Virtually 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 while in the United States. 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.

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.

Caution

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.