US Tax Essentials for Indian Students on F-1 and J-1 Visas
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Indian students heading to the United States on F-1 (student) or J-1 (exchange visitor) visas must navigate a distinct set of tax regulations mandated by the Internal Revenue Service (IRS). Understanding these requirements is crucial for maintaining legal visa status and avoiding penalties.
For tax purposes, most F-1 and J-1 visa holders are classified as non-resident aliens during their initial years in the US. Generally, F-1 students retain this status for their first five calendar years, while J-1 students are typically non-resident for their first two.
After this exempt period, they may switch to resident alien status if they meet the Substantial Presence Test.
Crucially, every international student physically present in the US during the calendar year must file at least one form with the IRS, even if they had zero income.
The Form 8843 (Statement for Exempt Individuals) is mandatory for all F-1 and J-1 students and their dependents, regardless of income. It declares their status as an “exempt individual” for the Substantial Presence Test.
The Form 1040-NR (U.S. Non-resident Alien Income Tax Return) must be filed in addition to Form 8843 if the student earned any US-sourced income. This includes wages from on-campus employment, Curricular Practical Training (CPT), Optional Practical Training (OPT), or taxable scholarships/stipends.
A significant benefit for non-resident F-1 and J-1 students is the exemption from FICA taxes (Social Security and Medicare), which usually applies for their first five calendar years. This exemption covers wages paid for services performed to carry out the purpose of their visa, including CPT and OPT employment, provided they remain non-residents for tax purposes.
Indian students can also benefit from the U.S.-India tax treaty. While most non-residents cannot claim the standard deduction, Article 21 of this treaty permits Indian students to claim this deduction on their U.S. tax return, which can substantially reduce their tax liability.
Tax filing deadlines depend on the student’s income. The deadline for students who earned US-sourced income and must file Form 1040-NR (along with Form 8843) is April 15. However, the deadline is June 15 for students who had no US-sourced income and are only filing Form 8843.
Students who work in the US must obtain a Social Security Number (SSN). Those with no income but a taxable scholarship or grant need an Individual Taxpayer Identification Number (ITIN) to file.
Navigating US tax law is an indispensable responsibility for all international students. Understanding the classification as a non-resident alien, complying with the filing of Forms 8843 and 1040-NR, and being aware of beneficial exemptions and the India-US tax treaty are essential steps. By accurately filing their returns and observing the critical deadlines, Indian students can
Source: INDIA TODAY
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