Tax Information

It's important for you, as an F-1 student or J-1 exchange visitor in the United States, to understand the Internal Revenue Service (IRS) tax requirements and filing obligations for tax years in which you are present in the United States. A tax year is the same as a calendar year (January 1–December 31). The type of paperwork that must be completed along with any tax payment that is owed depends on income earned and status as a non-resident or resident for tax purposes.

International Student and Scholar Services cannot assist any student or scholar with IRS or state tax form preparation or answer tax-related questions. Please refer to the resources below, which have been furnished with the help of tax professionals, for assistance in meeting tax obligations.

• Tax Scams and Fraud

  Protect yourself from immigration scams. Professional scammers often target international students and scholars because they tend to be more fearful and vulnerable than U.S. students. Regularly check IRS Tax Scams/Consumer Alerts and review USCIS: Avoid Common Scams.

  If you ever receive an unsolicited phone call or email asking about your immigration status, requesting personal information, or demanding money, be suspicious. U.S. government agencies never require payment over the phone or by email. Also remember that U.S. government websites include .gov in the website address (for example, irs.gov).

  If you receive suspicious phone calls, text messages, emails, or letters, please inform our office. Reporting scams will not affect your immigration application or legal status. You can also report immigration scams to the Department of Homeland Security Investigations or United States Citizenship and Immigration Services.

• Tax Obligations

  All international students and scholars, regardless of their status, income, or other tax filing obligations, must file Form 8843. (See the Form 8843 filing instructions). Filing this form does not mean that a tax payment is required; the form is filed by international students and scholars simply to report to the IRS their presence in the U.S. during the tax year.

  If you earned any taxable income from employment, scholarships, or other sources, you may need to file additional U.S. federal, New York State, New York City, or other U.S. state tax forms. To assist international students and scholars with preparing and filing their required tax forms, ISSS has partnered with Sprintax tax preparation service (see below).

• Non-Resident Versus Resident Status for Tax Purposes

  Although all international students and scholars must maintain a permanent residence outside of the United States in order to maintain their F or J status, they may be categorized as residents or non-residents for tax filing purposes, depending on the duration of their stay in the United States.

  Upon arrival in the United States, international students and scholars are considered non-resident aliens on an F-1 or J-1 visa. F-1 students start using the substantial presence test (SPT) in the sixth year and become resident aliens for tax purposes if they are present in the United States for 183 days. J-1 students start using the SPT in the third year.

  Substantial Presence Test Details

  The SPT is a test used by the IRS to determine whether an individual who was not a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes".

  The criteria for qualifying as a resident for tax purposes are as follows:

  • The individual has been physically present in the United States for at least 31 days in the year for which the tax return is being filed.
  • The individual has been physically present in the United States for at least 183 days during the three-year period that includes the current year and the two years immediately before, counting the number of days the individual was present in the tax year plus one third of the number of days he or she was present in the year before the tax year plus one sixth of the number of days he or she was present in the year two years before the tax year.
  • In particular, any individual who was present in the United States in a non-exempt status for more than six months during the tax year qualifies for the SPT and (unless covered by one of the exemptions) must be treated as a resident for tax purposes.
• SSN and ITIN

  International students and scholars must have either a Social Security number (SSN) or an Individual Taxpayer Identification Number (ITIN) when filing a tax return. To qualify to apply for an SSN, international students and scholars must have current work authorization. Any international students or scholars who do not qualify to apply for an SSN but do need to file an income tax return must apply for an ITIN to file the tax return. International students and scholars who are eligible to claim a dependent on their tax return may also need to apply for an ITIN for their dependent.

  International students and scholars who earned no income and are filing only Form 8843 do not need an SSN or an ITIN to file this form.

  Please refer to the SSN/ITIN Handout for additional details.

• Sprintax Tax Preparation Service

  International students and scholars can prepare their federal tax return and 8843 form online using Sprintax. This service is free for current New School international students and scholars as well as recent graduates who are on Post-Completion OPT or academic training. In tax season, ISSS will email all students and recent graduates on OPT or STEM OPT to give them an access code with which to use Sprintax. Once you receive the access code, you can follow the instructions below.

  How to use the Sprintax portal:

  1. Register and follow the simple instructions.
  2. Complete the online questionnaire.
  3. Enter the code* in the box on the "Review your order" page.
  4. Sprintax will prepare your tax return.

  *Please be aware that this code covers the cost of filing federal taxes and Form 8843. It does not cover the cost of New York State filing.

  Sprintax prepares tax forms for individuals who are non-residents for tax purposes. The software requires completion of a short questionnaire to determine whether individuals qualify as non-residents. If you are considered a resident for tax purposes, the link will take you to TurboTax. Please note that the free access to Sprintax provided by the ISSS code is not transferable for use with TurboTax.

  You must print, sign, and mail your documents once you complete the preparation process in Sprintax. This process can be completed outside of the United States. The filing deadline is April 15.

  If you have any questions, please use the live chat function on Sprintax; the Sprintax team will be happy to help. Please watch the video here to understand how it works. Learn more about other video tutorials.

• Other Tax Preparation Services

  Sprintax is available for for free for current New School international students and scholars and recent graduates on OPT, STEM OPT, or academic training who file taxes as non-residents. Additional tax preparation service providers are listed below for those who file as residents for tax purposes or wish to explore alternative tax preparation services:

  • H&R Block
  • TurboTax
  • Volunteer Income Tax Assistance Program
• Tax Workshops

  Each winter and early spring, before the April tax-filing deadline, ISSS and Career Services host tax information workshops led by tax professionals. These sessions provide more information on topics including:

  • IRS tax-filing requirements for students in F and J status
  • Documents required for filing taxes
  • Tax-filing deadlines
  • Resident versus non-resident tax-filing status

  These sessions provide student and scholars with direct access to tax professionals who can answer tax-related questions.

  The ISSS newsletters in January, February, and March of each year include the tax workshop schedule and sign-up information.

• Tax FAQs
  • General Tax FAQ
  • Tax FAQ about Form 8843