Instructions, Forms, and Publications

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 either Form 1040NR-EZ and its instructions or 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, Form 1040A, or Form 1040-EZ, 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 2016.

Withholding Forms

Most international students and scholars follow special instructions for filling out the tax withholding form, Form W-4. You can find instructions on the second page of the "Alien Certificate" and 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

The information contained in this web site is not a substitute for advice obtained from the Internal Revenue Service or a qualified tax professional.