All F-1 students are required to file documentation with the U.S Internal Revenue Service (IRS), and this includes students who did not receive income. F-1 students must be aware of their tax obligations as well as deadlines.

ISP staff are not tax professionals. ISP staff are not qualified to give advice on how to file taxes nor will they do so. It is the up to the discretion of the student to determine how to file taxes as each case is different.

No Income Earned/ Received

If no income was earned/received, F-1 students are required to file Form 8843.

Form 8843 Facts

• Informational document used to notify the US government of an F-1 student's presence in the country as an international student
• Not concerned with student's medical status, despite its title
• Can not be filed electronically, must be mailed
• Needs to be filed whether or not income was received

If an F-1 student didn’t work during the year 2023, the only form necessary to file is Form 8843, and this can be done without the assistance of a tax preparer. If an F-1 student has any dependents over the age of 6 months, the student must also file a separate Form 8843 for them in separate envelopes.

Income Earned/ Received

If an F-1 student worked during the taxable year, the student is responsible for filing additional tax documentation in addition to the Form 8843. This may include the Form 1040NR. If filing additional tax documents along with Form 8843, please refer to the resources and services mentioned. Please also take note of the earlier filing deadline.

Helpful Resources

Sprintax: International Tax Preparer

• Use code 5MPC25F23 to receive $5 off federal tax return
  

United Way California

• Online tax assistance

IRS - Foreign Students