Introduction

This guide explains the federal income tax laws of particular interest to high school and college students. It will help you decide if the income you receive (such as wages, tips, interest, or a scholarship or fellowship) is taxable. It will also help you decide if you should have tax taken out (withheld) from your pay and if you should file an income tax return.

The rules explained in this guide apply to students who are U.S. citizens and unmarried (single). If you are a foreign student studying in the United States, you should see Publication 519, U.S. Tax Guide for Aliens.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

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You can write to us at the following address:

Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224

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