Filing Federal and State Income Tax Forms
As a student in F status in the United States, you and your dependents are required to file tax forms with the U.S. Internal Revenue Service each tax year that you are present in the country. Additionally, you may be required to file state income taxes. To determine which form or forms are appropriate for you to file, you must first determine your residency status under U.S. tax laws. Information in the next section will help you determine your residency status. It is important to note that residency status under tax laws differ from residency status under immigration law which considers you to be a nonimmigrant or nonresident alien.
For individuals considered to be residents for tax purposes, tax forms must be filed for each dependent in their own name. There are many resources available to help you determine your tax obligations in the U.S. It is ultimately your responsibility to file the necessary tax forms and to comply with tax regulations. Failure to do so may have significant implications for any future plans you may have to remain in the U.S. and obtain permanent residency.
Determining Residency Status for Tax Purposes
The U.S. recognizes three different residency statuses for tax purposes
- Resident Aliens for tax purposes are subject to the same tax filing requirements as U.S. citizens. (1040 or the 1040EZ and are taxed on worldwide income).
- Nonresident Aliens for tax purposes – individuals who have been in the U.S. for less than 183 days according to the substantial presence test and exclusive of any days that may be considered exempt from the Substantial Presence Test.
- Dual Status Aliens are individuals who at different times in a single tax year are both a nonresident alien and a resident alien for tax purposes. Refer to Publication 519 for discussion of dual status and the tax filing options available to them.
Resident and Dual Status aliens are subject to many of the same tax laws as US citizens. Nonresident aliens are not.
If you earned income last year, you may also be required to file tax forms with the where you live.
You must file a Maryland State tax return if:
You lived in Maryland for 6 months or more and
Have earned at least $7,000
Maryland tax forms are available at post offices and libraries in Maryland or on the web at: www.comp.state.md.us
Deadlines for filing tax forms
There are two different deadlines for filing Federal tax forms:
April 15 Tax returns are due for anyone who received wages,
June 16 Tax returns are due for anyone whose only income was in the form ofscholarships or other income not subject to withholding
Internal Revenue Service (IRS)
Fallon Federal Building Office
31 Hopkins DHS Plaza
1st Floor, Room B03
Baltimore, MD 21210
Phone Number: 1-200-829-1040
Monday-Friday 8:30 a.m. - 4:30 p.m.
Saturday 8:30 a.m. - 12:30 p.m.
To Obtain an ITIN Number
Complete a W-7 Form
Bring original copy of at least one of the following items:
- Birth Certificate
- Drivers License
- Identity Card
- DHS Document (I-20, I-94)
If you do not receive your number within 14-20 days, please call 215-516-4846.
NOTE: Please understand that staff members in the Office of International Programs are not tax specialists and are unable to provide you with individual tax filing assistance. Please refer to one of the sources listed above, should you have any questions.