General Filing Requirements
1. Who needs to file an income tax return?
If you are visiting the U.S. from another country on an F, J, M or Q visa and are classified as a nonresident for U.S. tax purposes, you are required to file an income tax return each year that you have U.S.-source income. If you did not earn any income, you must file IRS Form 8843. Form 8843 must also be filed for every family member who is in the U.S. on an F-2 or J-2 visa.
2. Since I already had taxes withheld from my paycheck, do I need to file an income tax return?
Yes. The U.S. tax system is considered a "pay as you go" plan. Therefore, taxes are withheld from your pay as you earn it. You file a federal (IRS) income tax return after the end of the calendar year to reconcile the withholdings from your paycheck with your actual tax liability.
3. I arrived in the U.S. in December of 2006 and I didn’t work. Do I still have to file IRS Form 8843?
Yes. If you were in the U.S. only for one day in 2006, you must file IRS Form 8843. If any family members are here with you, they must also file Form 8843.
4. I’m an F-1 or J-1 student and had no U.S.-source income or scholarships for 2006. Do I need to file an income tax return?
Although you don’t have to file an income tax return, you must file IRS Form 8843. Dependent spouses in F-2 and J-2 status must also file Form 8843.