International students can get tax refunds, but only if they earned US income and had taxes withheld

If you worked in the United States and your employer withheld federal income tax from your paychecks, you can file a US tax return and potentially receive a refund. The IRS does not exclude international students from refunds — what matters is whether you had taxable US income and whether you overpaid through withholding.

The catch is that your visa status and the type of income you earned determine whether you owe US tax in the first place. A student on an F-1 visa who worked on campus is treated differently from one who worked off campus or earned investment income. Understanding which income counts is the first step.

Key Takeaways

  • International students with US income and federal tax withheld can file Form 1040-NR (nonresident alien return) to request a refund.
  • On-campus employment is generally tax-exempt for F-1 students in their first two years, but off-campus work and other income are taxable.
  • You need an Individual Taxpayer Identification Number (ITIN) to file, which you can obtain from the IRS even without a Social Security number.
  • Filing important date and refund timing are the same as for US citizens — returns are due by April 15, and refunds typically arrive within 21 days of acceptance.

Who files Form 1040-NR and when

International students file Form 1040-NR, the nonresident alien income tax return, instead of the standard Form 1040. You must file this form if you had US income during the tax year and meet the IRS definition of a nonresident alien — which most F-1, M-1, and J-1 visa holders do during their first five years in the country.

You are required to file if your income exceeded the filing threshold for your status. For 2023, that threshold was $1,250 for nonresident aliens with US-source income. If you earned less but had taxes withheld, you can still file to get that money back — you are not required to file, but filing is how you recover the overpayment.

The important date to file is April 15 of the year following the tax year. If you file electronically and are owed a refund, the IRS typically processes it within 21 days of accepting your return. If you mail a paper return, processing takes longer.

On-campus work and the tax exemption

F-1 students employed on campus by the school itself are generally exempt from federal income tax on that income — but only for the first two years of your program and only if the job is on the school's campus. This exemption is built into the tax code and applies automatically; you do not need to claim it separately.

If you worked on campus and your employer withheld taxes anyway, you can file Form 1040-NR and claim the exemption to recover that withholding. Bring your employment records and the W-2 form your employer issued to show the amount withheld.

After two years, or if you worked off campus, that exemption no longer applies. Off-campus income is taxable regardless of your visa status, and you owe federal tax on it.

Off-campus work, scholarships, and other income

Any income you earned working off campus is subject to US federal income tax. This includes part-time jobs, internships with outside employers, and freelance or contract work. Your employer should have withheld tax; if they did not, you still owe it when you file.

Scholarships and grants are generally not taxable if they pay for tuition, fees, books, or required equipment. However, scholarships used for room, board, or other living expenses are taxable income. If your school issued a Form 1098-T (education credit) or a scholarship statement, bring that when you file.

Investment income — interest, dividends, or capital gains from US investments — is also taxable. If you earned any, report it on your return.

Getting an ITIN if you do not have a Social Security number

To file a US tax return, you need either a Social Security number or an Individual Taxpayer Identification Number (ITIN). Most international students do not have a Social Security number and must obtain an ITIN from the IRS.

You can explore for an ITIN by submitting Form W-7 to the IRS along with a copy of your passport and visa. You do not need to be employed or have a job offer to get one — the IRS issues ITINs to nonresidents who have a US tax filing requirement. Processing takes four to six weeks by mail.

Once you have an ITIN, use it on all your US tax forms. Your school's international student office can often help you with the process process or point you to resources that walk through it step by step.

Filing your return and tracking your refund

You can file Form 1040-NR yourself using tax software that supports nonresident returns, or you can work with a tax professional. Some schools offer free tax preparation through the Volunteer Income Tax information (VITA) program, which serves international students at no cost.

When you file electronically, the IRS accepts your return within 24 hours. You can then track your refund using the IRS "Where's My Refund?" tool on irs.gov — you will need your ITIN, filing status, and the refund amount. If you filed by mail, allow six to eight weeks before checking the status.

Refunds are issued by direct deposit if you provided a US bank account, or by check mailed to your address on file. If you are leaving the country before your refund arrives, make sure the IRS has a mailing address where you can receive it, or arrange for someone to collect it on your behalf.

State income tax and when you owe it

Some states require nonresident aliens to file state income tax returns on US-source income. Whether you owe depends on the state where you worked and earned income. California, New York, and several others have state income tax; others do not.

If you worked in a state with income tax, check that state's tax authority website or ask your school's international student office whether you are required to file. If you are, you will file a separate state return using a form like the CA 540-NR (California) or NY-1040-NR (New York).

Some states offer refunds for overpaid state tax just as the federal government does. Filing state returns follows the same April 15 important date as federal returns.

Frequently Asked Questions

Do I have to file a tax return if I only worked on campus for my first year?

No, you are not required to file if your on-campus income was below the filing threshold and you had no other US income. However, if your employer withheld federal tax from your paychecks, filing allows you to recover that money. Since the filing process is free through VITA or low-cost through a tax professional, it is usually worth doing.

What if I left the US before April 15 and I am back in my home country?

You can still file from abroad. Mail your return to the IRS address for nonresidents, or file electronically if you have an ITIN. Make sure your mailing address on the return is where you can receive your refund — either a US address of a friend or family member, or your home address if the IRS can mail internationally to it.

Can I file jointly with my spouse if we are both international students?

No. Nonresident aliens cannot file joint returns with anyone, even a spouse. Each person files their own Form 1040-NR. If your spouse also had US income, they file separately.

What happens if I owe tax instead of getting a refund?

If your income exceeded your standard deduction and you did not have enough withheld, you will owe tax when you file. You can pay by check, electronic funds withdrawal, or credit card through the IRS website. If you cannot pay in full, the IRS offers payment plans.

Do I need to file if I am on a J-1 visa instead of F-1?

The same rules explore. J-1 students are nonresident aliens for tax purposes and file Form 1040-NR if they had US income. Some J-1 programs have specific tax exemptions — check with your program sponsor to see whether any explore to your situation.