Introduction to Nonresident Tax Filing in the United States - Federal Taxes - For 2025 Tax Year

Sep 19, 2026

Guidance for international students and scholars on filing U.S. federal taxes as nonresidents for the 2025 tax year. Covers key compliance rules on whether filing is required based on F or J status and presence in the U.S. during 2025, including Form 8843 regardless of income or days. Includes essential federal and California deadlines, explains residency concepts and typical tax forms, and clarifies SSN versus ITIN, plus practical resources and tips.

LanguageEnglish

CategoryLetters

FormatPDF

Pages59

Reading Time21 min

AccessFree to download

Important Tax Dates

Federal Tax Deadline for 2025 Tax Year

California State Tax Deadline for 2025 Tax Year

Do I Have to File U.S. Tax Forms?

Filing based on F or J status and U.S. presence

Filing requirements even without income

Determining Residency for Tax Purposes

Nonresident vs resident tax purposes

Tax Forms to File as a Nonresident

Form 8843

Federal and state filing possibilities

Before Filing Federal Taxes

Useful U.S. Tax Terms

SSN vs ITIN

Filing CA State Taxes

Resources and Tips

Introduction to Nonresident Tax Filing in the United States (Federal Taxes) For 2025 Tax Year International Students and Scholars (ISS) Office 900 University Ave, SSB, Floor 2 Riverside, CA 92521 (951) 827-4113 [internationalstudents@ucr.edu](internationalstudents@ucr.edu) This does not constitute as legal advice. Important Note: We are not tax experts. We cannot give tax advice . This meeting will not be recorded and we do not authorize any third party recordings of this meeting. For specific help, please speak with a tax expert. ● Useful U.S. Tax TermsTable of Contents ● Important Tax Dates ● Do I have to File U.S . Tax Forms? ● Determining Residency for Tax Purposes ● Tax Forms to File as a Nonresident ● Before Filing Federal Taxes ● Filing Federal Taxes ● SSN vs ITIN ● Filing CA State Taxes ● Resources and Tips Useful U.S . Tax Terms Useful U.S . Tax Term ● IRS (Internal Revenue Service) : U.S. federal tax collection agency ● Income Tax Return: Tax forms that you complete to report income and other tax information and submit to the IRS. ● Tax Residency: This determines how you file taxes. You may file as either: ○ Nonresident for tax purposes or ○ Resident for tax purposes ● GLACIER Tax Prep (GTP): GTP is an online income tax filing software designed for international students and scholars who are considered nonresidents for tax filing purposes. Important Tax Dates Important Tax Dates Federal Tax Deadline for 2025 tax year for those with income: ● April 15, 2026 California State Tax Deadline for 2025 tax year: ● April 15, 2026 Do I Have to File U.S . Tax Forms? Do I Have to File U.S . Tax Forms? 2025 2026 Were you present in the U.S. in 2025 in F or J status? If you were present in 2025, you must file tax forms. You must file even if you were in the U.S. for part of the year or if you did not have income. If you were NOT present in 2025, then you do not need to file tax forms for 2025. Do I Have to File U.S . Tax Forms? ● If you are in F or J status and were present in the U.S during the 2025 calendar year, you are required to complete Form 8843-regardless of income or days of presence. ● If you earned income or received taxable income over $0, you will have a federal filing requirement. ● Depending on your tax situation in 2025, you may be required to file: 1. U.S . Federal Tax Return 2. State Income Tax Return

FAQs

Who must file U.S. tax forms for the 2025 tax year?

If you were present in the U.S. in 2025 in F or J status, you must file tax forms for 2025.

Do I need to file even if I had no income?

Yes. In F or J status, you are required to complete Form 8843 regardless of income or days of presence.

What is the difference between an SSN and an ITIN for tax filing?

The material includes a dedicated SSN vs ITIN section, indicating these identifiers are relevant to how you complete tax filing requirements as a nonresident.

Sep 19, 2026

Upload by Berry Peter