Work as an international student

The tax filing deadline for 2023 depends on your tax filing requirements. 

If you earned income during the 2022 tax year, and are required to file a Form 1040-NR, then your filing deadline is: April 18, 2023

If you did not earn income during the 2022 tax year and you are only required to file a Form 8843, then your filing deadline is: June 15, 2023

The OIA has prepared a video introduction to tax requirements for international students and scholars: "Tax Time!" The presentation from the video is also available online, enabling access to the links shared within. 

OIA Tax Time Video 

OIA Tax Time Presentation 

Please note that the "Tax Time" presentation and video have been prepared by OIA staff and are intended only as an informational resource providing basic, introductory details about tax reporting requirements and processes. Students and scholars are strongly encouraged to attend the tax workshops and to consult a qualified tax professional regarding specific questions. 

We hope that the following links will be helpful as you prepare your tax requirements: 

• Internal Revenue Service (IRS) 
  • The IRS provides information regarding federal tax reporting requirements 
• Federal Forms
  • 1040-NR 
    • If you received income during the tax year, you may be required to submit Form 1040-NR
  • Form 8843
    • All international students and scholars on F-1 or J-1 visas, regardless of income, are required to file a Form 8843
• State of Michigan Department of Treasury 
  • The Department of treasury provides information online regarding state of Michigan tax reporting requirements 
  • The Department of Treasury has also made additional resources available to students which the OIA is sharing via this DropBox Folder
• State Forms 
  • State of Michigan Tax Forms are available at the Michigan Taxes Page 
• IRS Outreach Connections for Individuals 
  • This page, from the IRS, provides news, articles, advice, and additional resources

The OIA is once again collaborating this year with Global Detroit, Moore Doeren Mayhew, the UM Ann Arbor International Center, and the Michigan Department of Treasury to host tax information workshops for international students. 

The workshops will be hosted virtually, over Zoom, and there will be three opportunities to attend:

Global Detroit/Moore Doeren Mayhew Workshop:

• This workshop took place on March 3rd, 12-2pm. A recording is available online. 
  • Review this Shared Folder, containing materials and forms discussed in the workshop as well as a copy of the slide presentation

Michigan Department of Treasury Workshop

• March 21st, 2-4pm
• March 22nd, 2-4pm

Registration for the Department of Treasury Workshops, and other tax-related information, is available at the Michigan Tax Webinar page. 

Learn more about CPT, including alternate work/study, internships, and cooperative education. See CPT. CPT approvals are dependent upon students' ability to satisfy academic policies regarding internship/co-op for credit which vary by College.

Find support for career and internships at the Office of International Affairs and across campus. See OPT.

If you suffer economic hardship due to unforeseen financial circumstances beyond your control, you may apply to the U.S. Customs and Immigration Service (USCIS) for authorization to work off-campus part- or full-time. On-campus employment, however, cannot exceed 20 hours/week while school is in session. 

Examples of unforeseen financial circumstances include:

• Unexpected changes in the financial condition of your source of support
• Medical bills
• Loss of financial aid or on-campus employment without fault on your part 
• Substantial fluctuations in the value of currency or exchange rate
• Inordinate increases in tuition and/or living costs
• Other substantial and unexpected expenses

The request must be submitted to the OIA along with the required documentation listed below. Be aware that it may take more than 3 months to be issued an Employment Authorization Document (EAD).

Eligibility criteria and requirements

• One academic year in F-1 status
• Employment will not interfere with full course of study
• Available only before completion of study
• Work does not have to be related to field of study

Documentation required

• SEVIS I-20
• Form I-765 and fee
• 2 passport-style photos
• Supporting documentation
• Additional information and application packet (PDF format)

Academic training is employment in the field of your academic program in the U.S. The maximum length of time allowed for both pre- and post-completion academic training authorization is either 18 months, or the number of months you are a full-time student, whichever is shorter. If employment is required in order for you to graduate, you are eligible for 36 months of academic training. Part-time academic training counts the same as full-time toward your maximum allowance.

You are eligible for academic training authorization:

U.S. income tax is collected by the Internal Revenue Service (IRS). The IRS has a special set of rules (and special tax forms and publications) for most international students and exchange visitors in the U.S. A copy of these regulations are listed in IRS publication 519, U.S. Tax Guide for Aliens.

As an F-1 student or J-1 scholar, you are required to file a federal income tax return.

• If you earned no U.S. income, file Form 8843.
• If you earned any U.S. income, file Form 1040NR or Form 1040NR-EZ. You must also complete Form 8843 and mail it with your 1040.

Please seek professional guidance from a qualified accountant or attorney in order to understand and meet specific tax obligations.

Visit the Social Security Administration’s site (SSA) to learn how to:

• Obtain your Social Security Card
• Browse frequently asked questions
• Find your local Social Security office