U.S. Tax Filing: Frequently Asked Questions
Do I really need to file taxes?
YES! Even if you do not earn any income, if you have been physically within the U.S. on F or J status anytime between January 1st – December 31st of the last year, you are obligated to file at minimum, the Form 8843 with the IRS (the Internal Revenue Service, the U.S. tax authorities).
Meanwhile, if you earned any taxable US source income, you may 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).
OISS provides international students and scholars codes for filing federal tax returns with Sprintax, a tax preparation software for those who are considered non-residents for tax purposes (reference our How to File U.S. Taxes pages for help determining your residency status).
International students & scholars on F and J visas will receive instructions and a unique access code from OISS via email by February 15.
How do I learn more about my tax obligations?
Sprintax’s blog has numerous resources breaking down tax filing for international students and scholars:
Tax Guide for International Students on F-1 Visas
Tax Guide for J-1 Students, Scholars, Teachers, and Researchers
Scholars in TN, E-3, and O-1 status, as well as H-4 and J-2 dependents, may have their own, separate obligations for tax filing. Please direct any questions about your tax filing obligations to Sprintax at hello@sprintax.com for more tailored guidance.
Who is considered a"Resident" or "Nonresident" for federal tax purposes?
Generally, most international students and scholars who are on F and J visas are considered nonresidents for tax purposes. Please reference our How to File U.S. Taxes pages to determine your residency status and how to file based on that determination.
- International students on J-1 and F-1 visas are typically considered nonresident for their first five calendar years in the US.
- Scholars/Researchers on J-1 visas are typically considered nonresidents for two out of the last six calendar years in the U.S.
- Dependent spouses can find more information about their filing status here: Dependent Spouse Tax Filing Information (IRS Video)
When will I receive my Sprintax access code?
The OISS will be sending instructions and access codes to F-1/J-1 students and scholars on February 15th via email.
This code covers the cost of federal filing for nonresident filers. If you are required to file state taxes, Sprintax can also assist in filing at your own expense.
I am an international student/scholar and I did not have job or any other earned income in the most recent tax year. Do I still need to file?
All F-1 and J-1 students (and their F-2 /J-2 dependents), are required to file the IRS Form 8843, regardless of whether they have income in the U.S. or not, for the first 5 calendar years they are in the U.S.
All J-1 non-students and their J-2 dependents, are required to file the IRS Form 8843, regardless of whether they have income in the U.S. or not, for the first 2 calendar years they are in the U.S. within a 7-year period.
Once you create your account with Sprintax (after you receive your access code from OISS), Sprintax will generate a completed Form 8843 for you and each of your dependents (if you have any).
I am an international student or scholar who worked for/received funding from Northwestern University in the most recent tax year. How can I learn more about what tax forms I will receive?
I had income from a campus job last year. Where can I find my W-2 form?
NU typically posts W-2 forms on the HR website by the end of January. A Form W-2 issued to those who earned employment income from Northwestern. Employment income includes any income from an on-campus job, assistantship wages, temporary wages, supplemental payments, teaching and research wages.
This does not include any income exempt from taxes under a tax treaty or non-employment wages such as scholarship/fellowship.
What is a Form 1042-S?
Northwestern issues a Form 1042-S to nonresidents receiving scholarship/fellowship, independent contractor, royalties, prizes and award payments and any payments receiving tax treaty benefits. Payroll mails them by March 15 of the following year for use in preparing annual tax returns. Once a student becomes a tax resident, they are no longer issued a 1042-S for these income types unless they are on a tax treaty.
See NU's Human Resources webpage with Form 1042-S Information for more details.
Can international students use TurboTax?
TurboTax is only for individuals considered "residents" for tax filing purposes. If you are considered a "nonresident alien" for tax filing purposes, you should not use TurboTax.
If you complete the Substantial Presence test through Sprintax and are deemed a resident for tax filing purposes, you may use TurboTax.
Students considered non-resident aliens for tax filing purposes may use Sprintax. Learn more about Nonresident Alien Tax Filing from this Sprintax Blog.
What is a ITIN (Individual Taxpayer Identification Number) and do I need one?
Nonresidents who receive only a scholarship or fellowship stipend and are not employed are not eligible for a Social Security Number (SSN) and must apply for an Individual Taxpayer Identification Number (ITIN).
Sprintax has a resource with more information on the ITIN application process: How to Get an ITIN Before Tax Season. Sprintax Forms can help with individual ITIN applications ensuring correct supporting documents are sent to the IRS to avoid any delays in getting your ITIN.
If they later become employed and eligible for an SSN, they must apply for an SSN and cancel their ITIN. For more information on SSNs, please review our Social Security page.
Do I need an ITIN if I have a Social Security Number?
Important
OISS staff are not qualified nor authorized to answer tax-related questions or provide individual tax advice beyond the information provided on our webpage. The information provided is intended as a helpful general resource. Any questions or concerns should be directed to Sprintax, a certified tax preparer, or the IRS (Internal Revenue Service).