Status

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Examples of Completed Forms

All nonresident aliens

Form 8843

Every person in F and J status must file this form even if they had no U.S source income. A separate Form 8843 should be filed for each dependent in F or J status.

Student with earned income and scholarship/with treaty benefits

This example shows a single student who had earned income of $12,000, of which $5,000 is exempt by treaty. In addition, he had a $10,000 scholarship, all of which was exempt from taxes due to the tax treaty between the U.S. and his country.

Married claiming spouse and child

Only citizens of Canada, Mexico and Korea are able to claim Personal Exemptions for their spouse and dependent children. (Students from India see examples below)Note: pay close attention to the eligibility rules for claiming spouses and children.

Student with scholarship income/no tax treaty

Form 1040NR-EZ
and
Attachment to 1042-S

This example shows a student who received a taxable scholarship of $5,000 and was able to exclude $4,400 as nontaxable income. If you received Form 1042-S for a taxable scholarship and are not from a country that has a treaty excluding scholarship income, you may still exclude portions of your scholarship income and will need to complete Attachment to Form 1042-S to accompany your tax return.

J-1 Scholar with tax treaty

This J-1 Visiting Scholar is single and from a country which has a tax treaty with the U.S. She earned $10,000 and had no federal taxes withheld. All of her salary is excluded due to the provisions of her tax treaty.

Single students from India

Form 1040NR-EZ

This single student is from India and is eligible to claim the Standard Deduction.
Note: Only students from India are allowed to claim the Standard Deduction. Visiting Scholars and Professors are not eligible to claim the Standard Deduction.

Married student from India claiming the standard deduction and spouse and dependent child. This student had $10,000 earned income. He is married and claiming a personal exemption for his wife and child who lived with him for some part of the tax year. His wife must have an ITIN#. To claim an exemption for his child, that child must be a U.S. citizen and must have a Social Security number. Visiting Scholars and Professors are not eligible to claim the Standard Deduction.

Refund of taxes withheld in error

Form 843

and

Form 8316

These forms should be completed to request refund of Social Security and Medicare taxes withheld in error from F-1 and J-1 students.

ITIN application for spouse or dependent children

This form should be completed to request an Individual Taxpayer Identification Number (ITIN). Form W-7 must be signed and certified by an authorized IRS or Certified Acceptance Agent before submitting. Certified Form W-7's for spouses or dependent children must accompany the federal tax return. If you are from a country that is eligible to claim personal exemptions for your spouse or dependents, they must have either a Social Security number or ITIN. Federal tax returns that are accompanied by a Form W-7 must always be mailed to the Philadelphia address listed in the General Instructions.