This section provides information on U.S. federal and state income taxes.
Do I need to file taxes?
Yes! If you were present in the U.S. as a non-resident for tax purposes during a calendar year, you are required to file tax paperwork in the following year. For example: if you were in the U.S. in 2025, you must file tax paperwork in 2026 even if you did not work. Tax residents may or may not need to file.
Resident or Nonresident
U.S. tax law divides people into residents or non-residents for tax purposes, which is not necessarily the same as residency according to immigration law. There are special rules used to determine tax residency for F-1 students and J-1 students and scholars.
ITIN or SSN
Some international students, scholars, faculty, or staff may need an Individual Taxpayer Identification Number (ITIN) for themselves or for their spouses and children. However, you do not need an ITIN if you have a Social Security Number (SSN) or are eligible for an SSN.