Tax Information

International Student and Scholar Services (ISSS) provides resources to students and scholars who are classified as nonresidents for United States federal income tax purposes. 

Note that ISSS staff are not tax professionals or certified public accountants. For professional advice, please consult with a licensed tax professional with experience in nonresident taxes or the Internal Revenue Service (IRS).

This section will help you:

• Understand nonresident filing instructions
• Answer general questions regarding nonresident taxes
• Provide general resources for tax questions

See the right-hand navigation for more tax information.

Tax Obligations

All international students and scholars who are nonresidents for tax purposes must complete annual documentation for the IRS. This is required even if you did not earn income through wages or scholarship/fellowship funds.

Any nonresident for tax purposes who has U.S.-sourced income is subject to taxation and must also file a federal income tax return. 

Nonresidents for Tax Purposes

There are two different tax statuses for an international student or scholar: resident alien for tax purposes and nonresident alien for tax purposes. 

These tax statuses determine what U.S. tax laws you will follow when calculating your income tax. Filing under the incorrect tax designation may result in taxes and fines owed to the government, so knowing your status to file correctly is essential. 

IMPORTANT: Your tax status may differ from your current immigration status or your Texas tuition residency.

ISSS staff cannot help you determine your tax residency. Instead, we recommend reviewing the IRS website or seeking assistance using nonresident tax software such as Sprintax. Once you set up a Sprintax account, the software will take you through a free tax residency determination process.