Personal Income Tax Issues for International Students in the United States

Jack R. Fay, PhD, CPA, and Melvin L. Roush, PhD, CPA, and Sergey V. Shamenin

Today, thanks to globalization and international integration, more and more students from all over the world come to the United States to study. The majority of international students are considered to be nonresident aliens under the U.S. Internal Revenue Code. There are many differences between the U.S. income tax system and the systems of other countries. It can be quite a burdensome process for international students to fill out all the necessary forms and statements that accompany the filing of U.S. income tax returns. Tax preparers should familiarize themselves with the current tax requirements and compliance rules for federal income tax reporting with respect to foreign students attending U.S. colleges and universities.