Tax forms are filed annually in the United States. As a nonresident alien, you are required to file a tax return if you received U.S.-source income. Please ask your LASPAU advisor if your grant funding is U.S.-source or non-U.S.-source income. If you are required to file a tax return, your advisor will direct you to the appropriate forms.

Keep in mind that if you receive income from any source other than your grant, you may have to pay taxes on that income. Please note that LASPAU staff cannot give personal tax advice. For more information on the difference between taxable and non-taxable income, please visit the "International Taxpayer" section of the Internal Revenue Service website or contact your local Internal Revenue Service (IRS) office. Most of these local offices provide assistance in multiple languages. You may also want to visit the IRS website, which is available in both English and Spanish.

Employment Income

Tax laws concerning international student employment income change frequently. Please consult with the international student office at your university or with the local Internal Revenue Service (IRS) office nearest to your host institution.

Tax Clearance Before Your Departure

The IRS no longer requires exchange visitors who have received no gross income outside of allowances for their studies, subsistence, or authorized employment to file a Certificate of Compliance/U.S. Departing Alien Income Tax Statement (also called "sailing permit" or "exit permit") before leaving the United States at the end of their programs. Check with the international office at your university and before returning home to see if there have been any changes in this procedure.