International Student Tax Information

UConn's student body includes students from 92 countries. These students are generally here on an F visa. This web site provides tax information for these students, who are generally classified as "nonresident aliens" for tax purposes. (See UConn VITA Sessions to find out where you can go on the UConn campus for help preparing your 2005 income tax return.)

An alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident or resident aliens. You are a nonresident alien if you have been in the U.S. for less than 5 years on an F visa.

Nonresident aliens file form 1040NR or form 1040NR-EZ. Resident aliens file tax returns that are the same as those filed by United States citizens.

Nonresidents SHOULD NOT e-file! The IRS has now completely discontinued electronic filing for nonresident alien returns. All nonresident returns are required to be mailed to the IRS. There is no word on when electronic filing will be offered.

Come to VITA for help. If you are over the VITA income limits, you must go to a tax preparer for assistance. Check out http://www.thetaxguy.com for one possible source of tax preparation.

A. If you received money from a U.S. source (like UConn) then you must file the following forms:

Federal income tax return: either Federal Form 1040NR-EZ (if you do not have any of the following deductions: state income taxes, charitable contributions, casualty or theft loss, job expenses) or Form 1040NR (if you do have such deductions). Most students will file form 1040NR-EZ.
Form 8843 (filed to report your presence in the U.S.- attach to income tax return).
If your gross income is more than $12,000 or you have Connecticut income tax withheld on your W-2, you must file either Connecticut Form CT-1040 or Form CT-1040EZ, or Form CT-1040NR/PY (file the latter form only if your tax home is not Connecticut; e.g., you lived part or all of the year in another state.)

B. If you did not receive any money from U.S. sources then you still need to file:

You may be a resident alien if you have been in the U.S. for more than 5 years as a student. Then you file the following forms:

Federal Form 1040 or 1040A or 1040EZ
Connecticut Form CT-1040 or Connecticut Form CT-1040EZ or Connecticut Form CT-1040NR/PY (file the NR/PY only if you lived part or all of the year in another state).