All students and scholars in F-1 and J-1 status and their dependents must file an income tax form every year in order to be in compliance with the Internal Revenue Service (IRS) regulations. This is true regardless of whether they earned income (worked) while in the United States or not. Income tax issues for foreigners are complex and confusing.
The university’s International Tax Office will help you understand your U.S. tax residency status and associated personal responsibilities as a U.S. taxpayer. The tax office provides access to resources and tools designed to help you fulfill your U.S. tax filing obligations.
- New Hire Orientation Course
- New Hire Guide International Employees
- International Tax Guide: Tax Information for International Scholarship and Fellowship (Stipend) Recipients
- International Tax Guide: Nonresident Alien (NRA) for U.S. Tax Purposes
- International Tax Guide: Resident Alien (RA) for U.S. Tax Purposes
All international employees working at CU Boulder, or individuals receiving a stipend or scholarship payment through the CU payroll system, must schedule an appointment to meet with an International Tax Specialist and should anticipate keeping in touch with the tax office throughout their CU career.
Tax Filing Support
To assist students and scholars in F-1 and J-1 status with U.S. tax filing obligations, University of Colorado’s International Tax Office provides a variety of helpful resources including tax preparation software to qualified CU Boulder students and scholars. Please review the Tax Preparation Support document for further information.
Please note that the USCIS (U.S. Citizenship and Immigration Services) and the IRS (Internal Revenue Service) use the terms "resident" and "nonresident" to mean different things. While an international student on a F-1 or J-1 visa or an Exchange Visitor on a J-1 visa hold nonimmigrant/nonresident status in terms of immigration, they can in some instances be considered a resident for tax filing purposes.