If you earned money or have U.S.-source income, you must file additional forms. Federal Tax: Who Must File?Īll students and their dependents (in F-1/F-2 or J-1/J-2 status) who are considered nonresidents for tax purposes must file at least one form indicating they are present in the U.S., regardless of whether they earned any money. Tax forms for 2021 are due April 18, 2022. tax purposes are required to file at least one tax form every year they are in the United States. All students in F-1 or J-1 status and their dependents in F-2 or J-2 status who are considered nonresidents for U.S. OIE has outlined steps for complying with 2021 tax year requirements.