The country I am from has a tax treaty with the U.S. and I earned below the amount of wages exempt by the treaty. Do I still need to file a U.S. federal tax return?
Yes. If you are a Nonresident Alien, you must file Internal Revenue Service (IRS) Form 1040NR-EZ or Form 1040NR. Nonresident Aliens are eligible to use the free tax preparation software provided by ISSS to file their taxes once it becomes available, usually late February of each year. Those classified as a “Resident Alien for Tax Purposes” may use a third-party tax filing service to file online. Please see the
IRS e-File Options for more details. You will need Form W-2 and/or Form 1042-S to file your federal tax return.
You will receive a Form 1042-S reporting your exempt wages. Nonexempt wages will be reported on a Form W-2 if you earned more than the treaty limit. Forms 1042-S are mailed in late February or March.
Note: Visiting scholars and researchers from India cannot claim the standard deduction.