General Tax Guidance for UC Merced International Students and Scholars
All international students, scholars, and their dependents present in the U.S. during any part of the 2024 calendar year are responsible for filing annual tax forms (often called "tax returns"). Filing tax forms is required for all F and J visa holders, including dependents. This is a requirement even if you did not work or earn income in the U.S.
Tax Deadline for 2025 If You Had Income and Worked in 2024
April 15, 2025
You are required to file your federal and California state taxes by April 15, 2025 unless you request an extension to file directly from the Internal Revenue Service (IRS) and/or California Franchise Tax Board.
Tax Deadline for 2025 If You Had NO Income in 2024
June 15, 2025
All international students, scholars and their dependents present in the U.S. under F-1, F-2, J-1, or J-2 nonimmigrant status who are nonresidents for tax purposes must file Form 8843 "Statement for Exempt Individuals and Individuals with a Medical Condition" even if they received NO income in 2024.
Tax Resources
Although Office of International Affairs does not advise on individuals' tax matters, we want to help you find the resources you need. Listed below are some resources to assist you:
Internal Revenue Service
IRS Foreign Students and Scholars
California Franchise Tax Board
UC Merced Tax Services
General Tax Guidance and Filing Information
Income Tax 101 Workshop: Foreign Students and Scholars (February 23, 2023)
Form 1042-S: Tax Withholding for U.S. Nonresidents
GLACIER System: Guidance for Nonresident Alien Tax Compliance
Additional Tax Services for Nonresidents:
Volunteer Income Tax Assistance (VITA)
Beware of Tax-Related Scams
The IRS does not initiate contact with taxpayers by email, text messages or social media channels to request personal or financial information. This includes requests for PIN numbers, passwords or similar information for credit cards, banks or other financial accounts.
Phishing and Online Scams (IRS)
IRS Imposter Scams (video - Federal Trade Commission)
DISCLAIMER: THE UC MERCED OFFICE OF INTERNATIONAL AFFAIRS AND THE UC MERCED TAX SERVICES UNIT DO NOT ASSIST IN TAX PREPARATION, ACT AS TAX CONSULTANTS FOR INDIVIDUALS OR ENTITIES, PROVIDE TAX ADVICE, AND CANNOT ANSWER YOUR TAX QUESTIONS. PLEASE CONSULT A TAX PROFESSIONAL, THE IRS, OR A FINANCIAL PLANNER WHO IS PROFICIENT WITH INTERNATIONAL TAXATION WITH YOUR TAX QUESTIONS. WHILE THE UNIVERSITY HAS MADE EVERY EFFORT TO USE THE MOST CURRENT AND ACCURATE DATA, TAX LAWS CHANGE FREQUENTLY, AND IT IS POSSIBLE THAT SOME OF THE INFORMATION MAY NO LONGER BE ACCURATE. THE UNIVERSITY DISCLAIMS ALL LIABILITY FOR THE MISTREATMENT OF INFORMATION AND MATERIALS CONTAINED IN THIS DOCUMENT. INFORMATION REGARDING IMMIGRATION, EMPLOYMENT, AND TAX FILING SUBSTANTIAL AUTHORITY ARE THE RESPONSIBILITY OF EACH INDIVIDUAL. PLEASE KEEP IN MIND THAT NO ONE IN THEIR OFFICIAL ROLE AT THE UNIVERSITY CAN ACT AS A TAX CONSULTANT, GIVE PERSONAL, LEGAL, OR TAX ADVICE, OR REPRESENT AN INDIVIDUAL DEALING WITH THE INTERNAL REVENUE SERVICE (IRS). THUS, ANY ASSISTANCE THE FOLLOWING INFORMATION MAY PROVIDE IS GIVEN AS A COURTESY TO YOU. AS SUCH, IT SHOULD NOT BE CONSTRUED IN ANY WAY AS THE RENDERING OF LEGAL OR TAX ADVICE PER IRS CIRCULAR 230.
