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International Student Center
321 East Chapman Ave.
Fullerton, CA 92832
USA

Phone: 1.714.992.7078
Fax: 1.714.992.9927
email: isc@fullcoll.edu

international student taxes

Foreign students on the F-1 visa have special filing requirements for U.S. federal income tax returns and California state taxes. Please read the following information in regards to filing your taxes.

Taxes are due April 15th!

US Federal Taxes

• What kinds of forms do I need to file?
  Form 8843 - All F-1 foreign students MUST file this form.  
  It is a "Statement for Exempt Individuals" that exempts international students from being treated as residents for tax purposes.
  
  Form 1040NR - If you earned income in 2011, you must file this form.
  If you have earned less than $3400, you will most likely get a refund of your taxes by filing this form. Select one of the following:
  
  • Form 1040NR-EZ is typically for students with no dependents or deductions. 1040NR-EZ Instructions.
  • Form 1040NR-Long Form is typically for student with dependents with additional deductions and credits. 1040NR Instructions

• What if  Social Security and Medicare taxes were withheld from my paycheck?
  
  Foreign students do not need to pay Social Security or Medicare.
  
  Form 843 - This is a "Claim for Refund" used by international students to claim a refund for Social Security and Medicare taxes held in error by their employers.
  
  
• Where can I get more federal tax information?

Internal Revenue Service is the US government site.

The University of Texas, Austin has an outstanding Webpage on F-1 visa taxes. You can use their guide as a reference. 

California State Taxes

If you earned income in 2011, read the 540NR instructions below to determine if you must file CA taxes. Look at your form W-2, Wage and Tax Statement, and see if there is any amount in box 17 to determine if CA taxes were withheld. If so, you may qualify for a refund.

• What kinds of forms do I need to file?

• Form 540NR - If you earned income in 2011, you must file this form. You may be able to file online. Check e-file first. If not, you can download and file one of the following paper forms:

  • Form 540NR-Short is filed by most international students with no dependents. 540NR-Short Instructions.
  • Form 540NR-Long Form is filed by international students with dependents and additional deductions and credits. 540NR-Long Instructions.
    

• Where do I file my CA forms?
  
  Franchise Tax Board
  PO Box 942840
  Sacramento 94240-0002
   

• Where can I get more California state tax information?
  
  California Franchise Tax Board Home Page
  
  California Franchise Tax Board Forms