Division of Financial Services

International Employee Income Taxes

Income Tax Filing Information

Most international students, scholars and employees will have to file at least one official tax form with the United States Internal Revenue Service (IRS), even if the individual received no income.

If you are an international student, scholar or employee who received income (defined below), you will likely have to file both federal and state income tax returns.


Determine Your Tax Status

Determine if you are a "Resident" or "Nonresident" for tax purposes. Use the "Required Forms for Filing" section below to determine what forms you must submit, based on your residency status. It is possible for your residency status to differ between your federal and state tax returns.

Resident for Tax Purposes
If you meet the requirements of the green card test or the substantial presence test, you are considered a resident for federal tax purposes. This determination means you are required to report your worldwide income to the IRS.
Nonresident for Tax Purposes
If you do not meet the requirements of the green card test or the substantial presence test, or you are exempt from counting days towards a substantial presence test, you are considered a nonresident for tax purposes. This determination means you are required to report your U.S. income only.
Resident aliens are subject to federal employment taxes same as U.S. citizens. Visit our tax information homepage.

 

IRS publications for reference

NOTE: This is just a summary. For more detailed information please reference the above IRS publications or contact Candy Walsh with the DFS-Payroll 532-1447.