Determining Your Federal Filing Status

For the purpose of filing your taxes, you are either a resident or non-resident taxpayer. This status is different from your immigration status. You will determine your tax status either at the time you meet with the Yale tax department or when you file your annual income tax return.

F-1 and J-1 Students

For the most part, F-1 and J-1 students are considered non-resident taxpayers during the first five calendar years they are present in the U.S.

 

J-1 scholars

J-1 scholars are usually considered non-resident taxpayers if present for no more than two calendar years out of the last six.

We encourage you to use CINTAX to help you determine your tax residency status (that is the first step in the program and takes about 5 minutes to complete). Otherwise, please refer to the detailed information in IRS Publication 519: US Tax Guide for Aliens to help you determine your tax residency status. Below is a general overview of the differences.

Resident Alien

If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to US citizens. [More information below.]

  

Nonresident Alien

The rules and tax forms that apply to you are different from those that apply to US citizens and resident aliens. CINTAX will assist you in completing your tax forms.

  

Dual-status Taxpayer

If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. Different rules apply for for each part of the year.

In any calendar year, you could have a different status for (1) immigration, (2) federal income tax purposes, and (3) state income tax purposes.

gdot

Filing as a Resident Alien

If you have determined that you are a resident alien for tax purposes, you will need to do the following:

Forms

  • you will file Form 1040, 1040EZ, or 1040A
  • you are not required to file Form 8843
  • you must declare your worldwide income, not just your U.S. earned income
  • your bank interest is considered taxable income
  • Social Security taxes (FICA including Medicare) should be withheld from your wages
  

You may be eligible to claim the following credits, exemptions or deductions:

  • Child Tax Credit
  • Childcare Credit
  • Education Credits
  • Earned Income Credit
  • Personal Exemption for qualified spouse and dependent children (these dependents must have an SSN or ITIN for you to claim this exemption)
  • Standardized Deduction or Itemized Deductions
  • Some resident tax filers may still qualify for treaty benefits if the maximum presence limitation has not been met for that particular tax treaty benefit - you will need to complete Form 8833 and submit it along with your 1040. See instructions and an example 8833

OISS is unable to provide personal assistance with the completion of Forms 1040, 1040EZ, and 1040A. All federal income tax forms, instructions, and publications may be downloaded from the IRS Web site.

Need Help Filing?

Here are some of your options in completing your federal income tax filing obligations:

For all federal resident forms (1040, 1040EZ, 1040A) filed from CT, send to:

If you are not enclosing a check:

Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0002

If you are enclosing a check for taxes due:

Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0102

For all federal resident forms which includes an 8833 form (tax treaty claim):

Department of the Treasury
Internal Revenue Service
Austin, Texas 73301-0215