F-1 International Students and J-1 Scholars Tax Filing Obligations
F-1 International students and J-1 scholars, who received income from a U.S. based source, are required to file federal tax returns with the Internal Revenue Service (IRS) by April 18, 2023. You may also be required to file state tax returns as well. Sources of U.S. income may include the following: on-campus employment, graduate assistantships (TA/RA/GA), scholarships, fellowships, grants, or earnings from OPT or CPT.
Tax Filing Deadline
April 18, 2023 is the last day for residents and nonresidents who earned U.S. income to file Federal tax returns for the 2022 tax year.
Sprintax Discount Codes are No Longer Available Until the Next Tax Season in 2024.
Who must file tax forms for 2022 tax season?
Even if you did not earn any income, if you were physically in the United States on F or J status anytime between January 1st - December 31st 2022, you are obligated to file a Form 8843 with the IRS (the Internal Revenue Service, or 'IRS', are the U.S. tax authorities).
Meanwhile, if you earned any taxable U.S. source income, you need to file a federal tax return with the IRS. Depending on your individual circumstances, you may also need to file a state tax return(s).
Generally, most international students & scholars who are on F or J visas are considered nonresidents for tax purposes. International students on F-1 & J-1 visas are automatically considered nonresident for their first five calendar years in the U.S., whilst Scholars/Researchers on J visas are automatically considered nonresidents for two out of the last six calendar years in the U.S.
- If you have been in the U.S. for longer than the five or two year periods, the Substantial Presence Testwill determine your tax residency.
- IRS Publication 519 expalins further information on residency for tax purposes.
Filing Tax Returns in 2023
While International Student & Scholar Services (ISSS) advises students and scholars on many topics, tax preparation is not one of them. We and all other university staff are not qualified or allowed to provide individual tax advice.
We have teamed up with Sprintax to provide you with an easy-to-use tax preparation software designed for nonresident students and scholars in the United States.
Sprintax
Sprintax is a web-based software used to prepare U.S. federal and Utah state tax documents. This service is specific for international students and scholars who are considered non-residents for tax purposes.
Step by Step Guide on How to File Your Nonresident Tax Forms (F and J)
Gather the documents you may need for Sprintax
| Document | Description |
|---|---|
| Passport | |
| Visa/Immigration information, including form I-20 (F status) or form DS-2019 (J Status) |
|
| Social Securty or Individual Taxpayer Identification Number (if you have one) |
This is not needed if you had no income and the 8843 is the only form you have to file. |
| W-2 | This form reports your wage earnings if you worked. If you had more than one employer you should get a W-2 from each employer. It is issued by the end of January for the previous year. Make sure all employrs from last year have an up-to-date address for you. |
| 1042-S |
This form is used to report: 1. Stipend, scholarship, fellowship income and travel grants (not tuition reduction or exemption) 2. Income covered by a tax treaty 3. Payment for other types of services (eg by the semester as a note-taker) If you received this type of income, the 1042-S will be emailed to you by March 15th by the payer. Note: Only Nonresident Aliens receive this form. IF your tax status changes to a Resident Alien you will not get a 1042-S. Login to Sprintax to check your tax status if you are not sure. |
| U.S. Entry and Exit Dates for Current and Past Visits to the U.S. |
In addition to passport stamps, you can review or print your U.S. travel history here. |
| 1099 | This form reports miscellaneous income. Can be interest on bank accounts, stocks, bonds, dividends, earning through freelance employment. |
| 1098-T | This is NOT needed and can NOT be used for a nonresident tax return because NRAs are not eligible to claim education expense tax credits. |
Create a Sprintax Account
Please create a Sprintax account using the link below. You can request a discount code from ISSS by submitting the Sprintax Discount Code e-form in UAtlas. This unique code will cover the costs of the federal tax return and 8843 at no cost to you. Open your new Sprintax account by creating a User ID and password or if you have an existing account on Sprintax you can login using your existing credentials.
If you did not earn any US Income: Sprintax will generate a completed Form 8843 for you and each of your dependents (if you have any).
If you did earn US Income: Sprintax will generate your “tax return documents”, including form 1040NR, depending on your circumstances.
After you finish your federal return, Sprintax will inform you if you need to complete a state tax return. If so, you will have the option to use Sprintax for an additional fee. However, it is your choice to use them or to do the state tax return on your own.
Remember to read the instructions that Sprintax provides.
You will be required to download, print and sign your federal tax return and mail it to the IRS. Depending on your circumstances, you may be able to E-file your Federal tax return. However, this will depend on certain eligibility criteria. You can learn more about eligibility in this Sprintax blog - https://blog.sprintax.com/nonresident-federal-tax-efiling-live/
If you have a state filing requirement, you must also mail this to the tax authorities.
Finally, if you only need to file Form 8843, this will also need to be mailed to the IRS.
Sprintax Educational Tax Videos and Blog
You also have access to the Sprintax YouTube account where there are a number of educational videos on nonresident taxes. These will provide further clarity on nonresident tax and how to use Sprintax. Sprintax also offer a range of useful content on their blog to help you file your return.
Sprintax Webinars
Sprintax also hosts webinars to discuss the tax filing obligations and how to file taxes with them.
| Webinar Dates and Times | Registration Link |
|---|---|
| Thursday February 9th @ 11 AM (MST) | Register here |
| Tuesday February 21st @ 10 AM (MST) | |
| Thursday March 2nd @ 2 PM (MST) | |
| Wednesday March 22nd @ 12 PM (MST) | Register here |
| Wednesday March 29th @ 11 AM (MST) | register here |
| Thursday April 6th @ 1 PM (MST) | |
| Wednesday April 12th @ 10 AM (MST) | register here |
| Friday April 14th @ 12 PM (MST) | register here |
Sprintax Discount Code
ISSS has purchased a limited number of Sprintax Discount Codes to help off-set the cost for students using the service to file their federal tax return. These codes are available at a first-come, first-served basis. Please see how to request your code below.
**Codes are No Longer Available until the Next Tax Season in 2024.
How to Request a Discount Code
- Fill out the Sprintax Discount Code E-form through UAtlas (found under the “International Office” tab)
- Once you receive the discount code, please direct questions to Sprintax through the online chat system, calling at 1-866-601-5695, or emailing at hello@sprintax.com.
Please note: Sprintax will help to prepare your federal tax return (1040NR/1040NR-EZ), and Form 8843. If you would like to prepare a state tax return through Sprintax, you may do so for an additional fee. If you only need to file form 8843, a discount code is not necessary.
*This service is limited to current F-1 students and J-1 students or scholars (including those who are on Optional Practical Training or Academic Training) or those who were a student or scholar during 2022.
Explanation of Forms and Terms
| Term | Explanation |
|---|---|
| NRA | Nonresident Alien |
| Form W-2 |
This form reports how much you earned in 2022, as well as the amount of money withheld from your earnings, both Federal and State taxes. If you had more than one employer you should get a W-2 from each employer. It is issued by the end of January for the previous year. Make sure all employers from last year have an up-to-date address for you. |
| Form 1042-S |
This form is used to report:
If you received this type of income, the 1042-S will be mailed to you by 15 March by the payer. |
| Form 1099 | This form reports miscellaneous income, such as interest on bank accounts, stocks, bonds, dividends, or earning through freelance employment. |
| Form 1040NR | U.S. Non Resident Alien Tax Return |
| Form 1040NR-EZ |
U.S. Income Tax Return for certain non-resident Aliens with no Dependents |
| FICA | Federal Social Security Tax |
| IRS | Internal Revenue Service – the branch of the U.S. Government that collects taxes - see there website here. |
Additional Resources
- Internal Revenue Service (IRS) - Taxation of Nonresident aliens
- IRS – Contact My Local Office in Utah
- Utah State Tax Commission
- Sprintax FAQs
Government Forms
- Forms and Publications from the Internal Revenue Service (U.S. Federal Government)
- Forms and Publications from the State of Utah
Tax Frequently Asked Questions
Frequently asked questions about taxes for international students and scholars can be found below.