Persons who must comply with U.S. Internal Revenue Service (IRS) filing requirements

All international students and scholars and their dependents in "F" and "J" immigration status who were present in the U.S. in 2008 have to comply with certain filing requirements with the IRS:

• International students and scholars and their dependents in "F" and "J" immigration status with any U.S. source income in 2008 are required to file a U.S. income tax return (usually Form 1040NR or Form 1040NR-EZ) and Form 8843 with the IRS by April 15, 2009.

• International students and scholars and their dependents in "F" and "J" status who spent time in the U.S. in F or J status in 2008 but did not earn any U.S. source income in 2008 are required to file a Form 8843 with the IRS by June 15, 2009.