International Students Who Had No U.S. Income in 2004

Internal Revenue Service

The taxation agency of the United States Government to which you Report your student status File your personal Income Tax

Return

All individuals in the U.S. on F-1 or J-1 visas must file tax

forms with the Internal Revenue Service.

What about F-1/J-1 students & J-1 scholars who did not earn any income in 2004?

They do not have to pay taxes, but they must send a form to the IRS.

F-1/J-1 Students & J-1 Scholars: No U.S. Income

May include a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)

If they do not have a SSN, they no longer need to apply for an ITIN.

All individuals in the U.S. on F-1 or J-1 visas who had no U.S. income

MUST file Form 8843

”Statement for Exempt Individuals and Individuals with a Medical Condition”

Form 8843

Form 8843 (cont.)

Form 8843 (cont.)

Form 8843 (cont.)

When do I mail Form 8843?

The deadline is June 15, 2005.

Where do I mail Form 8843?

Internal Revenue ServicePhiladelphia, PA 19255

IRS Resources

IRS International Customer Service (215) 516-2000

IRS Toll Free Number 1-800-829-1040

IRS Website www.irs.gov

IRS Forms and Publications

• ISSS Website• http://wings.buffalo.edu/intlservices/

isss_tax.html

• IRS Website• Form 8843:

http://www.irs.ustreas.gov/pub/irs-fill/f8843.pdf