University of Houston-Victoria

International Programs

Taxes

All F and J international students and scholars who were present in the U.S. during any portion of the past calendar year are required to file tax forms with the Internal Revenue Services. This is true whether or not you worked in the U.S., gained income in the U.S., or received a scholarship during the past calendar year. The information contained on this website is meant to aid UHV international students' and scholars' understanding of the basics of U.S. tax law and being tax filing process.

International Programs Office does not have tax experts and therefore cannot, by law answer specific tax questions or help you prepare your tax forms. Ultimately, it is your responsibility to meet your tax obligations.

Who needs to file (submit) a tax return?
All international students and scholars are legally required to file (submit) a federal tax return. You're legally required to file a tax return if:

  • You worked in the U.S. in 2018
  • You received a scholarship, stipend or allowance in 2018
  • You did not work or receive income, but you were presence in the U.S. for at least one day in 2018

Residency Status
Although every F and J international student and scholar must file some kind of tax paperwork, a specific tax forms must be prepared and submitted and the forms vary depending on your residency status.  Before you file your taxes, you must determine your tax residency status, which can be tested by the Substantial Presence Test.

  • The Substantial Presence Test
    You will be considered a resident for "tax purposes ONLY" if you meet the Substantial Presence Test for the previous calendar year. To meet the Substantial Presence Test you must be physically present in the U.S. This is a complicated calculation.  You must meet the following:

    • 31 days during the current year (2019), and 183 days during the 3-year period that included the current and year the 2-years immediately before that, counting:
      • All the days you were present in the current year, and 
      • 1/3 of the days you were present in the first year before the current year, and
      • 1/6 of the days you were present in the second year before the current year
    • If the total equals 183 days or more = Resident for Tax
      If the total equals 182 days or less = Nonresident for Tax
    • Exemptions
      • F or J students receive 5 "exempt" years. Not exempt from tax, but of counting physical days or presence in the U.S. towards Substantial Presence Test. If you have been in the U.S. for fewer than 5 calendar years (including any previous F-1/F-2/J-1/J-2 statuses at any point), then you are considered a "Nonresident for Tax Purposes". 

Nonresident Vs Resident
U.S. tax law divides people into residents and nonresidents for tax purposes. Residency status for tax purposes does not make you a resident for immigration or does not offer you residency rate for tuition. Residency for tax purposes determined by the above mentioned Substantial Presence Test. Residents for tax purposes billow the same rules as U.S. citizens and are taxed on world-wide income. Nonresidents for tax purses follow different rules and are taxes on U.S. sourced income only.

Nonresidents are not eligible

  • Filing tax return online (Sprintax is an online software that allows international students to file taxes accurately and many U.S. campuses use Sprintax)
  • Using variety of tax agencies (such as HR Block) and other tax filing online softwares
  • Education credits (1098-T form)
  • Earned income credit
  • Claiming dependents

The Forms to file Taxes


What is the deadline to file my taxes

The deadline to file your taxes is April 15th

Do I need to file a state tax return?
If Texas is the only state you worked in 2016, then you do not need to file state tax return as Texas does not have state income tax.

If you worked in another state that does have income tax you are responsible for paying to complete the state tax return. This would apply to students who may have transferred to UHV and worked on another campus outside of Texas on curricular practical training (CPT) or students who worked on their optional practical training (OPT) outside of Texas.

What do I need to file Taxes

  • Passport or government issued ID
  • U.S. entry and exit dates for current and all past visits to the U.S.
  • All tax forms such as W-2, 1042-S, 1098-T, 1099 (If you received these forms or you can print from MyUHV)
  • Visa immigration status Form I-20 or Form DS2019


Mailing the Forms:

If you are filing the 1040NR EZ and 8843 mail the forms to:
Department of Treasury
Internal Revenue Services
Austin, TX 73301-0215

If you are enclosing a payment, please mail 1040NR EZ and 8843 form to:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303

If you are only mailing the 8843 form, mail to:
Department of Treasury
Internal Revenue Service Center
Austin, TX 7301-0215

 

UHV Tax Sessions
Thursday, February 28th 10-1pm | UHV Katy
Friday, March 1st | 12-1pm | UHV West Building

How to file your tax?
We have teamed up with Sprintax to provide you with easy-to-use tax preparation software designed for non-residents and scholars in the U.S. UHV and IPO staff are not qualified or allowed to provide individual tax advice. Please attend the Tax sessions scheduled by the International Programs Office to receive your instruction packet along with the passcode for you to have access to the Sprintax software. UHV is offering this service for free for UHV F-1 and J-1 students.

Resources

We strongly recommend international students to use a tax service that specializes in International Student and Scholar Taxes. Please see the following resources: