Tax Information for International Students and Scholars

April 15, 2026

Tax Deadline

Who must file tax forms for 2025 tax season?

Even if you did not earn any income, if you were physically in the US on F or J status anytime between 1 January – 31 December 2025, you're obligated to file a Form 8843 with the IRS (the Internal Revenue Service, or ‘IRS’, are the US tax authorities).

Meanwhile, if you earned more than $0 of taxable US source income, you may need to file a federal tax return with the IRS. Depending on your individual circumstances, you may also need to file a state tax return(s). The Internal Revenue Service (IRS) Code contains special provisions that apply to non-immigrants in F and J status. For foreign students and scholars, certain income may be exempt from tax payment. Factors affecting your tax obligation include the following:

US. residency or non-residency. This refers to your tax status, not your immigration status.
California state residency (for tax purposes). Even if you are exempt from federal taxes, you may be required to pay state taxes.
Tax treaties between the U.S. and your home government.
Worldwide income compared to income earned in the U.S. and in California.
Spouse employment.
Scholarships. In general, scholarships that cover costs beyond tuition and books as taxable.

Tax Filing Deadline

The tax deadline is April 15, 2026 and is the last day for residents and nonresidents who earned US income to file Federal tax returns for the 2025 tax year. Learn about requesting a tax deadline extension if needed.

Who is considered Resident or Nonresident for Federal Tax Purposes

Generally, most international students & scholars who are on F, J, M or Q visas are considered nonresidents for tax purposes. International undergraduate students on J-1 & F-1 visas are automatically considered nonresident for their first five calendar years in the US, whilst Scholars/Researchers on J visas are automatically considered nonresidents for two out of the last six calendar years in the US. If you’ve been in the US for longer than the five or two year periods, the Substantial Presence Test will determine your tax residency.

How to File

The Office of International Students and Scholars and the USD Payroll Department have teamed up with Sprintax to provide you with an easy-to-use tax preparation software designed for nonresident students and scholars in the US. We host a series of drop-in hours where students can attend to complete their tax obligations with OISS and Payroll staff present, through Sprintax (dates below). We highly recommend attending a workshop and utilizing the Sprintax software.

After you login to Sprintax, you will be asked a series of questions about the time you have spent in the US over recent years. Sprintax will then determine your tax status. If it determines that you are a "nonresident alien" (NRA) for federal tax purposes, you can continue to use the software to respond to a series of guided questions. Sprintax will then complete and generate the tax forms you need to send to the tax authorities.

However, if Sprintax determines that you are a resident alien for federal tax purposes, you won't be able to continue using the software. Options for resident aliens for federal tax purposes can be found below.

Step-by-Step guide on How to File Your Nonresident Tax Forms (F and J) Using Sprintax

1. Gather the documents you may need for Sprintax:

Document	Description
Passport
Visa/Immigration information, including form I-20 (F status) or form DS-2019 (J status)
Social Security or Individual Taxpayer Identification Number (if you have one)	This is not needed if you had no income and the 8843 is the only form you have to file.
W-2	This form reports your wage earnings if you worked. If you had more than one employer you should get a W-2 from each employer. It is issued by the end of January for the previous year. Make sure all employers from last year have an up-to-date address for you.
1042-S	This form is used to report: stipend, scholarship, fellowship income and travel grants (not tuition reduction or exemption) income covered by a tax treaty payment for other types of services (eg by the semester as a note-taker) If you received this type of income, the 1042-S will be mailed to you by 15 March by the payer. Note: Only Nonresident Aliens receive this form. If your tax status changes to a Resident Alien you will not get a 1042-S. Login to Sprintax to check your tax status if you're not sure.
US entry and exit dates for current and past visits to the US	In addition to passport stamps, you can review or print your US travel history here
1099	This form reports miscellaneous income. Can be interest on bank accounts, stocks, bonds, dividends, earning through freelance employment
1098-T	This form is NOT needed and can NOT be used for a nonresident tax return because NRAs are not eligible to claim education expense tax credits.

2. Create a Sprintax Account:

You will receive an email from the international student office providing you with a link to Sprintax to set up your account as well as your unique code to use on Sprintax. This unique code will cover the costs of the federal tax return and 8843 at no cost to you. Open your new Sprintax account by creating a UserID and password or if you have an existing account on Sprintax you can login using your existing credentials.

3. Follow the Sprintax instructions

If you did not earn any US Income: Sprintax will generate a completed Form 8843 for you and each of your dependents (if you have any).

If you did earn US Income: Sprintax will generate your "tax return documents", including either a 1040NR-EZ or a longer form 1040NR, depending on your circumstances.

4. (With U.S. income only) If required, complete your state tax return

After you finish your federal return, Sprintax will inform you if you need to complete a state tax return. If so, you will have the option to use Sprintax for an additional fee. However, it is your choice to use them or to do the state tax return on your own.

5. Read the instructions for filing/mailing your returns

Remember to read the instructions that Sprintax provides.

You will be required to download, print and sign your federal tax return and mail it to the IRS. If you have a state filing requirement, you must also mail this to the tax authorities.

Finally, if you only need to file Form 8843, this will also need to be mailed to the IRS.

Need Sprintax Support?

If you need help while using Sprintax, you can contact their support team using the options below

Sprintax Educational Tax Videos and Blog:

You also have access to the Sprintax YouTube account where there are a number of educational videos on nonresident taxes. These will provide further clarity on nonresident tax and how to use Sprintax. Sprintax also offer a range of useful content on their blog to help you file your return.

Sprintax open tax webinar series:

Sprintax is hosting open tax webinars that are available for you to tune in to learn more about your filing obligations ahead.

Sprintax Open Tax Webinars for Filing Season 2026

DISCLAIMER: USD personnel are NOT permitted to assist any student/scholar with any IRS tax form preparation or tax related questions. We can provide basic guidance on how to Sprintax only. Any tax-specific questions or concerns should be directed to Sprintax, a certified tax preparer or a local IRS field office.

I am a Non Resident Alien for tax purposes - what do I need to file?

I am a Resident Alien for tax purposes - what do I need to file?

Frequently Asked Questions

I didn't receive my tax form (1042-S, W2, etc.), where can I get it?

The entity that you worked for or received a scholarship from will provide you with the corresponding tax form which is needed to complete your tax return. If you haven't received your tax form by mid-February you should inquire with them directly for this form. If you worked or received a taxable scholarship from USD (a scholarship that included housing and meals) you can reach out to payroll@sandiego.edu for your form. If the form you are missing is a W2 please refer to their FAQ "How do I get my W2 reissued if I did not receive it in the mail or lost it?".

Help! I didn’t file the 8843 form in previous years, what can I do?

You’re in luck! You can complete the previous year’s form and send it in with your 2021 8893 form. Previous year’s forms can be found on the IRS website.

I didn’t receive a confirmation that the IRS received my 8843 form. Is that a problem?

You will not receive a confirmation from the IRS for receipt of this form. Make a copy before you send your form and keep in a safe place for your records and as proof that you have complied with this requirement.

Do I have to file an income tax return?

It really depends on how much income you made in the year 2023. If you made more than $5, then you are most likely required to file a federal (and perhaps state) tax return by the April 15 deadline. Regardless you should determine if you need to complete an 8843 form.

What is the W-2 form I (or my parents) received in the mail?

The W-2 is a form produced by your employer that shows how much income you earned with separate sections for taxes withheld. This form is used to help file a tax return.

Are there other forms I should be aware of?

Below is a list of three forms that may be useful.

Form 1095A: This "new" form is issued by health insurance companies to show compliance with the Affordable Health Care Act ("Obamacare"). If you are enrolled in the USD insurance plan, we have this form available for pick-up in our office. However, international students are not required to comply with this regulation so this form is more for your reference.

Form 1042-S: This form is issued to show annual information return for any monetary amounts given to a non-resident alien by a United States-based institution or business (like USD). Students with taxable scholarships likely received this form and should bring it to any tax-advising consultation.

Form 1098: If USD has your SSN/ITIN on file, you may receive this form showing education fees paid to the university. For students with spouses or more complicated tax situations, this form may be useful in tax filing; but for most students, the 1098 is more for reference.

What if my employer mistakenly deducted Medicare and Social Security from my wages?

If your W-2 form lists deductions for Social Security or Medicare, this is a mistake and you should contact the Human Resources (HR) department or your supervisor to ask that these funds be refunded to you. If HR will not cooperate, you will need to file Form 843.

Is my scholarship taxable? Do I need to file a tax return if I just received income in the form of a scholarship?

Typically, scholarships are not taxable unless your scholarship exceeds the total cost for tuition and books (in this case, the excess amount is taxable). If you received room and board (housing and food) as part of a scholarship, this amount is taxable. This happens most often with international athletes.

Can I just file my taxes with Turbotax, H & R Block or a similar tax service?

In general, no. These services are not designed for non-residents and their tax preparers are not likely to understand your situation or have electronic access to the “NR” (non-resident) forms. If you do choose to use one of these services, ask in advance if they have a tax preparer available with experience assisting non-residents and make it clear that you need to complete NR tax forms. Again, since USD has purchased a license from Sprintax, using this service will likely be the most affordable and easy way to file a tax return if necessary.

What other assistance is available in completing tax returns in San Diego?

Free tax preparation service is available by appointment for international students/scholars through VITA (Volunteer Income Tax Assistance) at the following locations:

SDSU has a VITA program that provides assistance.
The IRS provides a list of locations around San Diego for assistance.

Keep in mind that volunteers are unpaid and not tax professionals, you may have to go somewhere else if return is “complicated” (see below).

What if I have a complicated situation (tax treaty country, property ownership, filing with a spouse, etc.)?

You can contact a local tax consultant if you have a complicated tax situation. Keep in mind that the fees can be considerable. We recommend searching using Google or Yelp reviews to find a tax consultant and asking for a quote for service before committing to the service provided.

I missed the tax deadline. What should I do?

You are still required to file. Request an extension on the IRS website. Please note that the form for filing an extension must be received by the regular due date of the return.

For more information on filing an extension for California state taxes, please visit the State of California Franchise Tax Board website.

Where is my tax refund?

Please reference the IRS website's "Where's My Refund" page for information on checking your tax refund status. You will need your social security number or ITIN to access this information.

Where can I find my ITIN?

If you do not know your ITIN number you can call the IRS' ITIN Hotline: 1-800-908-9982. The International Office does not keep your ITIN on record, this is information that is sent directly to you by the IRS and should be kept in a safe place.

Additional Resources

Beware of Scams

Who must file tax forms for 2025 tax season?

Tax Filing Deadline

Who is considered Resident or Nonresident for Federal Tax Purposes

How to File

Please Note

1. Gather the documents you may need for Sprintax:

2. Create a Sprintax Account:

3. Follow the Sprintax instructions

4. (With U.S. income only) If required, complete your state tax return

5. Read the instructions for filing/mailing your returns

Need Sprintax Support?

Sprintax Educational Tax Videos and Blog:

If you have no US income in 2025 and therefore meet one or more of the following conditions:

= You must file a tax Form 8843 only.

If you have US Income or scholarship in 2025 and therefore meet one or more of the following conditions:

= You must file a tax Form 8843 AND an income tax return.

Use these helpful resources below to determine if you are required to file a tax refund:

If you are required to file a tax refund, you can utilize the following options: