Nonresident Alien Tax Information

All international students and scholars are required to file the appropriate federal and state income tax forms, regardless of whether they earned income or not. International students who are studying, teaching, or engaged in research activities in the United States may be subject to federal and state income taxation on any income earned in the U.S. from teaching and research assistantships. Interest on checking and savings accounts may also be subject to taxation. The deadline for most tax filing with the Internal Revenue Service (IRS) is 15 April of every year.

While KUMC does not have an on-campus resource for tax information, the Office of International Programs offers a tax lecture through the Life in the USA program. Additionally, this office, along with KU Lawrence Legal Services for Students, sponsors a free workshop on tax filing for internationals. Information is also available through Legal Services for Students for individuals who are interested in preparing their taxes independently. A community list of VITA (Volunteer Income Tax Assistance) sites is also published each year detailing organzations in the Kansas City area which offer free tax assistance to the community. Workshop dates, tax software information, and VITA site locations are published to this site February through mid-April each year. KUMC students also receive this information via email.

For those who complete their tax returns independently, please note that various aspects of U.S. tax law change each year. It is recommended that you access the U.S. Internal Revenue Service (IRS) web site for current information and filing procedures. The site contains information, printable forms, instructions and publications, as well as additional help features. The IRS also has toll-free telephone numbers to call for answers to specific questions. 

In addition, you will need to know if your home country has a tax treaty with the U.S.. If so, this may affect if and how much you will have to pay. The Payroll office can tell you if a tax treaty applies and can help you with the forms to take advantage of it. 

Be aware that failure to file tax forms, or filing them incorrectly, could result in severe penalties including fines and interest on unpaid taxes.  It could also affect future immigration status and applications for Permanent Residency.

Also, remember that you may need to file a return in the state where you reside. Additionally, if you moved during the tax year, you may also need to file returns for two states. If you live in one state (e.g., Missouri), but work in another (e.g., Kansas), this will affect your tax liability and the number of returns you must file. Each state has its own Department of Revenue web site to provide you information, instructions, and forms.