All international students and scholars who are non-residents for U.S. tax purposes, and who were in the U.S. at any time during the previous year, must file tax returns with the U.S. government. This requirement applies to all F-1 or J-1 students who, as of December 31, last year were in the United States for less than six calendar years and all J-1 scholars who were in the U.S. less than three years. This requirement applies even to non-resident students and scholars who received no income from U.S. sources during the calendar year.
If you are a non-resident student or scholar who received no income
from U.S. sources in the last year (if you had interest income from a U.S. bank account, it is not considered as U.S. source income), you need to complete Form 8843. See link below for this form and instructions.
If you are a non-resident student or scholar who received income
from U.S. sources in the last year (such as work income, interest income, scholarship or fellowship income), you need to complete a 1040NR or 1040NR-EZ and Form 8843 and submit them to the Internal Revenue Service by April 15.
Foreign National Tax Resource
- Filing Your Federal Taxes
The CMU Payroll Office and the OIA have worked together to purchase a web-based program that will create the finished forms for you by asking you step-by-step questions. The program is called Foreign National Tax Resource (FNTR).
Instructions for utilizing FNTR and individual access codes will be available in February. Please check back to this page for additional instructions at that time.
After you have completed your federal taxes, you must also file taxes for the State of Michigan if you received income last year. You can download your State Tax Forms from the Payroll website at http://www.controller.cmich.edu/payroll/irs.htm - look for the 2010 Michigan 1040 form. You can also get this form from the Post Office or the Library. You must complete your federal tax forms before you start your Michigan tax form. (If you did not receive any income in 2010, you do not have to complete a Michigan tax form.)
You may wish to hire a tax preparer to do your taxes for you. For a listing of such services, look under "Tax Return Preparation" in the Yellow Pages of your telephone book.