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For: workers and students filing a first US federal return · Last reviewed 2026-10-30

Your first US tax return: outline

Orientation only — not a filing service. Use IRS international pages or a credentialed preparer when unsure.

  1. Resident or nonresident?

    • Tax residency ≠ immigration status;
    • Substantial-presence or green-card tests;
    • Students/scholars often have special years.
    Official sources: IRS: International taxpayers; IRS: Nonresident aliens
    Last reviewed 2026-10-30

  2. 1040 or 1040-NR

    • Residents: Form 1040;
    • Nonresidents: Form 1040-NR.
    Official sources: IRS: Form 1040; IRS: Form 1040-NR
    Last reviewed 2026-10-30

  3. Documents to gather

    • W-2, 1099s, passport/visa/I-94, SSN/ITIN letters.
    Official sources: IRS: International taxpayers
    Last reviewed 2026-10-30

  4. ITIN if no SSN

    • Form W-7, usually with the return.
    Official sources: IRS: ITIN
    Last reviewed 2026-10-30

  5. Credits and traps

    • Some credits need SSN/residency;
    • State returns are separate.
    Official sources: IRS: EITC; IRS: International taxpayers
    Last reviewed 2026-10-30

  6. Where to get help

    • IRS Free File / VITA may apply;
    • Osmanth does not prepare returns.
    Official sources: IRS: International taxpayers
    Last reviewed 2026-10-30

FAQFrequently asked questions

QIs F-1 always nonresident?

Often for limited years — check IRS rules.

QCan Osmanth prepare my return?

No.

The answers above summarize publicly available official information. They are not legal, immigration or tax advice for any individual case; follow the official sources linked on this page.