Federal and State Tax Information:
The Internal Revenue Service (IRS) is the U.S. federal agency in charge of taxes.
All scholars and dependents in J-1 status are required to file Federal Tax Returns
with the IRS each year, even if they have not earned any income. State tax documents
may also need to be filed. Some scholars qualify for a tax treaty exception but must
file to claim the tax treaty exemption. It is your individual responsibility to understand
and meet your tax obligations. Federal/State Tax Returns are based on earnings from
the previous calendar year.
Filing forms with detailed instructions are available at most banks or the post office. Due to the complexity of income tax laws, it is advisable to have questions answered by the IRS or a reliable tax consultant.
Important: Visa and Immigration Services staff cannot answer detailed questions pertaining to your Income Tax Return, nor has the material presented on this page been approved by the IRS or U.S. Treasury, and therefore we strongly recommend you consult the IRS or a reliable tax consultant directly.
The University at Buffalo has a very useful webinar that explains the process of completing Federal Income Tax Returns.
Federal Tax Forms & Additional Resources:
- Form 1040NR + Instructions for 1040NR
- 1040NR-EZ + Instructions for 1040NR-EZ
- 1040 + Instructions for 1040 + Forms and Schedules for Form 1040
- Form 8843
- Departing Aliens and the Sailing Permit
- NYS/NYC Residency Definitions
- Do I need to file a NYS and/or NYC tax form?
- State Tax Forms
- IRS: Foreign Students & Scholars
- 10 Common Tax Return Errors Foreign National Should Avoid
- Taxation of Nonresident Aliens
- Which Form to File
- NAFSA Brochure