{"id":1882,"date":"2017-09-02T00:12:01","date_gmt":"2017-09-02T10:12:01","guid":{"rendered":"https:\/\/www.hawaii.edu\/issmanoa\/pages\/iss\/test\/wordpress\/?page_id=1882"},"modified":"2026-01-13T15:25:56","modified_gmt":"2026-01-14T01:25:56","slug":"taxes","status":"publish","type":"page","link":"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=1882","title":{"rendered":"Taxes"},"content":{"rendered":"
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This page is meant to guide you to information provided by federal and state tax agencies about taxes and filing. It is not meant to be tax advice. If you have questions about your taxes, it would be best to consult a licensed tax advisor, or contact the IRS Tax Assistance Center<\/a> for general questions. If you have specific problems with the IRS regarding your tax filing, you might contact the Taxpayer Advocate Service<\/a> in Honolulu. Please be aware that this service is for specific problems with the IRS that need to be addressed, and not for general help with tax filing.<\/p>\n<\/div>\n<\/div><\/div>

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\tDo I have to file?\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t
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Every F-1 and J-1 student who is a nonresident alien (NRA) for tax purposes should file a form 8843 (Statement for Exempt Individuals, parts I and III)<\/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.<\/p>\n

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 form 1040<\/a>.<\/p>\n

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

Federal Income Tax Return DEADLINE:<\/strong> April 15 or the first business day after the 15th if it falls on a weekend
\nState Income Tax Return DEADLINE: <\/strong>April 20 or the first business day after the 20th if it falls on a weekend
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You should read the instructions about \"who should file?\" on the instructions for form 1040NR<\/a> (nonresident alien), or the form 1040<\/a> (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.<\/p>\n

State income tax returns<\/a> are separate from federal returns, and taxation, if any, may be different. You should read the equivalent form instructions.<\/p>\n

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Residency for Federal Tax Purposes<\/h3>\n

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.<\/p>\n

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 Substantial Presence Test (SPT)<\/a>. If you are currently or were at any time in the past a student on an F, J, M, or Q visa, you are exempt from counting those days of presence in the U.S. for this test up to 5 calendar years<\/a>. These years need not be consecutive, and they include years that you also came as a dependent of those visa classifications.<\/p>\n

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:<\/p>\n

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  1. 31 days during the current year (the year you are filing for), and<\/li>\n
  2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:\n