Year End Frequently Asked Questions
Nonresident alien students who are temporarily present in the United States on an F, J, M or Q visa are considered by law to be engaged in a trade or business in the United States. NRAs must file Form 1040-NR if they have income that is subject to tax, such as wages, tips, scholarship and fellowship grants, etc.
Not everyone is required to file a tax return. Whether you need to file a tax return depends on four factors: income, filing status, age and whether you fall under a special circumstance (such as self-employed).
The IRS sets new tax filing thresholds each year. If your 2023 adjusted gross income was greater than the amounts listed below, then you are required to file taxes. Adjusted Gross Income is ALL income you pay taxes on, such as employment and scholarship/fellowship. Your age is determined by how old you were on December 31, 2023. Even if you are not required to file a tax return, you may still want to file if you want a refund on taxes withheld throughout the year.
Filing status Gross income (under age 65) Gross income (65+)
Single $13,850 $15,700
Head of Household $20,800 $21,150
Married Filing Jointly $27,700 (if 1 spouse >65)) $29,200 (if 1 spouse >65)
$30,700 (if 2 spouses >65)
Married Filing Seperately $13,850 $15,700
Qualifying Widower $27,700 $29,200
Usually, anyone who receives US-source income while living in the US must file a tax return for the state in which they reside for the tax year when the income was received. There are particular instances when this is not required and these can be found at the VA Tax website. In general, it is safe to say that if someone's total adjusted gross income for 2023 was less than $11,950.00, the individual does not need to file a VA tax return.
*Note, however, that the total adjusted gross income includes ALL income earned in VA, which could incude employment income, scholarship/fellowship income, awards, etc., so if you are the recipient of a scholarhip that you pay tax on (ITAX) you may be required to file a VA state tax return and you may owe taxes on that income. The Commonwealth of Virginia does not require colleges and universities to act as withholding agents and, as such, we do not withhold state taxes on scholarships/fellowships.
You do not file a tax return.
HOWEVER, if you were in the US in 2023 in F, J, M or Q visa status and if you can be considered a non-resident alien (NRA) you are required to file a Form 8843 with the IRS in order to be compliant with US laws. Not being in compliance with US laws can affect future US visas. Form 8843 is an information statement that is filed with the IRS and demonstrates that you should not be taxed on your worldwide income (as US citizens and residents for tax purposes must be taxed.) Filing Form 8843 is mandated by Treasury Regulation 301.7701(b)-8(a)(2) and (b)(2).
Form 8843 is the only form you need to file if you did not earn income (wages and/or nonqualified scholarship and/or prizes and/or taxable reimbursement) or only earned bank interest. The directions for Form 8843 are attached to the form. This form is due to the IRS by 15 June if you are not required to file a US income tax return. (NOTE: If you are required to file a US income tax return, Form 8843 must be submited with your federal return by the due date -- 15 April 2024)
Yes. If you are a non-resident alien (NRA) in F, J, M or Q visa status, and you were in the US for any part of 2023, even if it was for a few days, or a few hours of one day, you will need to file a Form 8843 with the IRS in order to be compliant with US laws. Not being in compliance with US laws can affect future US visas. Form 8843 is an information statement that is filed with the IRS and demonstrates that you should not be taxed on your worldwide income (as US citizens and residents for tax purposes must be taxed.) Filing Form 8843 is mandated by Treasury Regulation 301.7701(b)-8(a)(2) and (b)(2).
For 2023 tax returns, the federal tax return (IRS) must be postmarked by 15 April 2024 and the Virginia tax return must be postmarked by 1 May 2024.
Even if you don't have an SSN, you must still file your tax return(s) as required. Not having an SSN does not exempt you from filing tax returns, but not having an SSN will make it more difficult to obtain a tax refund on taxes you paid throughout the year, if eligible to receive a tax refund.
You really should have applied for an SSN as soon as you started working on campus. However, if you haven't gotten your number, do so as quickly as you can. In about May of each year, the IRS will send a letter to the Office of International Taxation asking why some of the previous year's income information was sent to the IRS without an SSN. The answer back to the IRS will be that the individual was asked on several occasions to obtain an SSN, but declined to do so. This information remains on file with the IRS and can count against you in future visa applications or the green card process. So, it is important to follow through on this step as quickly as possible.
Note: The IRS can fine the university for submitting tax information without SSNs. If UR is fined, the fine will be passed along to you through your student bill.
Remember to make a copy of anything you submit, and keep it on file with your important documents. The IRS recommends that copies of tax returns be kept for at least three years. However, copies of tax returns should be kept indefinitely if you think you might be applying to switch to another visa status or for permanent residency.
- If you are filing a 1040NR EZ with an 8843 and you do not owe the IRS any money, you need to mail your tax return and 8843 to Austin, TX.
- If you are filing a 1040NR EZ with an 8843 and you do owe the IRS money, you need to mail the forms and payment to Charlotte, NC.
- If you are filing a 1040NR and you do not owe the IRS any money, you need to mail your tax return to Austin, TX.
- If you are filing a 1040NR and you do owe the IRS money, you need to mail the forms and payment to Charlotte, NC.
- If you are only required to file an 8843, you mail the form to Austin, TX.
Also, the direction booklets for each form will have the mailing address(es) that you need.
If an NRA received interest income from a U.S. bank's checking or savings account and has no other U.S. source income then the NRA need only file an 8843. This is because US bank interest received by NRAs is considered foreign source of income.