2. Foreigners' tax declaration status is different from that of the Immigration Bureau. It is not based on the right of abode, but on the difference between permanent foreigners and non-resident foreigners. Before filling out the tax bill, you must first find out which one you belong to. The main difference between resident foreigners and non-resident foreigners is based on the applicant's actual residence time in the United States. Generally speaking, international students with F visas have been in the United States for more than 5 years; Visiting scholars with J visa have stayed in the United States for more than 2 years; Anyone who holds an M visa and meets any of the above requirements is a foreign resident. In tax filing, non-resident foreigners have some advantages over resident foreigners. First of all, scholarships and income from outside the United States do not have to be declared; Second, the interest on bank deposits is tax-free, but when opening an account, you must fill out the W-8 form to explain your status as a non-resident foreigner; Third, there is no need to pay social security tax.

3. As a non-resident foreigner, you need to fill in two forms: one is 1040NR tax form; One is a personal data form, which should fill in the name, nationality, address, passport number, time of coming to the United States, scheduled residence time, social security number, visa type and number, as well as the name, address and telephone number of the school, department and consultant. It should be pointed out that non-resident foreigners can only declare their own taxes, and spouses and children are not allowed to declare together. In other words, only one person can fill in the 1040NR form. If the spouse also has income and both of them are non-resident foreigners, each person is required to fill in the 1040NR form. If a person meets the requirements of a resident foreigner, the whole family can file tax returns as a resident foreigner, but some tax returns are lost. A better way is to fill in the form of 1040 or 1040A for non-student spouses and children who meet the living conditions of foreigners. There is no discount, and the students themselves fill in the form of 1040NR, which is favorable.