Every year the U.S. government (Federal) and the individual state governments (California), require that individuals present in the United States during the previous year file what is known as an income tax return to each government. A tax return is a type of report that you must send to each government (Federal and State) that states how much you earned, were taxed, and should have been taxed during the year.
Links on the Internal Revenue Service web site:
- Foreign Student & Scholar information - This site is a clearinghouse of various topics that relate to foreign student and scholar taxes issues and ITIN issues.
- International Taxpayer - Provides links to other resources on the IRS Web site.
- Non-Resident Alien Toolkit - This is a publication with a PDF Slideshow and FAQs.
Disclaimer: Claremont School of Theology as an institution does not advise on any personal income tax requirements or issues. Use of any information from this sheet is for general information only and does not represent personal tax advice either express or implied. You are encouraged to seek professional tax advice for personal income tax questions and assistance.