We at ISSS are not tax professionals and are not experts on the forms. We cannot answer questions about completing the forms and defer to tax professionals. For more information please see the resources below.
Filing income tax form(s) is important because it shows evidence of good intention in keeping with the federal rules and regulations. Failure to file income tax form(s) may negatively impact future status applications, such as permanent residency (green card). The type of form(s) you file depends on whether or not you earned income in the U.S. last year. If hired to work on-campus please review and complete the Tax Information for International Student and Scholars provided by Payroll and Human Resources.
All Nonresident International Students/Scholars and Dependents
The IRS requires all nonresident international students/scholars and dependents, regardless of having earned any income (money) last year to file Form 8843 and mail it to Department of Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by April 15th. The form 8843, "Statement for Exempt Individuals Form," qualifies the F-1 and J-1 visa student so that they are exempt from filing their tax forms when not earning any income in the U.S. Use the following link to print out the form and instructions.- Federal form 8843: https://www.irs.gov/uac/form-8843-statement-for-exempt-individuals-and-individuals-with-a-medical-condition-1
Earned Income in the U.S. Last Year
The Internal Revenue Service (IRS) policy requires nonresident international students/scholars who did earn income (money) in the U.S. last year to also file both the Form 1040NR and Form 1/Form 1-NR/PY. Submit all forms no later than April 15th. Use the following links to access the form and filing/mailing instructions.- Federal Form 1040NR: https://www.irs.gov/uac/form-1040nr-u-s-nonresident-alien-income-tax-return
- Massachusetts Form 1/Form 1-NR/PY: https://www.mass.gov/lists/2023-massachusetts-personal-income-tax-forms-and-instructions#form-1:-ma-resident-income-tax-return-
- If were on OPT last year and worked or lived in another state other than Massachusetts please be sure to check with that state's department of revenue to determine what paperwork you need to file.
Questions
Questions about filing your income tax forms can be directed to the following agencies.- IRS Information for International Students and Scholars
- Federal Tax Forms 1040NR, 1040NR-EZ, and 8843: Internal Revenue Service (800) 829-1040.
- Massachusetts State Tax Form 1: Massachusetts Department of Revenue (617) 887-6367 or (800) 392-6089.
- For more information please visit, https://www.irs.gov/taxtopics/tc851
Please be aware that you are responsible for filing your tax form(s). If you seek the services of a tax professional it is important that you make sure the professional is qualified and reputable. There are scammers attempting to take advantage of individuals during the tax filing process. Please visit the following links for more information on tax- related identity theft.
- https://consumer.ftc.gov/articles/what-know-about-tax-identity-theft
- https://www.irs.gov/pub/irs-pdf/p5027.pdf
Tax Prep/Professionals
ISSS and BSU do not endorse or recommend any specific tax professional resource. If you choose to hire a tax professional it is your responsibility to make sure they specialize in international tax issues.
The IRS offers the Volunteer Income Tax Assistance (VITA) program, a volunteer based free tax service. Visit https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers for more information.
Sprintax is online tax preparation and filing software specifically designed for nonresidents. Visit https://www.sprintax.com/returns/ for more information.