Income earned in the United States is usually subject to any federal, state, or local income regulations that apply.
Annual filing for taxes is mandated each year by April 15th. If the student was present in the U.S. for any day during the tax year, the student must file.
Miscellaneous Tax Information
Please note that the MCC staff does not provide tax advice and students should refer individual questions to a specialist in international taxation.
NOTE: The University of Missouri
Kansas City has developed a tax guide to help international students:
- Determine if you are required to file a tax return;
- Determine which form(s) you should file;
- Understand the filing instructions; and
- Prepare and submit your own U.S. tax forms.
The Internal Revenue Service (IRS) publishes a number of helpful information/instruction booklets, which are available through the IRS Tax Payer Assistance Service (toll free call 1.800.829.3676). You may find a copy of the following forms at your local public library. Some forms may be available on the Penn Valley campus in the Career Center (Campus Center, 2nd floor).
- IRS Publication 519 US Tax Guide for Aliens;
- IRS Publication 520 Scholarships & Fellowships;
- IRS Publication 597 U.S./Canada Tax Treaty;
- IRS Publication 901 U.S. Tax Treaties;
- IRS Form 104ONR Nonresident Alien Tax Return;
- IRS Form 104ONR-EZ Nonresident Alien Tax Return;
- IRS Form 8843 Statement for Exempt Individuals.