Tax Introduction

INTRODUCTION TO INTERNATIONAL STUDENT AND SCHOLAR TAX OBLIGATIONS

The information provided in this tax section is intended only to give you a general sense of taxpaying requirements and may not be relied upon in preparing your individual tax return. Specific instructions are provided by Internal Revenue Service (IRS) or state and local forms and publications from the Forms and Publications section of the IRS Web site. All tax forms must be filed by April 15. Please refer to the appropriate tax link on the left navigation bar relevant to your situation.

International students and scholars can log onto CINTAX Complete International Tax Preparation Software from our tax web site and complete Federal nonresident tax forms.

USEFUL PUBLICATIONS

#970 Tax Benefits for Education
#519 United States Tax Guide for Aliens (most recent edition, for 2007 taxes)
#901 United States Tax Treaties (most recent edition, revised April 2008)
Foreign Students and Scholars (IRS site on taxes for non-residents for tax purposes)
IRS Tool Kit for Volunteer Tax Preparers
Information for international students who file as non-resident aliens begins on page 10 of the pdf file. There is an excellent FAQ section on a wide array of topics; the FAQ table of contents is on page 81 of the pdf file.
Note that this IRS publication is used to train those who provide Volunteer Income Tax Assistance (known as "VITA") to international students. The first 9 pages of the pdf file are directed to the person who is being trained as a VITA preparer and references to "the student" mean that person.
NAFSA Federal Income Tax Brochure
Thorough and concise overview of U.S. taxes for non-resident alien students.

OBTAINING CURRENT TAX FORMS

New York State forms are available at the ISSO and the IAO. Forms may also be downloaded from the IRS web site and New York State Current Tax Forms web site.

Last Reviewed: 25 January 2009 Last modified: 25 January 2009
International Students and Scholars Office
Columbia University