Income Tax Regulations
All F-1 and J-1 visa holders are required to file a statement with the Internal Revenue Service (IRS) each year, regardless of whether or not income was earned in the U.S.
Even though you may not owe any taxes to the U.S. government, you are required to prepare a statement and complete various forms. April 15 is the deadline for preparing your tax forms each year, reporting any income earned and scholarship during the preceding calendar year.
U.S. payroll taxes work as follows. Each time an individual employee accepts employment, s/he must tell the employer how much money to withhold from his/her regular paychecks to be put into an account towards the income taxes s/he will owe in April. This is done by filling out a W-4 and VA-4 form indicating the number of dependents or exemptions that person will be able to claim. Based on that information, the employer withholds a certain amount of income from the employee each month, and sends it to the Internal Revenue Service (IRS), the government agency responsible for tax reporting. Then, sometime between January and April 15 of each year, the employee files the completed forms with the IRS, indicating how much money they earned in total, the number of dependents, etc.
The final total of taxes due is calculated when you file your tax returns. If the employee has had more withheld from his/her paycheck than s/he owes, the IRS will issue a refund. However, if the employee has not had enough taxes withheld from his/her individual paychecks; s/he must pay the IRS to make up the difference.
The International Student & Scholar Services office hosts a number of workshops in February through April, to assist international students file their tax forms. Please check out the events page for details or contact our office (email@example.com).