual Income Tax Return (Nonresidents and Part-Year Residents). .

Find all forms and instructions at the .

• for use in preparing tax returns.

• Internal Revenue Service (IRS) Assist: 1-800-829-1040 (toll-free)

There are many commercial tax preparation services in Honolulu, but not all have experience with NRA tax returns. ISS recommends that students who hire a tax preparer verify that the preparer is familiar and has the appropriate experience. Many free tax services advertised locally during tax season usually service only tax returns for Resident Aliens (RA). Be sure to check before approaching them for help.

• - for tax problems, not for general tax filing questions
• Local Tax Preparation Assistance through and (ask each if you qualify for assistance first)