Tax Information
Tax Filing Basics
The Internal Revenue Service (IRS) is the U.S. government agency that collects taxes. As a nonresident F-1 or J-1 student, you may need to file forms each year with the IRS, even if you earned no income. It is your individual responsibility to understand and meet your tax obligations. Generally, tax returns are due on or around April 15 every year based on earnings from the previous year, though there are exceptions to this deadline. The deadline this year is April 15, 2025.
While employers do deduct money from your paycheck throughout the year and send it to the IRS, it may not equal the exact amount owed at the end of the year. If too much was deducted, you may be eligible for a refund. Or, perhaps not enough was deducted, and you will owe more.
The employees in the Office of International Student & Scholar Services are not tax professionals, so this cannot be considered legal tax advice. See below for a list of tax resources.
Who Needs to File Taxes?
Everyone who was physically present in the United States on a F-1, F-2, J-1, J-2, H-1B, TN, or O immigration status for any time between January 1 and December 31 (even if it was for one day) must file a Federal Income Tax Return. This includes dependents (F-2s, J-2s) regardless of their age. Federal Income Tax Returns are to be filed and paid on April 15, 2025.
What is Your Tax Status?
In legal terms, noncitizens of the U.S. are called "aliens." There are three types of aliens for tax purposes: (1) nonresident; (2) dual-status; and (3) resident. These categories are for tax purposes only and are not related to your immigration status. You may be in F-1 or J-1 nonimmigrant status and considered a resident for tax purposes.
Non-Resident Alien with U.S. Income (Use Sprintax)
You may be a Non-Resident Alien for Tax Purposes if you meet one of the following criteria:
- Have been in the U.S. as an F-1, or J-1 Student for less than 5 calendar years (you arrived anytime in the year 2006, or later),
- Have been in the U.S. as a J-1 non-student (Research Scholar/Professor) for less than 2 calendar years (you arrived anytime in the year 2009, or later),
- Have been in H-1B status for less than 183 days,
- You did not obtain Permanent Residency status (Green Card) at any time,
- You did not obtain U.S. Citizenship at anytime.
Remember, you must complete an Ohio State Income Tax Return. See section below.
If you meet any of the above criteria and you earned money from a U.S. source, you have the following option available to you:
Send completed form to Treasury, Internal Revenue Service Center, Austin, TX 73301-0215
SPRINTAX
Sprintax, a web-based tax preparation system, is available through the Office of International Student & Scholar Services. An email will be sent to all eligible students with an access code to use the Sprintax Program:
- Sprintax access code
- Passport & Visa
- I-20 or DS-2019 (if F-1/J-1)
- I-94 Card
- Form W-2
- Forms 1042-S, Form 1099, Form 1098-T (if applicable)
- Address information
- Academic institution information
- Scholarship/fellowship grant letter (if any)
- Copy of last year's federal income tax return, if filed
Ohio State Filing Requirements
If you worked during the year you are required to file a State Income Tax Return for each state that you worked in. You can file this after you have completed your Federal Income Tax Return.
In order to file your State Tax Return you will need all W-2's, 1042-S's, and 1099's, if received.
For individual tax assistance with Ohio tax returns contact:
- Toledo Taxpayer Service Center, One Government Center, Suite 400, Toledo, OH 43604-2232
- Individuals can call 1-800-282-1780
- For Hearing Impaired 1-800-750-0750
- Go to the Ohio Department of Taxation website.
Other Tax Assistance
Telephone Assistance for Individuals
Internal Revenue Service (IRS)
Toll-Free, 1-800-829-1040
Hours of Operation: Monday – Friday, 7:00 a.m. – 10:00 p.m. your local time
(Alaska & Hawaii follow Pacific Time)
Telephone Assistance for people with hearing impairments
Toll-Free 1-800-829-4059 (TDD)
Hours of Operation: Monday – Friday, 7:00 a.m. – 10:00 p.m. your local time
(Alaska & Hawaii follow Pacific Time)
IRS Tax Assistance--Toledo
Four Seagate
433 N. Summit
Toledo, OH 43604
(419) 213-5165
Monday-Friday 8:30 a.m. to 4:30 p.m.
Go to the IRS Office Toledo website.
United Way of Greater Toledo
424 Jackson Street
Toledo, OH 43604
(419) 248-2424
1-800-650-HELP
Monday-Friday 8:30 a.m. - 5:00 p.m.
Go to the United Way website.