Federal
All federal tax forms and publications are available on the U.S. Department of Treasury Internal Revenue Service Forms and Publications page.
Non-residents for tax purposes will need Form 1040NR and its instructions, and may also need to consult Publication 901 (Tax treaties) and Publication 519 (Tax Guide for Aliens). F and J students and scholars will also need Form 8843.
Residents for tax purposes will need Form 1040, and may need additional forms or schedules depending on their individual situations.
State
| Michigan | State of Michigan tax forms and instructions are available from the Michigan Department of Treasury tax forms page. |
| Other states | Forms for other states are available from the Federation of Tax Administrators web site. You may need to file a form from another state if you worked in another state during 2023. |
Withholding Forms
Most international students and scholars follow special instructions for filling out the tax withholding form, Form W-4. You can see examples of how to fill out the federal and Michigan Form W-4 on the Payroll Office website.
Form 1098-T
Form 1098-T is used to claim one of the Education Tax Credits ("Hope" or "Lifetime Learning") on their income tax forms. International students who are non-residents for tax purposes are not eligible for these tax credits. You can keep Form 1098-T for your records, but you will not need this form to prepare your income tax forms.
University of Michigan Form 1098-T information is available at the U-M Student Financial Services website.
Form W-7 Individual Taxpayer Identification Number (ITIN) Application
Application for IRS Individual Taxpayer Identification Number
Reviewed and updated February, 2024