I'm in my fourth year of college as an international student. I filed 1040-NR-EZ since my first year since I always had a small income coming from on-campus employment. I financed these past two years of school with Sallie Mae International Student Loans and I was wondering if those will influence my filing this year. I haven't started paying them yet, but interest has already accumulated. Should I enter the interest in Point 9 of the 1040-NR-EZ? I guess the answer is no since I'm still and nonresident alien and since I haven't started paying these loans back... but please, feel free to correct me if I'm wrong.

You CAN deduct student loan interest as a non-resident alien.

The interest accrues every year, and you deduct the interest when it accrues, NOT when you pay it.

You CAN deduct student loan interest as a non-resident alien.

The interest accrues every year, and you deduct the interest when it accrues, NOT when you pay it.

Oh. That's good to hear... bur when I log into my creditor's site and click on "Get your 1098-E Deductible Interest Letter" I get to a page that claims that "Although I may have paid interest in 2007, it is ineligible for a tax deduction". Does this have to do with the fact that it's a private loan and not a Stafford? I'm not sure. Should I give them a call?

If the loan is for student expenses ONLY, it does NOT have to be a Stafford loan.

Give them a call.

Actually I don't believe that you can deduct accrued interest - you can deduct interest that has been capitalized, but only when it is paid.

I yield to TTE's greater experience here.

I'm in my fourth year of college as an international student. I filed 1040-NR-EZ since my first year since I always had a small income coming from on-campus employment. I financed these past two years of school with Sallie Mae International Student Loans and I was wondering if those will influence my filing this year. I haven't started paying them yet, but interest has already accumulated. Should I enter the interest in Point 9 of the 1040-NR-EZ? I guess the answer is no since I'm still and nonresident alien and since I haven't started paying these loans back... but please, feel free to correct me if I'm wrong.

I am yet another F-1 student. Here he says that his income was small, and so he went on with 1040NR-EZ, can I know how small should it be?

The question arises to me because I am confused which one of the two 1040NR or 1040NR-EZ applies to me? My gross income was $3600 from on-campus employment, and my state tax amounts to $6, while my Fed-withheld is 51.90.

Could anybody provide some good information here?

Thanks.

On F1/OPT you are exempt from residency for 5-years. You must file non-resident tax return Form 1040NR or 1040NR-EZ and Form 8843.

Your income is not subject to FICA taxes but you must pay federal and state income taxes. On your income you will get deduction based on tax treaty between the U.S. and your country.
Read: Your U.S. Tax Return: U.S. Tax Filing Requirements for Non-Residents (http://taxipay.blogspot.com/2008/03/us-tax-filing-requirements-for-non.html)

Hi,

As an international student (F, J, M, Q visa), you are most likely considered to be a nonresident alien. You need to file your tax using form 1040NR. If you are not claim any dependent, then you can use 1040NR-EZ, it is just a shorter form.

Don't forget to file form 8843 as well.

Anthony Bu
IRS VITA, SPEC area 3


I am yet another F-1 student. Here he says that his income was small, and so he went on with 1040NR-EZ, can I know how small should it be?

The question arises to me because I am confused which one of the two 1040NR or 1040NR-EZ applies to me? My gross income was $3600 from on-campus employment, and my state tax amounts to $6, while my Fed-withheld is 51.90.

Could anybody provide some good information here?

Thanks.

Hi,

I don't think there is a 5-year limitation for international students.
Please refer to IRS Publication 519 Chapter 1 and Figure 1-A.

Please point out if I'm wrong. Thanks,

Anthony Bu
IRS VITA, SPEC area 3



On F1/OPT you are exempt from residency for 5-years. You must file non-resident tax return Form 1040NR or 1040NR-EZ and Form 8843.

Your income is not subject to FICA taxes but you must pay federal and state income taxes. On your income you will get deduction based on tax treaty between the U.S. and your country.
Read: Your U.S. Tax Return: U.S. Tax Filing Requirements for Non-Residents (http://taxipay.blogspot.com/2008/03/us-tax-filing-requirements-for-non.html)

I just read through the chapter again and I see the 5-year limit on page 6. Sorry about the confusion.


Hi,

I don't think there is a 5-year limitation for international students.
Please refer to IRS Publication 519 Chapter 1 and Figure 1-A.

Please point out if I'm wrong. Thanks,

Anthony Bu
IRS VITA, SPEC area 3

Anthony:

Read Page 6 of IRS pub 519 to understand how the five-year rule applies to the exempt status of students under F/J/M/Q visas.