U.S. Income Tax Filing Information

Who needs to file?

All students in F and J status are required to file tax returns, even if you have earned no income in the United States. The Federal Government has detailed information concerning international students and scholars and taxes.

When do I file?

The deadline for filing your income tax returns is April 15, 2008 if you received wages or other income subject to tax withholding.

Where do I get tax forms?

Students who filed tax returns last year may receive both U.S. federal and state income tax forms for the new tax year in the mail by the end of January.

You can pick up tax forms at the Miller Learning Resource Center – SCSU (in the reference section) or at the Federal Building – 2nd floor (720 W. St. Germain St., St. Cloud). Forms are also available at the Great River Regional Library (405 W. Germain St., St. Cloud). Forms are available at the Center for International Studies at Lawrence Hall (SCSU).

Do I file as a non-resident or as a resident?

Generally speaking, international students in F or J status for 5 years or less (since 1998 or later) and their dependents, file tax forms as non-residents. Research scholars or faculty in J-1 status for 2 years or less (since 2001 or later) also file as non-residents.

International students who have been in for F or J status for more than 5 years, research scholars and faculty who have been in J-1 status for more than 2 years, or those who are in other non-immigrant statuses, are generally eligible to file as residents for tax purposes, and must use different forms.

We recommend that you confirm your filing status (non-resident or resident) with the Minnesota Department of Revenue.

Do I get any type of verification of income earned?

If you were employed during 2007, you can expect to receive form W-2, Wage and Tax Statement, sometime before the end of January. Your bank, credit union or other financial institution will mail you a yearly statement of interest as well.

Who do I call with questions?

Federal Income Tax Information – Internal Revenue Service (IRS)

General Questions: 1-800-829-1040
Website: http://www.irs.gov/individuals/index.html

To Order Tax Forms: 1-800-829-3676
Website: http://www.irs.gov/formspubs/index.html

Tax Information for Foreign Students and Scholars

State Income Tax Information – Minnesota Department of Revenue

General Questions: 651-296-3781
Forms Website: http://www.taxes.state.mn.us/taxes/individ_taxpayers/index.shtml

FAQs regarding filing taxes.

MN State Tax Filing Info for International Students

Please note: The Center for International Studies staff is neither qualified nor permitted to give individual tax advice. Students with tax questions should contact the appropriate federal or state office (listed above) or consult with a tax preparation service, professional tax accountant, or tax attorney who is knowledgeable about nonresident tax law.