ALL international students and scholars who were in the U.S. for any period of time must file an annual tax return. Since filing a U.S. tax return is a complicated process, the International Student Service Association (ISSA) and the Office International Students and Scholars (OISS) work together to assist all international students understand their tax obligations and how to file a return. Workshops are held throughout the year to brief students on the rules, regulations and procedures involved in filing a tax return. The OISS also purchases an on-line tax program (GLACIER) for international students that makes filing your return an easy process. Please read Non-resident Alien Tax Information carefully and watch out for announcements on Tax Workshops.
For detailed information please consult the IRS website: http://www.irs.gov/businesses/small/international/index.html
PLEASE NOTE: Even if you are not working, you must file a US tax return and have an ITIN (Individual Tax Identification) number.