Tax Information for International Students
All international students (and accompanying dependents) are required to complete an income tax return each year. For most students, this will mean completing the form required to file an income tax return even if you have no income to report. Scholarship funds are considered income and must be included on a tax return.
The U.S. tax system encompasses many different types of taxes such as income tax, social security tax, sales tax, personal property tax, and at several levels: local, state, and federal. Therefore, international students have obligations at several levels.
Sources of U.S. income may include on-campus employment, scholarships, graduate assistantships, practical and academic training, and any compensation received for labor. International students do not have to pay taxes on interest paid to them by U.S. banks.
Note that “income” is not limited to wages paid in cash, but also includes that portion of scholarships, fellowships, assistantships that is applied to housing and meal expenses. The portion applied to tuition fees, books, supplies is not counted as income. Be sure to inquire about the applicability of any tax treaty that might exist between a students’ home country and the United States.
- 8843 – Statement for Exempt Individuals and Individuals with a Medical Condition.
- 1040 Form – U.S Individual Income Tax Return
- 8863 Form – The Education Credits ( American Opportunity and Lifetime Learning Credits)
- 3903 Forms – Moving Expenses
- 2017 OR-40 Form – This is the Oregon individual income Tax Return for full-year Residents.
In order to complete the forms above, the student needs to have their 1098T which is the tuition statement internal Revenue and any existing W-2.
How to get your 1098T form
- Go to your OIT account
- Go to “Web for students.”
- Go to Student Section
- Go to Tax Notification
- Print that 1098T.
How to Get your W-2
Any International student who is under CPT, OPT, or is working on campus must get a W-2 from their company.