Being a non-resident (i.e. F/J visa status) for immigration purposes does not automatically make a student/scholar a non-resident alien (NRA) for tax purposes.

• F-1 and J-1 students and their dependents are usually considered NRAs for tax purposes for their first five years in the US

• J-1 scholars are also typically considered NRAs for their first two years in the US

To determine whether you are a “non-resident alien” or a “resident” for tax purposes, see IRS Publications 515 and 519. For further questions, go to the IRS web site, or call 1-800-829-1040.

Some students and scholars may be exempt from certain taxes, depending on their country’s tax treaties with the U.S. Please review this section for details on such exemptions.

Tax Treaties

Some countries are eligible for varying amounts of income exemption from taxation under tax treaties between their home government and the United States. IRS Publication 901 lists current U.S. tax treaties. If a student or scholar needs to set up a tax treaty withholding exemption with an employer other than CPP, they would use IRS Form 8233. Please note that tax treaties only pertain to federal and not state or local taxes.

FICA Taxes (Social Security & Medicare)

Federal Insurance Contributions Act (FICA) requires taxation on income earned to fund federal programs that provide benefits for U.S. citizens and permanent residents when they retire, are disabled, or are the children of deceased workers. Funds withheld for FICA are reflected on paycheck stubs and the Form W-2 (Boxes 4 and 6).

FICA Exemptions

• F-1 and J-1 student visa holders are typically exempt from paying FICA taxes for their first five years in the U.S. and these taxes should not be deducted from paychecks
• J-1 scholars and researchers are typically only exempt for two years
• J-2 visa holders with work authorization are not exemptt from FICA taxes

The mechanism for the exemptions are found under Internal Revenue Code 3121 (b)(19) and is available to persons in F-1, J-1, M-1 and Q immigration status. It is a blanket exemption and the only qualification is that the person is a non-resident for tax purposes and that the work is authorized (e.g. CPT, OPT, AT). Refer to IRS Publication 519 for additional information.

Obtaining Reimbursements of FICA Withholdings

If a student or scholars’ employer has mistakenly withheld FICA taxes, the student or scholar must work with their employer directly to request a reimbursement. If the employer will not assist this matter, the student or scholar must file IRS Form 843 and IRS Form 8316 to request reimbursement.

In the event an F-1 or J-1 student, scholar, or researcher is employed by CPP and CPP withheld FICA taxes in error, contact University Payroll Services at (909) 869-2233.

Students and scholars who have earned income in the US should expect certain forms from their employer. These forms contain information needed to complete federal and state tax returns. Please keep all tax related forms in a safe place.

Form W-2

This form shows the total income earned and the withheld income tax at the state and federal levels. Workers receive a W-2 from each employer and thus may have multiple W-2s to include in their federal and state tax filings.

Information about the Form W-2 for F-1 and J-1 students and scholars employed by CPP can be found on the CPP Payroll Services website.

Form 1042-S

The purpose of this form is to report U.S. taxable income and U.S. income tax withholding for:

• Scholarships, fellowships or grants awarded to students or postdoctoral fellows, and compensation for services rendered
• Income claimed as exempt from US income tax under a tax treaty – treaties are claimed by filing Form 8233

Information about the Form 1042-S for F-1 and J-1 students and scholars employed by CPP can be obtained by contacting the CPP Payroll Services at (909) 869-2233.

Form 1099

This form shows any interest earned on bank accounts, stocks, funds, etc. which students may need to claim. It also reflects any income earned as an independent consultant, or through a temporary/staffing agency.

Form 1098-T

A 1098-T Form is provided to some students to notify them that they may be eligible for federal income tax credits. The majority of international students and scholars are not eligible to claim education expense tax credits on their federal tax forms as they are not US Citizens, Permanent Residents (PR), married to a U.S. citizen or PR, allowed to legally be claimed as a dependent by a US citizen or PR, or have not been in the US long enough to file taxes as a Resident for federal tax purposes.

For more information about eligibility, please review IRS Publication 970. If eligible, please see the Student Accounting & Cashiering Services website for questions regarding Form 1098-T.

Form 8843 for Non-Resident Aliens

All non-residents in F or J status and each of their dependents must file federal form 8843 and Statement of Non-Residence every tax season, even if no income was earned.

Tax Forms and Publications

• 1040NR and 1040NR-EZ
• 540NR and instructions – State of California
• Form 8843 – Statement of Non-Residence
• Publication 519 – U.S. Tax Guide for Aliens
• Publication 901 – U.S. Tax Treaties
• Form 8233 – Request for Tax Treaty Exemption
• Form 843  Form 8316 – Incorrect Withholding of FICA Tax

There are a several ways to file US taxes. Please review the different options and select one method.

Non-Resident Alien

• Sprintax Tax Preparation Software
• Self-file; refer to:
  • Internal Revenue Service (IRS) – see IRS: Foreign Students, Scholars, Teachers, Researchers and Exchange Visitors
  • State of California Franchise Tax Board website
• Private Tax Specialist for Hire: Gary Engler, Certified Public Accountant (CPA)

Resident Alien

• Self-file; refer to:
  • Internal Revenue Service (IRS) – see IRS: Foreign Students, Scholars, Teachers, Researchers and Exchange Visitors
  • State of California Franchise Tax Board website
• Certified Public Accountant (CPA) or Tax Preparation Vendors for Hire, such as Turbo Tax and H&R Block
• Private Tax Specialist for Hire: Gary Engler, Certified Public Accountant (CPA)

Amended Returns

When F and J students and scholars submit tax forms to the U.S. government, they are making a legal and recorded statement of status and eligibility which must be correct. False filings can seriously impact future immigration eligibility and status. If a student or scholar has filed incorrect tax forms, the ISSO strongly encourages seeking assistance from either a Certified Public Accountant (CPA), tax attorney, or licensed tax firm to make corrections as soon as possible to avoid any penalties. These services will incur a charge to be determined by the service provider.

Be Aware of Tax Scams

The Federal Trade Commission provides advice and tips to avoid common scams.

The Cal Poly Pomona Volunteer Income Tax Assistance (VITA) clinic provides support to help students navigate the U.S. tax filing process. This program offers free tax preparation services through IRS-certified volunteers who are trained to assist with a variety of tax situations.

The VITA clinic can assist with:

• Current-year tax returns
• Prior-year tax returns
• Amended returns

If you have questions or would like to receive assistance, please contact the VITA team at:
cppvita.team@outlook.com

When reaching out, you may include the following information to help the team assist you more efficiently:

• Your name
• Your student status (e.g., F-1 or J-1)
• A brief description of your question or the assistance you need