The information on this page refers to the tax rules in the U.S.    
  • U.S. Tax Year is from 01/01 to 12/31
  • Guest Fellowships are considered U.S. source of income
  • J-visa holders are exempt individuals for two years w/in a six year period (not counting the current year)
  • Payroll has a software to determine whether you are a R or NR. It is complicated for J1 so contact them if needed
  • Tax is payable from the first day of presence in the U.S. in that year
  • For singles, the standard deduction is USD 5,700. Most NRs are not allowed standard deductions (except Indian students). For single Indian students, the standard deduction is USD 5,700.
  • Deadline to file taxes is April 15.
Other Notes:
  • IRS Publication 901 describes the Tax Treaty between the U.S. and foreign states
  • LBL only has fellowship payments
  • Tax Table can be referred on pages 16 to 24 of the 1040NR-EZ Tax Form Instructions 
  • Certain credits are applicable for NR Indians
  • J1 visa holders are exempt from FICA tax
Forms (fill in order listed):
  • Federal Tax Form # 1040NR or 1040NR-EZ
  • Federal Tax Form # 8843 (to be attached w/ 1040NR or 1040NR-EZ)
  • CA State Tax Form # 540NR Long (for J1)
  • CA State Tax Form # 540NR Schedule CA (to be attached w/ 540NR Long)
Useful Websites: