OIE anticipates being able to share information for the 2023 tax year by the end of February 2024. In the meantime, general information can be found on the IRS website. Do not use tax preparation services or software for resident taxpayers (or file Form 1040) unless you are sure you are a resident for tax purposes.

If you did not have any U.S. source income in 2023, you do not have to file a U.S. income tax return. However, if you were in the U.S. in F or J status during 2023, you do have to file Form 8843 to report your days of presence in the U.S. 

Search the IRS website for prior year forms, then complete and submit them as soon as possible. Pay any tax and penalty you owe to avoid future financial and legal penalties.

Most students in F or J status are considered non-residents for the first five years they are in the U.S. Most J scholars are also considered non-residents for the first two tax years they are in the U.S. The IRS considers any time spent in the U.S. during a year to "count" as a tax year. 

People who are in the U.S. longer than those periods typically are considered to be residents for tax purposes unless claiming a closer connection to their home country. More information about residency and the Substantial Presence Test can be found on pages 7-9 of the IRS Resource Guide. 

People who are eligible for a tax treaty benefit may be eligible to claim the benefit and not have taxes withheld from their paychecks. You must work with your employer at the beginning of the tax year and follow their processes for claiming a treaty benefit. If taxes are withheld, you can still claim the treaty benefit on your income tax return and will be issued a refund of any tax you have overpaid. 

If you were employed by CMU in 2023, the university determines the appropriate tax treaties to apply to your paychecks through the Foreign National Information System (FNIS). You can find out more about FNIS on the Carnegie Mellon HR website. Please contact HR if you have further questions about filing out the FNIS application and having your tax treaties applied to your paycheck. 

OIE staff are not experts in U.S. tax laws. We provide general information to help people comply with their tax reporting requirements, but we cannot answer questions about complicated tax situations. We encourage students and scholars to outreach to the IRS or a tax professional/tax accountant who has expertise in non-resident tax issues.

If you filed as a resident instead of a non-resident, you can find the correct prior year form on the IRS website. Complete the form and then use the information on that form and the incorrect form you filed to complete IRS Form 1040X. You should file an amended tax form to correct the wrong form or incorrect information submitted in a prior year.