U.S. Income Tax Basics (F and J)

U.S. income tax law is quite complex. This brief overview provides the basics of what you need to know.

Basics

U.S. Income Tax Overview

The tax year is from January 1 to December 31, and is “pay-as-you-go” which means that in most cases taxes are withheld from your income throughout the year.  Withholding means employers are required to take money out of your paycheck for taxes during that year and send it to the tax collection agency. The federal tax agency is called the Internal Revenue Service (IRS). In addition, each state in the U.S. has its own tax regulations.

Your situation is unique and different from your fellow students and scholars because it is dependent upon the amount of time you have spent in the U.S., the nonimmigrant statuses that you have held, the type of income you may receive, and your nationality, if your country has a tax treaty with the U.S.

New York State residency rules are different than those of the Internal Revenue Service. You may be a nonresident alien (NRA) for federal tax purposes but be considered a resident for state tax purposes.

There are exceptions to the April 15th date, when it falls on a weekend or state holiday. The deadline for filing a 2016 tax return is April 18, 2017.

If you have had U.S. income during the year, you need to send a tax return by April 15th the following year to the tax authorities. Basically, it’s a reconciliation between tax that has been withheld and tax that is owed--sometimes you get a refund and other times you may owe the government money to make up for the shortfall.

If you're a non-resident for federal tax purposes you have to file a non-resident tax return. Don't commit tax fraud in error by filing a tax return for which you are not eligible!

Learn more about filing your tax return.

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need to know

Federal Tax Form 8843 Requirement for All F and J Students and Scholars

Form 8843 is required by the IRS of all Fs and Js (including F-2 and J-2 dependents) who are "nonresident aliens" for federal tax purposes--even if you had no U.S. income in 2017. Sprintax is free for you to use for all your federal tax forms when you login from our web page using your Columbia UNI and password---whether it's just the 8843 or a complete multi-page tax return if you had U.S. income.

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Income Overview

Sources of income include, but are not limited to:

Read more about withholding here. The amount of taxes you will pay will depend on the type of income you receive and your tax residence status in the United States.

Receiving Money from Columbia

If you are receiving money from Columbia as payment for work or  “non-work” scholarship or fellowship, read more here.

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Determining Your U.S. Tax Status

You tax status is separate from your immigration status. It is based only on your presence in the U.S. over a period of years, with special rules for students and scholars in F or J status. When you use Sprintax, the first set of questions will ask about your physical presence in the U.S. going back a number of years, and your response will determine your U.S. Tax Status. 

Students in F-1 and J-1 status (and their dependents) are generally considered a Non-Resident Alien (NRA) for their first 5 tax years* in student status.

*The tax year is from January 1 - December 31. Any time spent in the U.S. during a calendar year counts as one tax year--even one day!

Scholars (professors and researchers) in J-1 status are typically considered a Non-Resident Alien (NRA) if they have been in the U.S. for no more than 2 out of the last 6 tax years*.

*The tax year is from January 1 - December 31. Any time spent in the U.S. during a calendar year counts as one tax year--even one day!

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How to File

We have teamed up with Sprintax to provide you with easy-to-use tax preparation software designed for non-resident students, scholars, alumni and their dependents in the U.S. We (and and all other university staff) are not qualified or allowed to provide individual tax advice.

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2018 Sprintax Tax Workshop

Watch it in its entirety or by specific topics below. 

Topics Covered:

  • Tax Overview 00:00
  • Everyone Has an IRS Filing Obligation 3:32
  • Form 8843 4:16
  • Tax Forms and Definitions 11:02
  • Tax Scams 25:09
  • State Taxes 27:08 
  • Timelines for a Refund 35:04
  • What to Do If You Missed a Year or Misfiled 36:05 
  • Fake News About Taxes, Tips, and Implications of not Filing 38:43 
  • Using Sprintax 46:13
Tax Overview
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For login instructions, visit our webpage on Filing Non-Resident Tax Forms with Sprintax (F & J).