International Tax Assistance Program - FAQs

Who should file?
International students who are non-residents for tax purposes are required by law to file a tax report (which is not the same thing as a tax return) with the U.S. federal government each year. Tax reports are recorded on federal form 8843.  International students who earned income (in the form of wages and/or a scholarship) have the additional requirement of filing the tax report (form 8843) AND a tax return with the U.S. federal government and the Georgia Department of Revenue.  Federal tax returns for non-residents are typically recorded on a form 1040 NR EZ or 1040 NR.  Georgia tax returns for non-residents are typically filed on a GA 500 form. 

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Which forms do I need to file my federal tax paperwork?

1. Form 8843 - "Exempt" form to state that you are filing as a non-resident alien and that you are exempt from the Substantial Presence Test as an F-1 or J-1 student or an F-2 / J-2 dependent of a student.

• This form is REQUIRED for everyone who was physically present for part or all of the tax year, regardless of whether or not you earned income.
• Please keep in mind that the word “Exempt” on the 8843 form does NOT exempt you from paying taxes if you worked or received income. 
• Also, if you have dependents living with you in the U.S., you MUST file form 8843 for each one of your dependents, including children, even if they did not work in the U.S. during the tax year.

2. 1040NR-EZ or the 1040NR

• 1040NR-EZ:  Non-Resident short form that is the Easy Version to be used by students who earned income during the tax year and who are NOT permitted to claim dependents.  Tax Treaty benefits can also be recorded on this form.

• 1040NR:  Non-Resident long form to be used by students who earned income during the tax year and who are from certain countries with tax treaty benefits that permit SOME countries to claim dependents.  You should also use this form if you wish to claim charitable contributions made during the tax year.

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If I earned income during the tax year, what State forms do I need to complete?

• Georgia 500 Form:   Non-residents for tax purposes must complete the Georgia 500 form (NOT the Georgia 500 EZ form) if they earned income during the tax year.
• If you worked in a state other than Georgia during the tax year, you will need to check with that state’s Department of Revenue in order to determine whether or not you need to complete tax forms for that particular state.

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When are the forms due to the U.S. government?
Federal Forms/Tax Returns and GA State Returns are due on April 15th each year. Form 8843 is due on June 15th each year.

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What additional documents and information do I need to have in order to complete my Federal Tax Return forms (if I earned income and/or wages)?

1. W-2 Form: This form is sent to you from UGA Payroll Office (Business Services Building). This form indicates the actual amount of federal and state taxes withheld as well as your total wages you earned. You cannot file your federal and state forms without a W-2 form.  If you worked at another place or institution, you will also need all W-2 forms from those agencies before you can complete your federal tax return forms. 
2. Passport and Visa Information: Federal forms will ask you for your student visa information such as your current status, and any change of status information. You must also have your passport and visa number to fill out the forms.
3. Dates in U.S. from past 6 years in the U.S.: You must know the dates when you were present in the U.S. and how long you stayed in the U.S. for the last 6 years.
4. Social Security Number or ITIN (Individual Tax I.D.) Number: If you (or your dependents residing with you in the U.S.) earned wages during the tax year and do not have a social security number, you must apply for an ITIN number through the Business Services (UGA Payroll) or IRS Office. Please note that it may take several months to receive the ITIN number, so please make plans to apply accordingly.  You do NOT need an ITIN number or a social security number if you did not earn income during the tax year.  If you already have a social security number, do NOT apply for a second one.  The original number is assigned to you, so use that as your tax ID number on the federal and state forms.
5. 1042-S (Scholarship Form): Students who receive scholarships or tax treaty exemptions will receive this form from the Payroll Office to document any withholding. You will need to include this with your federal tax form.
6. Previous Year's Tax Forms: If you have filed taxes in the past, bring those forms to the ISL General Tax Workshops or to an individual advising session at the ISL Office.

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How can I get help with my non-resident tax forms?
Contact International Student Life and our Tax Team Volunteers by emailing isltax@uga.edu after reading the information contained in this website.

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I have been in the U.S. long enough to be considered a resident alien for tax purposes.  How can I get help for filing my tax forms under this classification?
Visit the Tax Resources section of this website for information concerning Professional Tax Preparation Assistance as well as free options for tax help for resident forms. 

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