Aliens temporarily present in the United States as students, trainees, scholars, teachers, researchers, exchange visitors, and cultural exchange visitors who received income from a U.S. during 2015, may be required to file a:
- Federal Nonresident Alien Income Tax Return (Form 1040NR or 1040NR-EZ) and a;
- State income tax return for each state where you resided/earned income during 2015
To determine whether you are required to file a federal tax return, refer to the instructions for Form 1040NR: http://www.irs.gov/uac/Form-1040NR,-U.S.-Nonresident-Alien-Income-Tax-Return
Rhode Island State Taxes
To obtain other Rhode Island tax forms, please go to: Rhode Island Division of Taxation.
Other State Taxes
To determine whether you are required to file state income tax returns, review the ‘Who Must File’ information on the revenue websites of the states where you lived during 2015.
Federal and state income tax returns must be postmarked and mailed by the April 18, 2016 deadline.
There are exceptions that vary from country to country and are discussed in detail in IRS Publication 901, which references U.S. Tax Treaties with other countries.
The University of Rhode Island and the Office of International Students and Scholars cannot provide tax advice or assistance with tax form completion. For more information on this topic, visit: taxhelp.org and free-tax-help
Who Must File?
Filing IS required by nonresident alien students and scholars who have:
- A taxable scholarship or fellowship, as described in Chapter 1 of Publication 970, Tax Benefits for Education;
- Income partially or totally exempt from tax under the terms of a tax treaty; and/or
- Any other income, which is taxable under the Internal Revenue Code.
Filing IS NOT required by nonresident alien students and scholars who have income ONLY from:
- Foreign sources;
- Interest Income from (U.S. bank, a U.S. savings & loan institution, a U.S. credit union, a U.S. insurance company)
- An investment, which generates Portfolio Interest (Described in Chapter 3 “Exclusions From Gross Income” – “Interest Income” – “Portfolio interest” of Publication 519, U.S. Tax Guide for Aliens);
- A scholarship or fellowship, which is entirely a Tax Free Scholarship or Fellowship as described in Chapter 1 of Publication 970, Tax Benefits for Education; and/or
- Any other income, which is nontaxable under the Internal Revenue Code. However, income, which is not taxable because of an income tax treaty must be reported on a U.S. income tax return even though no income tax is due on the U.S. income tax return.
IRS Form 8843
All international students must file the IRS Form 8843 if they were a Nonresident Alien present in the U.S. on F or J immigration status, even if they did not receive U.S.-sourced income. Form 8843 is not a tax return, but an informational statement required by the U.S. government.
Individuals not required to file an income tax return should mail Form 8843 separately. A link to Form 8843 and other tax information is available at: http://www.irs.gov/uac/Form-8843,-Statement-for-Exempt-Individuals-and-Individuals-With-a-Medical-Condition-1