Completing and Submitting Tax Forms

All international scholars and students who were physically present in the U.S. between January 1 and December 31, in a given year, must file federal tax forms. The form required depends on your earned income, income type, length of stay, immigration classification, and other factors.

Note: ISSO staff cannot provide specific tax advice. Consult a tax professional or IRS resources for your individual filing requirements.

Determine Your Tax Residence Category

For tax purposes, “residence” is determined by the Substantial Presence Test (SPT), which is independent from your immigration classification. The SPT calculates whether you have been in the U.S. long enough to be considered a “resident” for tax purposes, even if you are a “non-resident alien” for immigration purposes.

BU ISSO provides access to Sprintax, a web-based tax preparation system for non-residents, to help you determine your tax residence status.

Social Security Number (SSN) or Individual Tax Identification Number (ITIN)

If you earned taxable employment compensation: You must have an SSN. Use a previously assigned SSN if available; see our Social Security Card page for more information and how to apply.

If you received taxable stipends or scholarships (not employment compensation) and are ineligible for an SSN: You must apply for an ITIN. Use a previously assigned ITIN if available. If filing for the first time, Sprintax will help you prepare Form W-7 (Application for ITIN) along with your other tax forms. You will also need to prepare documents certifying your foreign status and identity per W-7 instructions.

If you have no income and are only filing Form 8843: No SSN or ITIN is required.

Collect Required Documents

Gather official documentation for all U.S. income, including wages, scholarships, fellowships, assistantships, stipends, and practical or academic training and any compensation received for labor. Income includes cash wages and portions of scholarships applied to housing and meals. Common forms include W-2, 1042-S, 1099 from your bank, and other income statements.

Form W-2
Employers issue W-2s showing taxable wages and withheld taxes. If employed by BU or another U.S. employer, you should receive this form. For questions about your BU W-2, contact BU Payroll at 617-353-2270.

Form 1042-S
BU or other academic institutions issue 1042-S forms for scholarships, fellowships, or if you claim a tax treaty. You will receive this in mid-March from BU Payroll. You cannot begin completing tax forms until you receive your 1042-S. For questions, contact BU Payroll at 617-353-2270.

Tax FAQs and Additional Resources

Additional Resources

Sprintax

BU ISSO provides access to Sprintax, a web-based tax preparation system for international students and scholars. Sprintax helps determine your tax residence status and, if you qualify as a nonresident, prepares your Form 8843 and federal tax return at no charge. State returns are available for an additional fee of approximately $50 per state.

ISSO will email you a unique BU discount code to create your Sprintax login by the end of February.  Contact ISSO if you have not received your code by mid March.

Tax Service Providers

If you choose to use a tax service provider, ensure they have foreign national tax expertise and ask about discounts for BU students and scholars.

H&R Block typically offers discounts to new clients and students on state and federal returns, with nonresident tax specialists available at the location listed below.

H&R Block
177 Brighton Ave
Allston, 02134
Phone: 617-254-6207

Tax Consultants and Tax Attorneys

You also have the option of hiring a lawyer to assist you in reporting your taxes and to file your forms. A listing can be found in a phone directory or Superpages under a category such as “tax returns, consultants, and representatives.” If you choose to hire a private agency or lawyer, we strongly recommend that you make certain they specialize in tax issues unique to foreign nationals.

The Gary P. Engler & Company offers a website with resource information as well as low fee, CPA signed and professionally prepared U.S. & all states income tax preparation services for foreign nationals.

Obtaining Forms Directly from IRS

You can also prepare tax forms on your own. Forms are available at the following links:

Learn More about Taxes and the IRS

Contacting the IRS

Federal tax returns, you can visit the Boston office of the IRS from 8:30 a.m. to 4:30 p.m., Monday through Friday, at the John F. Kennedy Federal Building (in Government Center) on the 7th Floor. This office can be reached at 617-316-2850 or online.

Massachusetts state returns, you can contact the Boston office of the Massachusetts Department of Revenue at 617-887-6367 from 10 a.m.–1 p.m. or 1:30 p.m.–4 p.m.

Publications

The following publications may be helpful:

Disclaimer

Information presented on this webpage is for general information and is not intended to be, nor should it be construed as, legal tax advice. While the ISSO has arranged for the services of Sprintax, international students and scholars can choose how they wish to complete and submit tax forms as it is the individual’s sole responsibility to meet all tax filing obligations. International students and scholars are encouraged to follow Sprintax instructions to prepare federal forms online and/or consult the U.S. Internal Revenue Service (IRS), local and state tax agencies, and tax professionals for advice and guidance regarding their individual tax situations.