U.S. Tax Information for International Students and Scholars
The Internal Revenue Service (IRS) is the U.S. government agency that administers U.S. tax laws and collects taxes. International students and scholars at ETSU may be subject to federal income tax, state income tax (not applicable in Tennessee), and Social Security/Medicare taxes (FICA). The tax year follows the calendar year: January 1–December 31.
For personalized guidance, please contact the Office of Nonresident Alien Tax Compliance at intltax@etsu.edu.
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Understanding Your U.S. Income Tax Obligation
- All international students and scholars must file at least one tax form each year—even without U.S. income. (Form 1040-NR)
- The U.S. tax system withholds taxes automatically through payroll. Taxes may also be added to your student account for scholarships or travel reimbursements.
- When filing a tax return, your total tax liability is compared with what you’ve already paid.
- You may receive a refund or owe additional taxes.
Important Dates:
- Tax year: January 1 – December 31
- File your return by April 15 of the following year.
- ETSU provides access free of charge to GLACIER Tax Prep between February and June each year.
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Tax Filing Deadlines
With U.S. Income: April 15
No U.S. Income: June 15
All individuals in F-1, F-2, J-1, or J-2 status who were physically present in the U.S. in must file a tax form.
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Who Must File Taxes?
If you were in the U.S. at any time under an F or J visa, you are required to file taxes, even if:
- You didn’t earn any U.S. income.
- You were only in the U.S. for a short time.
- You are a dependent of an international student or scholar.
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New to ETSU? Start Here
If you’re a new international student or scholar receiving any payment from ETSU:
- Complete GLACIER paperwork with the Office of Nonresident Alien Tax Compliance.
- Receive your:
- U.S. tax residency status
- Tax treaty eligibility
- Instructions for completing Form W-4
- If eligible, apply for a Social Security Number (SSN).
- If not eligible for an SSN, you may apply for an Individual Taxpayer Identification Number (ITIN).
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Tax Residency Categories
For U.S. tax purposes, individuals fall into one of these categories:
- U.S. Citizen
- Permanent Resident (Green Card Holder)
- Resident Alien for Tax
- Nonresident Alien for Tax
Contact the Office of Nonresident Alien Tax Compliance for help determining your residency status and for processing tax treaty forms, if applicable.
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Disclaimers and Reminders
- This information is for international students and scholars with typical ETSU income levels.
- For complex tax issues or if your visa status changed, consult a qualified tax advisor or the IRS.
- ETSU provides GLACIER Tax Prep, but you are responsible for verifying the accuracy of your tax filing.
Important: The Office of Nonresident Alien Tax Compliance does not advise on income outside ETSU. For FAQs, visit the Nonresident Alien Tax Compliance FAQ