Frequently Asked Questions for Non Resident Alien Taxation - Taxation Guide

Sep 19, 2026

Upload by Aria

Frequently Asked Questions for Non Resident Alien Taxation covers income types, including compensation, scholarships and fellowships, investment income, loans, foreign income, and gifts, with guidance on what may be taxable and when to file. It addresses information returns such as W-2, 1042-S, 1099-INT, 1099-MISC, and 1098-T, plus filing thresholds, prior-year tax issues, available tax forms, and Form 8843. It also explains tax residency determination, income tax treaty benefits, and Social Security/Medicare treatment for nonresident aliens.

LanguageEnglish

CategoryLetters

FormatPDF

Pages19

Reading Time7 min

AccessFree to download

A. Income

1. Compensation

2. Scholarships and Fellowships

3. Investment Income

4. Loans

5. Foreign Income

6. Gifts

B. Information Returns

C. Filing Requirements/Issues

1. Filing Thresholds

2. Prior-Years’ Tax Issues

3. Tax Forms

4. Form 8843

D. Tax Residency Determination

E. Income Tax Treaties

F. Social Security and Medicare Taxes

G. Additional Questions

Frequently Asked Questions for Non Resident Alien Taxation A. Income 1. Compensation • I worked abroad for the summer. Do I have to include this income on my tax return? 2. Scholarships and Fellowships • I have a scholarship and all of it goes to tuition. Is this taxable? • Is a scholarship taxable if it is foreign-based? • Do I have to pay taxes on a fellowship grant if the research was performed abroad? • If I have a fellowship from a foreign grantor but it is paid to me monthly by my institution, is it taxable? • If I have a taxable scholarship do I have to file a tax return? • What is taxable for scholarships and grants? • I have a room and board scholarship; should I receive a Form 1042-S? • Is my graduate assistant tuition waiver taxable? I did not receive a Form W-2? 3. Investment Income • Do I need to pay U.S. taxes on income from my investments in my home country? • My only income was some bank interest. Do I have to file a tax return? • I have been here as an F-1 student for two years. Can I claim treaty benefits for my U.S. dividends? Are my capital gains tax-free? • I am using my own savings. Is that income? 4. Loans • Is a loan taxable? 5. Foreign Income • Do I have to pay U.S. taxes on my income in my home country? • I am a nonresident alien in F-1 status. I received U.S. tax forms from my broker in Germany reporting my foreign income. 6. Gifts • If a relative gives me a gift, is the gift taxable? B. Information Returns • What is a W-2, 1042-S, 1099-INT , and 1099-MISC? • I received a Form 1098-T. What is this for? C. Filing Requirements/Issues 1. Filing Thresholds • How do I know if I have to file a return? • How do I get the taxes withheld for federal and state taxes if I have no filing requirement? • Do I need to file anything at all if my wages were under $3,300? • All of my income was exempt from tax under an income tax treaty with my home country. Do I still have to file a tax return? 2. Prior-Years’ Tax Issues • If I would like to get a green card, do I need to file a tax return? • If I haven’t filed my taxes in the past, but want to get a green card, what do I do? • Where can I get forms to file prior years’ tax returns? 3. Tax Forms • Can I send different tax forms together? • I am a nonresident alien. How do I know whether I should file a Form 1040NR or a Form 1040NREZ? • Can I e-file? • Can my wife and I file a tax return together? • I have a child who is a U.S. citizen with a Social Security number. Can I claim him as a dependent on my return? • If I worked without authorization, am I turning myself in if I report the income on my tax return? • I am a J-2 dependent with an Employment Authorization Document (EAD) from the immigration service. I have been working as a consultant. What tax form do I file? • Can non-U.S. citizens file as head-of-household? • Is there a tax preparation software package targeted to foreign nationals? • I came to the United States as a student and then changed to H-1B. My tax accountant has been preparing Form 1040NR-EZ for me each year. Is that correct? 4. Form 8843 • If I have been here for over five years and have no income at all do I have to file taxes? • What happens if I don’t send in Form 8843? • I am on Optional Practical Training (OPT); do I use my OPT dates for Form 8843? D. Tax Residency Determination • If I was here on a tourist visa, do I have to count those days for purposes of determining my residency status if I am an F-1 student? • Do I need to count my days under every visa I’ve ever had? • I was in the United States during 2003 and 2004 in J-1 Exchange Visitor paid by my foreign employer. I came to the United States as a J-1 researcher in 2005. I read something about a longer nonresidency period if I had a foreign employer. Am I still a nonresident alien? • If I am a non

FAQs

If I worked abroad for the summer, do I have to include that income on my tax return?

For a nonresident alien, compensation for services performed abroad is not subject to U.S. tax because it is foreign-source income under U.S. tax rules.

Is a scholarship taxable, and does it depend on whether the scholarship is foreign-based?

A scholarship can be taxable depending on the facts. The FAQ includes separate questions on whether a scholarship is taxable when it goes to tuition, whether it is foreign-based, and how fellowships and related grants are treated.

How do I determine tax residency days for an F-1 student on a tourist visa?

The FAQ asks whether tourist visa days must be counted when determining residency status for an F-1 student, and also whether days must be counted under every visa category the individual has held.

Sep 19, 2026

Upload by Aria