Internal Revenue Service
The taxation agency of the United States Government to which you Report your student status File your personal Income Tax
Return
All individuals in the U.S. on F-1 or J-1 visas must file tax
forms with the Internal Revenue Service.
What about F-1/J-1 students & J-1 scholars who did not earn any income in 2004?
They do not have to pay taxes, but they must send a form to the IRS.
F-1/J-1 Students & J-1 Scholars: No U.S. Income
May include a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)
If they do not have a SSN, they no longer need to apply for an ITIN.
All individuals in the U.S. on F-1 or J-1 visas who had no U.S. income
MUST file Form 8843
”Statement for Exempt Individuals and Individuals with a Medical Condition”
IRS Resources
IRS International Customer Service (215) 516-2000
IRS Toll Free Number 1-800-829-1040
IRS Website www.irs.gov