Everyone in the United States, regardless of immigration status, must submit an income tax statement to the Internal Revenue Service (IRS) each year. International students, regardless of whether they work or earn interest income from other sources such as CDs, stocks, bank accounts, etc., must file an appropriate return each year while in the United States.
Unlike several countries where the government calculates each person’s taxes, in the United States, each person is responsible to determine their own taxes. If one is employed, a certain percentage will be withheld from wages for the purpose of paying taxes. The employer will pay the IRS on the employee’s behalf. Every person must reconcile their account with the government in their annual tax return. If an individual has paid too much money over the course of the year, they will receive a refund. If one has paid too little during the year, they will be expected to pay the government.
Please note, even if unemployed, all students and scholars must file a tax return.