Federal and State Tax Returns:
The Internal Revenue Service (IRS) is the U.S federal agency in charge of taxes. All students and dependents on F-1 or J-1 visa are required to file Federal Tax Returns with the IRS each year, even if they have earned no income. It is your individual responsibility to understand and meet your tax obligations. Federal/State Tax Returns are based on earning from the previous calendar year.
Filing forms with detailed instructions are available at most banks or at the post office. Due to the complexity of income tax laws, it is advisable to have questions answered by the IRS or by a reliable tax consultant.
Helpful Resources:
- Graduate Student Organization (GSO) offers tax advice and inexpensive tax filing assistance each year - For more information on the GSO Tax Clinic visit www.sbgso.org/node/8067.
- The University at Buffalo has a very useful webinar that explains the process of completing Federal Income Tax Returns. (Click here for more information).
*NOTE: The material presented on this page has not been approved by the IRS or U.S. Treasury. In addition, Visa and Immigration Services staff cannot answer detailed questions pertaining to your Income Tax Return.
Form 1040NR + Instructions for 1040NR
1040NR-EZ + Instructions for 1040NR-EZ
1040 + Instructions for 1040 + Forms and Schedules for Form 1040
Departing Aliens and the Sailing Permit
Resident of NY State and/or NY City
Do I need to file a NY State and/or NY City tax form?
Quick Links
NYS Department of Taxes & Finance
IRS: Foreign Students & Scholars
10 Common Tax Return Errors Foreign National Should Avoid
Taxation of Nonresident Aliens
Graduate Student Organization Tax Clinic


