Filing Your Taxes
Information on this website is usually updated in early February to reflect the year's tax filing period.
Taxes must typically be paid on a yearly basis for income from the previous year. For example, taxes on income from January 2023 - December 2023 must be filed in early 2024.
Income from 2023
Even if you earned no income in 2023, if you were present in the U.S. you may be required to file certain forms.
Federal tax forms for 2023 must be filed by April 15, 2024.
Virginia tax forms must be filed by May 1, 2024. If you also lived or worked in other states, their deadlines may vary.
Taxable Income - Scholarships, Grants, and Assistantships
There are many different sources of potential taxable income for international community members, such as earnings from a job or internship. Some people also receive scholarship or assistantship funding. We recommend that you read through the Internal Revenue Guidelines about what parts of scholarships and grants are taxable.
Determining your Tax Status
The first step is to determine if you are a resident or non-resident for tax purposes. Resident or non-resident tax status is different from your immigration status. Your tax status determines which forms you complete and which tax laws apply to you. The IRS website is the best resource to help you determine your tax status. In general, most international students are non-residents for tax purposes and most J-1 scholars in the U.S. longer than 2 years and most H-1Bs in the U.S. more than 6 months are residents for tax purposes.
Non-Resident Status
You are likely considered a non-resident if any of the following apply to you:
- You are a student in F-1 or J-1 status and you first entered the U.S. in that status anytime after December 31, 2018 and have been present in the U.S. since then only in that status.
- You are a scholar (i.e. professor, specialist, or researcher) in J-1 status who entered the U.S. anytime after December 31, 2021 and have been present in the U.S. since then only in J-1 status.
- You are in any other non-immigrant status and do not pass the Substantial Presence Test.
Resident Status
You are likely considered a resident if any of the following apply to you:
- You were a U.S. citizen or permanent resident (with a "green card") during any part of 2023.
- You pass the Substantial Presence Test. Special exceptions apply to students and scholars in F-1 or J-1 status.
Once you have determined your status for tax purposes, you are ready to file your taxes. Directions and forms for Non-Resident Tax Aliens are different from those for Resident Tax Aliens.
