F-1 status individuals living in the U.S. for more than any part of five calendar years must file as a resident. J-1 scholars having been in the U.S. for more than any part of two calendar years must also file as a resident. All others file as non-residents.
Students who receive a scholarship from NKU should wait to file their tax returns until they receive a 1042-S form from the university. Please contact ISSS directly if you have not received it and we can assist you in requesting the form.
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:
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. ISSS can provide the mailing address where you will need to mail the forms.
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