Any person who earns money in the United States may be required to pay an income tax.  This tax is normally withheld from the salary you receive, and an income tax return is filed by April 15, covering the previous year in which you earned money.

If you receive an income through an assistantship, other on-campus employment, or authorized off-campus employment, you will be asked to complete various forms, which allows the payroll department to estimate how much tax to withhold.  Any excess tax which you pay will be refunded to you when you file a tax return.  Do not state that you are exempt from taxes unless you have a verified reason for doing so (e.g., a reciprocal tax treaty between your government and the U.S.).  Erroneously stating that you are exempt may carry an expensive penalty.

NOTE: Although income tax may be legitimately withheld from your paycheck, your employer should not withhold F.I.C.A. or Medicare (Social Security taxes) if you have been in F-1 or J-1 status for less than five years.

International students and scholars in the United States in "F," or "J” immigration status are required to file an Income Tax Form, if they had any U.S. source income during the previous calendar year.  All international students and scholars and their dependents are required to complete Form 8843, "Statement for Exempt Individuals and Individuals With a Medical Condition," and send this form to the Internal Revenue Service (IRS).  These forms and instructions will be available from International Student and Scholar Services (ISSS).  It is important that you comply with this requirement in order to maintain the tax privileges of your F-1 or J-1 status.

Income tax forms and information can be obtained at:

• The following IRS Office:

Internal Revenue Service
51 S.W. 1st Avenue, Federal Building, Miami, FL 33130
(Accessible by Metrorail; exit at the Government Center station)
Hours: Monday-Friday, 8:00 A.M. to 4:30 P.M.
Phone: (305) 982-5077

• The IRS Internet web site:  www.irs.gov
   
• The of Miami Richter library: Government Section, 2nd floor (Forms only)
   
• By calling the IRS:  1-800-829-1040 (Information only)

You will need Tax Form 1040NR or 1040NR(EZ), plus instructions, Form 8843, “Statement for Exempt Individuals and Individuals With a Medical Conditions,” Publication 519, “U.S. Tax Guide for Aliens,” and Publication 901, “U.S. Tax Treaties.” Current forms and publications are usually available in late January or early February.

Because U.S. income tax laws are very complex, each spring semester ISSS holds an Income Tax Session during which a Specialist from the IRS assists you in filling out these forms.  Watch for an e-mail announcement of this session or contact our office during the month of February for further details.