Taxes
Anyone receiving payments from a U.S. source, whether U.S. residents or internationals, are subject to U.S. taxation. There are specific regulations and processes required for determining the tax withholdings for international persons. In certain situations, there could be a tax treaty that may exist to exempt an international person from taxes, or there may be regulations that allow a reduction in taxes. As international students in the U.S, If you worked or had other U.S. based income, you would’ve been subject to Federal and State taxes and therefore must file a tax return each year. Most F and J students and scholars who did not work or receive income in the U.S. are still legally obligated to file Form 8843 to declare no earnings.
Only need to file Form 8843? You do not need tax return preparation software to complete this form.
Information to Help Prepare and File Your Tax Returns
April 15, 2026 is the deadline for filing an income tax return for calendar year 2025.
The ISSO is partnering with two Tax Assistance Entities to support students and scholars:
Option 1: Sprintax
Sprintax is “online self-preparation software” that will guide you through tax preparation process. It is a resource available for nonresidents that provides online federal and state tax preparation software for nonresidents in the U.S. Once you log in to Sprintax, you will be asked a series of questions about the time you have spent in the United States and your immigration status, looking back over a period of years. With this information, Sprintax will then determine your tax status. The ISSO is offering students and scholars discount codes to use Sprintax. Complete the Sprintax Registration form to receive a discount code.
Sprintax Registration Form – Fill out formOption 2: TCAN (Tax Credit Alliance of Nebraska / VITA – Lincoln)
The Tax Credit Alliance of Nebraska (TCAN) offers free tax preparation and support services across the state through the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs.
They are an Internal Revenue Service (IRS)-sponsored program that is part of the University of Nebraska–Lincoln’s Center on Children, Families, and the Law, and is staffed by IRS-certified volunteers trained each year on the latest tax laws.
They serve individuals and families with low-to-moderate income, people with disabilities, non-filing households with children, English language learners, students, and older adults. View their brochure for more information on available services.
Visit TCAN for more information on how to access resources and file your taxes using their free services.
State Tax Filing Requirements
Each state has state tax filing requirements. If you worked in the state of Nebraska, you have to file your Nebraska state tax return in addition to your federal tax return. If you worked in another state, you will need to follow guidance from that state to timely and accurately file your state taxes. For more information on Nebraska State tax filling, visit the Department of Revenue's website.
Beware of Scams
The IRS doesn't initiate contact with taxpayers by email, text messages or social media channels to request personal or financial information. Know the telltale signs of a scam and how to know if it’s really the IRS. Also, the list of common scams that target taxpayers.
More information is available through the following links:
Consequences of Not Filing Your Tax Forms
Penalties for not complying with the filing requirement can include but are not limited to:
- Denials of future requests for a Change of Status (especially to Permanent Resident)
- Denials of visa renewals at American Consulates/Embassies
- Fines and interest will accrue on unreported income and could result in more money being owed to the IRS in the future
- If filed more than 3 years late, a refund will not be remitted by the IRS to the taxpayer
If you don't file your tax forms with the IRS by the tax deadline or need to correct a mistake, you may be able to submit an amended tax return or mail the necessary tax documents even after the deadline date. Consult with a tax professional for assistance if you need to adjust a previously filed tax return.
The following information does not constitute legal advice, nor should it be considered a substitute for advice obtained from the Internal Revenue Services (IRS) or a qualified tax professional. The employees of International Student and Scholar Office are neither qualified or licensed to offer individualized tax advice, so they are unable to assist you in preparing your tax forms or respond to specific tax inquiries. The following information has been prepared to assist UNL's F and J visa holders in understanding general tax filing obligations and to answer some of the most common questions international students and scholars generally have about taxation in the United States. If you have questions that are not covered by the information provided, please contact a tax professional.