Do I need to file taxes?

If you were employed (e.g. campus job with Student Employment Office) or earned income in any way during the tax year, you will file taxes with the U.S. Internal Revenue Service. Even if you did not earn wages or income of any kind, you will at least file Form 8843 as a non-resident.

Can I file my taxes for free?

There are some free online resources available, but often they do not have the forms required by non-residents. You may need to pay a tax professional for assistance. Sprintax is not free.

Where can I get help filing my taxes?

Filing taxes in the U.S. can be very complicated. You can try to do it yourself using free online resources at irs.gov, but we recommend you use a tax professional. Be sure to identify yourself to the tax professional as a non-resident alien for tax purposes, an international student exempt from substantial presence in the U.S. You will have to pay a fee to a tax professional. UIS staff are not tax professionals and can’t help you with your taxes. Some options:

• www.sprintax.com An online service specializing in international students and scholars

• Tax service companies like HR Block, Jackson Hewitt, and Liberty Tax

• Individual accountants or tax professionals
• VITA community services

 If I file my taxes, will I get money back?

Maybe not. If you were employed during the tax year, your employer may have deducted a portion of taxes off each paycheck and thus prepaid taxes for you. If they deducted exactly the right amount, you will neither owe taxes nor get a refund. If they deducted too much, the overpayment will come back to you in a refund. If they did not deduct enough, you will owe the remaining amount to the Internal Revenue Service (IRS) and pay it when filing your 1040 NR tax form.

Please note, that it is preferable to end with a zero balance in which you neither owe taxes nor get a refund. Getting a refund means you were loaning money to the government rather than getting the right amount in your paycheck. If you are not zeroing out on your 1040 NR tax form, you should adjust the withholding amount on your W-4 form accordingly.

In what category does an F-1 (or J-1) international student file taxes?

For the first five years a student is in the U.S., they are likely considered a non-resident for tax purposes. The student should file a form 1040-NR or 1040 NR-EZ. After five years, the student will likely be considered a resident for tax purposes and should file Form 1040 or 1040-EZ. Find out more about the substantial presence test that determines who is considered a resident or non-resident for tax purposes at Substantial Presence Test | Internal Revenue Service (irs.gov). Follow the prompts about foreign students who are considered exempt from substantial presence because of their temporary visa status.

Do I need to file the Form 8843 as an “Exempt Individual”?

Yes. If you are considered an exempt individual for the substantial presence test, which many F-1 students are, you may be covered under certain tax treaty conditions which will play to your benefit. You should attach the Form 8843 to your Form 1040-NR or 1040 NR-EZ

Do I need an ITIN number? How do I get one?

If you were employed during the tax year you probably have a social security number (SSN). You do not need an ITIN if you have an SSN. If you were not employed and are only filing a Form 8843, you do not need an ITIN.

If you received a taxable scholarship (scholarship that covered more than just tuition cost) but don’t have an SSN because you were not employed, then you may need an ITIN. A tax professional will assist you with the ITIN form when filing because of a taxable scholarship but no employment. You may also need an ITIN if you don’t have an SSN but won lottery or gambling income which is taxable.

Find out more on how to apply for the Individual Taxpayer Identification Number (ITIN) from the Study in the States website. Please also refer to the IRS.gov website on how to apply for an ITIN.

Where can I get a Form 1098-T?

Form 1098-T lists the amount of tuition a student paid over the course of the tax year. U.S. citizens and permanent residents can use the 1098-T to claim credits when filing taxes. It does not apply to non-residents. Occasionally a student needs a 1098-T for forms they must submit to their home country. Please contact the Bursars Office to inquire whether you may receive a 1098-T.

Do I owe state and local taxes too?

If you were employed during the tax year, you will owe taxes to the state where you lived or worked in addition to federal taxes. Employers will deduct state taxes from your paycheck and prepay the state as well, and again, you want to come to a zero balance. If insufficient state taxes were deducted, you will owe the remainder. Some local municipalities also levy taxes. A tax professional can help you sort out your state and local taxes, especially if you don’t live and work in the same place.

What are the following Forms?

W-2 – Your employer issues you a W-2 at the end of a given tax year. The W-2 lists the total wages you earned, as well as different amounts that were deducted as prepayments for federal, state, or local taxes. The W-2 will also list other payroll deductions, like those made toward a pension or retirement account.

W-4 – At the start of each year, the employee submits a W-4 to their employer’s payroll office. The W-4 determines how much tax is deducted from each paycheck, depending on marital status, children and other factors. Employees can request their payroll office to adjust the deduction amounts to try to reach a zero balance.

W-7 – This is the application to apply for an Individual Taxpayer Identification Number when students don’t have an SSN but need to pay taxes on other types of income.

1040 -NR — Non-resident standard tax form.

1040-NREZ – A shorter, simpler version of the 1040-NR for single taxpayers.

1098-T – This form is issued by the University Bursar and lists the amount of tuition that was paid during the tax year.

1099 – Statement of Income similar to a W-2 which is used often for independent contractors. Banks may also issue 1099s to indicate interest income from savings accounts.

8843 – Statement of exemption from the substantial presence test, which non-resident students can file for about five years and get benefits from certain tax treaties.

Websites:

Federal Taxes (IRS) Foreign Students, Scholars, Teachers, Researchers and Exchange Visitors | Internal Revenue Service (irs.gov)

State of Connecticut Connecticut Department of Revenue Services