The following information does not constitute legal advice, nor should it be considered a substitute for advice obtained from the Internal Revenue Services (IRS) or a qualified tax professional. The Office of International Student and Scholar Services staff are neither licensed nor qualified to provide personalized tax advice and therefore cannot answer specific tax questions or help you prepare your tax forms. The following information has been prepared to assist Rutgers–Newark F and J visa holders in understanding general tax filing obligations and to answer some of the most common questions international students and scholars generally have about taxation in the United States. If you have questions that are not covered by the information provided, please contact a tax professional. Ultimately, it is your responsibility to meet your tax obligations and do so accurately.
All international students, scholars, and their dependents are legally required to report presence in the United States to the International Revenue Service (IRS) each year - even if you did not work or earn income - by submitting Form 8843.
If you have earned income in the United States, you may need to file federal and state tax returns. See below for information on when and how to file federal and New Jersey state taxes.
See our FAQs for more, or visit one of the following sites:
Note: The following information has been prepared to assist Rutgers University -Newark’s F and J visa holders to understand general tax filing obligations and to answer some of the most common questions international students and scholars generally have about taxation in the U.S. It does not constitute legal advice nor should it be considered a substitute for advice obtained from the Internal Revenue Services (IRS) or a qualified tax specialist. OISS staff is neither licensed nor qualified to provide personalized tax advice. If you wish to be assured of having legal advice on taxes, or would like to have more detailed assistance, please consult the IRS or a qualified tax specialist. Be aware, however, that nonresident tax regulations are only a very small part of U.S. tax laws, so not all tax specialists are experts in nonresident tax matters. If you do work with a tax specialist, be sure to ask him or her what qualifications and experiences they have with nonresident taxes.
Income Tax Filing Season Information
All F and J visa holders (including F-2 and J-2 dependents) are required to file certain federal tax returns (forms) for each year you have been present in the U.S. -- even if you did not earn any income during that year.
If you did NOT work, you are only required to file Form 8843. The form is available on the U.S. Internal Revenue Service (IRS) website at https://www.irs.gov/pub/irs-pdf/f8843.pdf. Complete and mail it to the address as instructed on the form.
If you WORKED and EARNED MONEY through authorized employment in the United States, your federal tax return (form) must be filed with IRS. If you, for any reason, are unable to file your tax return by the deadline, you must submit an application for extension of the filing deadline on IRS Form 4868 available at https://www.irs.gov/pub/irs-pdf/f4868.pdf . If you file your tax forms late, you may have to pay a penalty so don’t delay!
ONLINE TAX PREP SERVICES FOR INTERNATIONAL STUDENTS, SCHOLARS AND OTHER VISA HOLDERS
The two companies listed below with which Rutgers University – Newark has NO affiliation provide online tax preparation services to international students and scholars. Their software programs walk you through the filing process by asking you to answer a series of questions about your situation. You will be able to print out your completed tax returns (forms) by the end. If you would like to use either of their services, please go to their website directly. GLACIER Tax Prep (GTP) provides service for filing federal income tax return only; Sprintax's software prepares both federal and state tax returns. Both companies charge a fee that you will be responsible to pay.
Federal and state tax returns: https://www.sprintax.com/
Links to IRS Forms and Publications
Complete IRS information, forms and links related to international students and scholars can be found on the IRS's "Foreign Students and Scholars" webpage.
NEW JERSEY STATE TAXES
It is very important to know that the definitions of "resident" and "nonresident" for New Jersey state tax purposes are completely different than they are for federal tax purposes! For NJ tax purposes, nonimmigrant status and federal resident or nonresident tax status do not matter at all.
For New Jersey state tax purposes only, a "resident" taxpayer is someone who lives and works in New Jersey and a "nonresident" taxpayer is someone who works in New Jersey but lives outside of New Jersey.
Individuals who live in New Jersey but have NOT earned any income at all in the applicable tax year do not need to file any New Jersey state tax forms.