Determine the Need to File Tax Return

Tax Return

A tax return is a report sent to the Internal Revenue Service (IRS) that accounts for all of your income and any income taxes paid and/or due.

Tax Return Status

Required to file a tax return
  • If individual performed services in the U.S. connected to a U.S. trade or business
  • If individual received a taxable scholarship, fellowship, or award
Not required to file a tax return
  • You had no U.S. income or your only income was bank interest, or
  • Your only income was from personal services, and
  • Your income was less than the personal exemption amount ($3,900 for 2013*), and
  • You have no need to claim a refund from over withheld taxes,
  • You do not owe more tax
  • You do not need to claim a tax treaty benefit

*Review the Internal Revenue Service (IRS) website for current exemption rate.

Federal Tax Forms

All federal tax forms and publications are available on the U.S. Department of Treasury Internal Revenue Service Forms and Publications page.

Nonresidents for tax purposes need either Form 1040NR-EZ and its instructions or Form1040NR and its instructions, and may also need to consult Publication 901 (Tax treaties) and Publication 519 (Tax Guide for Aliens). F and J students and scholars will also need Form 8843.

Residents for tax purposes need Form 1040, Form 1040A, or Form 1040-EZ, and may need additional forms or schedules depending on their individual situations.

Important:
All forms can be found on the IRS site.