Tax Information

Tax season in the United States ranges from January 1 until April 15. As mandated by U.S. laws, you must file the following tax forms:

• If you worked: Please file Form 1040-NR or Form 1040-NR-EZ, and Form 8843.
• If you didn't work: Please file Form 8843.

You are subject to Kentucky or Ohio income tax on all income from Kentucky or Ohio sources, depending on where you live. If you live in these states for a temporary or transitory purpose, or did not live in Kentucky or Ohio but received income from sources within these two states, you are subject to their tax.

Income from Kentucky or Ohio sources includes:

• Wages
• Rental income
• Business income
• The sale of Kentucky/Ohio real estate
• Interest and dividends having a taxable or business status in these states
• Any other income from Kentucky or Ohio source

For more information, or a list of available forms, please visit the Kentucky Department of Revenue or the Ohio Department of Taxation.

W-2: a form from your employer(s) which lists the income you received the previous calendar year

1098-T: a general tuition statement indicating the amount of tuition you paid the previous year; non-resident aliens cannot deduct education credits and should ignore this form.

1099INT: a form indicating any interest earned in the previous year on your checking or savings accounts; you do not need to report this on your taxes and can therefore ignore this form

1099-MISC: if you were listed by your employer(s) as a contractor or consultant, you may receive this form in place of a W-2; it serves the same function.

According to Section 3121(b) (19) of the Internal Revenue Code, an exemption from Social Security and Medicare taxes applies to nonimmigrant students, scholars, teachers, researchers, and trainees who are temporarily present in the U.S. in F, J, M, or Q status, as long as they remain nonresidents for federal income tax purposes, as determined by Section 7701(b) of the Internal Revenue Code. This exemption also applies to any period in which a foreign student is engaged in on-campus employment, practical training or other immigration authorized employment. Students may be eligible to be exempt for up to five years, scholars for up to two years. Should the student/scholar change status to H-1 or another visa type, the student would immediately become subject to these taxes. F & J visa holders are still required to pay all applicable federal, state and local income taxes as defined by law.

If these taxes were deducted from your paycheck, and you are exempt (as defined above), you must first try to get a refund from your employer.

If your employer is unable to provide a refund, you must file Form 843 Claim for Refund and Form 8316 and mail them to the Internal Revenue Service.

International Student and Scholar Services Staff are neither qualified nor permitted to give individual tax advice. If you have questions, please contact the appropriate government offices:

Federal Income Tax Information: 1-800-829-1040

State Income Tax for Kentucky: (502) 564-4581

State Income Tax for Ohio: (800) 282-1780