Paying Taxes

Whether or not you work, you must file tax-related forms with the U.S. Internal Revenue Service (IRS) every year on or before April 15 (June 15 for those who did not earn an income in the US.) Don’t miss the deadline; you will be penalized if you are late. A workshop on tax form preparation is held in February or March.

Federal Tax
The U.S. government requires that all universities and colleges withhold federal taxes from the income of non-resident international students. There are two possible sources of income from Agnes Scott: 1) scholarships and grants and 2) on-campus employment. Taxes are not withheld if your country has a tax treaty with the U.S. and the treaty has specific provisions exempting the specific source of income that you receive. Federal tax forms are available online at www.irs.gov.

State Tax
The State of Georgia also requires the withholding of state taxes from your earnings as an employee. These forms are available online and at the Decatur Post Office.

Social Security Taxes
In general, F-1 students who have been in the United States for less than five years are exempt from social security taxes (also known as FICA tax). Bring this to the attention of your employer because many employers are not familiar with this provision of the tax laws. If you need more information about the F-1 social security tax exemption, please contact the OIE. F-1 students are subject to all other taxes that may apply (federal, state, and local).