Students, Scholars and U.S. Income Tax

Some other countries give a tax exemption to students and scholars. However, students and scholars in the United States are not exempt from taxes. The tax system of the United States is complex and can be difficult to understand, especially for international students and scholars.

Free tax assistance is available to Drury University international students each spring.

There are essentially two federal income tax systems in the United States; one for tax residents of the U.S. including citizens, permanent residents, and certain non-immigrants, and the other for tax nonresident. The definition of "residence" for tax purposes and for immigration purposes are not the same and should not be confused.

The first step for foreign students and scholars in the tax process is to determine their tax residence. Special rules apply to persons in F and J immigration status in determining tax residence.

The second step is to determine whether the source of any income is a "U.S. source" or a "foreign source." Internal Revenue Service (IRS) Publication 519, U.S. Tax Guide for Aliens, provides definitions and explanations of these issues.

Individual tax reports are generally due on April 15 of the following calendar year. If no U.S. wages were received, the due date is June 15. Instructions and forms are available on the IRS web page. All nonresident alien tax returns and statements are mailed to: Internal Revenue Service Center, Philadelphia, Pennsylvania 19255, U.S.A.

Please note that failure to properly complete tax reports may constitute a violation of immigration status.