{"id":2990,"date":"2026-06-25T11:39:49","date_gmt":"2026-06-25T15:39:49","guid":{"rendered":"https:\/\/www.bu.edu\/isso\/?page_id=2990"},"modified":"2026-07-23T13:36:29","modified_gmt":"2026-07-23T17:36:29","slug":"u-s-tax-information","status":"publish","type":"page","link":"https:\/\/www.bu.edu\/isso\/resources\/u-s-tax-information\/","title":{"rendered":"U.S. Tax Information"},"content":{"rendered":"<nav class=\"toc-wrapper\" id=\"toc\" aria-label=\"Page Section Navigation\">\n\t\t\t\t<span class=\"toc-heading toc-nav-toggle\" role=\"button\" aria-label=\"Toggle Page Contents Navigation\" aria-expanded=\"true\">Page Contents<\/span><\/nav>\n<h2>Completing and Submitting Tax Forms<\/h2>\n<p>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.<\/p>\n<p>Note: ISSO staff cannot provide specific tax advice. Consult a tax professional or IRS resources for your individual filing requirements.<\/p>\n<h2>Determine Your Tax Residence Category<\/h2>\n<p>For tax purposes, &#8220;residence&#8221; 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 &#8220;resident&#8221; for tax purposes, even if you are a &#8220;non-resident alien&#8221; for immigration purposes.<\/p>\n<p>BU ISSO provides access to <a href=\"https:\/\/www.sprintax.com\/\">Sprintax<\/a>, a web-based tax preparation system for non-residents, to help you determine your tax residence status.<\/p>\n<div class=\"bu_collapsible_container \" aria-live=\"polite\" data-customize-animation=\"false\"><h2 class=\"bu_collapsible\" aria-expanded=\"false\"tabindex=\"0\" role=\"button\">Nonresidents<\/h2><div class=\"bu_collapsible_section\" style=\"display: none;\"><\/p>\n<p>Nonresidents are taxed only on U.S. income. Though filing is not required if earned income is below the personal exemption amount, you should file if taxes were withheld from your paycheck, as you will likely receive a refund.<\/p>\n<p>F-1 students and J-1 exchange visitors are considered &#8220;exempt individuals&#8221; for tax purposes for a specific period, even if present in the U.S. for 183+ days. Once exempt status ends, your days of physical presence are counted, and you may become a resident for tax purposes.<\/p>\n<p>Using Sprintax: ISSO will email you a unique BU discount code to access <a href=\"https:\/\/www.sprintax.com\/\">Sprintax<\/a>, which will calculate your SPT and determine your tax status. If you qualify as a nonresident, Sprintax prepares federal tax forms (Form 8843 and returns) at no charge. State nonresident forms cost $39 per state. See the Sprintax\u00a0 and choose the Student tab at the top of the page and create an account, use your BU Email. Contact ISSO in early March if you do not receive your annual code via email.<\/p>\n<p><\/div>\n<\/div>\n\n<div class=\"bu_collapsible_container \" aria-live=\"polite\" data-customize-animation=\"false\"><h2 class=\"bu_collapsible\" aria-expanded=\"false\"tabindex=\"0\" role=\"button\">Residents<\/h2><div class=\"bu_collapsible_section\" style=\"display: none;\"><\/p>\n<p>Residents are taxed on worldwide income and file Form 1040-EZ or 1040 with required schedules.<\/p>\n<p>You are a resident for tax purposes if:<\/p>\n<ul>\n<li>F and J students (and dependents) no longer qualify as &#8220;exempt individuals&#8221; after being physically present in the U.S. for over five tax years<\/li>\n<li>J scholars (and dependents) no longer qualify as &#8220;exempt individuals&#8221; after being physically present in the U.S. for more than two of every six tax years<\/li>\n<li>Other immigration classifications (e.g., H-1B) are physically present 183+ days in any three-year period<\/li>\n<\/ul>\n<p>If Sprintax determines you are a resident for tax purposes, use additional resources listed in <a href=\"\/isso\/u-s-tax-information\/#tax-faqs-and-additional-resources\">Tax FAQs<\/a> to complete and submit your return.<\/p>\n<p><\/div>\n<\/div>\n\n<div class=\"bu_collapsible_container \" aria-live=\"polite\" data-customize-animation=\"false\"><h2 class=\"bu_collapsible\" aria-expanded=\"false\"tabindex=\"0\" role=\"button\">Dual Status Aliens<\/h2><div class=\"bu_collapsible_section\" style=\"display: none;\"><\/p>\n<p>Dual status aliens are nonresidents for tax purposes for part of the year and residents for the other part. A change in immigration status during the year may shift your tax residence status mid-year.<\/p>\n<p>If Sprintax determines you are a dual status alien for tax purposes, use additional resources listed in Tax FAQs to complete and submit your return.<\/p>\n<p><\/div>\n<\/div>\n\n<h2>Social Security Number (SSN) or Individual Tax Identification Number (ITIN)<\/h2>\n<p><strong>If you earned taxable employment compensation<\/strong>: You must have an SSN. Use a previously assigned SSN if available; see our S<a href=\"\/isso\/resources\/u-s-tax-information\/social-security-card\/\">ocial Security Card<\/a> page for more information and how to apply.<\/p>\n<p><strong>If you received taxable stipends or scholarships (not employment compensation) and are ineligible for an SSN<\/strong>: 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 <a href=\"\/isso\/files\/2025\/07\/ISSO-Certification-of-Foreign-Status-and-Identify-in-Support-of-W-7-Application.pdf\">certifying your foreign status and identity<\/a> per W-7 instructions.<\/p>\n<p><strong>If you have no income and are only filing Form 8843<\/strong>: No SSN or ITIN is required.<\/p>\n<h2>Collect Required Documents<\/h2>\n<p>Gather official documentation for all U.S. income, including wages, scholarships, fellowships, assistantships, stipends, and practical or academic training <span>and any compensation received for labor.<\/span> Income includes cash wages and portions of scholarships applied to housing and meals. Common forms include W-2, 1042-S, 1099<span>\u00a0from your bank,<\/span>\u00a0and other income statements.<\/p>\n<p><strong>Form W-2<\/strong><br \/>\nEmployers 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 <a href=\"https:\/\/www.bu.edu\/payroll\/payroll-for-payroll-coordinators\/resources\/\">BU Payroll<\/a> at 617-353-2270.<\/p>\n<p><strong>Form 1042-S<\/strong><br \/>\nBU 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. <strong>You cannot begin completing tax forms until you receive your 1042-S<\/strong>. For questions, contact <a href=\"https:\/\/www.bu.edu\/payroll\/payroll-for-payroll-coordinators\/resources\/\">BU Payroll<\/a> at 617-353-2270.<\/p>\n<h2>Tax FAQs and Additional Resources<\/h2>\n<div class=\"bu_collapsible_container \" aria-live=\"polite\" data-customize-animation=\"false\"><h3 class=\"bu_collapsible\" aria-expanded=\"false\"tabindex=\"0\" role=\"button\">What is a Tax Return?<\/h3><div class=\"bu_collapsible_section\" style=\"display: none;\"><\/p>\n<p>U.S. employers withhold estimated federal and state income taxes from each paycheck based on the employee&#8217;s Form W-4. A tax return is the annual form used to reconcile the amount withheld with the amount actually owed. Federal returns are submitted to the IRS; state returns go to the Massachusetts Department of Revenue (or the relevant agency in any other state where you earned income).<\/p>\n<p>The reconciliation may result in:<\/p>\n<ul>\n<li>A refund \u2013 if too much tax was withheld<\/li>\n<li>A payment due \u2013 if too little was withheld<\/li>\n<li>No change \u2013 if withholding matched the amount owed<\/li>\n<\/ul>\n<p><\/div>\n<\/div>\n\n<div class=\"bu_collapsible_container \" aria-live=\"polite\" data-customize-animation=\"false\"><h3 class=\"bu_collapsible\" aria-expanded=\"false\"tabindex=\"0\" role=\"button\">Who Must File a Tax Return?<\/h3><div class=\"bu_collapsible_section\" style=\"display: none;\"><\/p>\n<p>All F-1 and J-1 students, scholars, and their F-2\/J-2 dependents must file at least one tax form. Anyone who earned income in the U.S. must also file a tax return. For tax purposes, all taxpayers fall into one of three categories\u2014<strong>resident<\/strong>, <strong>nonresident<\/strong>, or <strong>dual status alien<\/strong>\u2014regardless of income.<\/p>\n<p><\/div>\n<\/div>\n\n<div class=\"bu_collapsible_container \" aria-live=\"polite\" data-customize-animation=\"false\"><h3 class=\"bu_collapsible\" aria-expanded=\"false\"tabindex=\"0\" role=\"button\">When Must I Complete and Submit my Tax Return?<\/h3><div class=\"bu_collapsible_section\" style=\"display: none;\"><\/p>\n<p>Tax Filing Deadlines<\/p>\n<ul>\n<li>April 15 \u2013 If you earned income in the prior calendar year (federal and state returns)<\/li>\n<li>June 15 \u2013 If you had no income in the prior calendar year, or are filing from outside the U.S.<\/li>\n<\/ul>\n<p>All forms must be submitted online or postmarked by the applicable deadline.<\/p>\n<p><\/div>\n<\/div>\n\n<div class=\"bu_collapsible_container \" aria-live=\"polite\" data-customize-animation=\"false\"><h3 class=\"bu_collapsible\" aria-expanded=\"false\"tabindex=\"0\" role=\"button\">Must I File a Federal Tax Return and a State Tax Return?<\/h3><div class=\"bu_collapsible_section\" style=\"display: none;\"><\/p>\n<p>The federal government taxes all individuals who earn income in the U.S. Most states also tax individuals who reside and\/or work within their borders. In most cases, you must file a federal return with the IRS and a state return with each state where you lived or worked. If you worked in a different state than where you resided, you may need to file in both states.<\/p>\n<p><\/div>\n<\/div>\n\n<div class=\"bu_collapsible_container \" aria-live=\"polite\" data-customize-animation=\"false\"><h3 class=\"bu_collapsible\" aria-expanded=\"false\"tabindex=\"0\" role=\"button\">Must I complete the Form 8843?<\/h3><div class=\"bu_collapsible_section\" style=\"display: none;\"><\/p>\n<p><strong>Form 8843 \u2013 Statement for Exempt Individuals<\/strong><\/p>\n<p>All F-1 and J-1 individuals (including F-2 and J-2 dependents) filing as nonresidents must file Form 8843, even if they earned no income. This form does not exempt you from paying taxes; it exempts you from counting days of physical presence when determining resident vs. nonresident tax status. The form requires information about your immigration status and any tax treaty claims.<\/p>\n<p><\/div>\n<\/div>\n\n<div class=\"bu_collapsible_container \" aria-live=\"polite\" data-customize-animation=\"false\"><h3 class=\"bu_collapsible\" aria-expanded=\"false\"tabindex=\"0\" role=\"button\">What if I Don\u2019t Have a Social Security Number?<\/h3><div class=\"bu_collapsible_section\" style=\"display: none;\"><\/p>\n<p>Students who have worked in the U.S. should have a Social Security Number for tax filing purposes. Learn more about applying for a <a href=\"\/isso\/resources\/u-s-tax-information\/social-security-card\/\">Social Security<\/a> Number.<\/p>\n<p>Otherwise, you must use an Individual Tax Identification Number (ITIN) for tax filing purposes. If you have filed U.S. tax forms before and you were assigned an ITIN, you should use that same ITIN to file again if you still do not qualify for a Social Security Number. If this is the first time you are submitting tax returns, <a href=\"https:\/\/www.sprintax.com\/\">Sprintax<\/a> will assist you in preparing the W-7 form in addition to all of your other tax forms so that you can apply for the ITIN and file your tax return at the same time.<\/p>\n<p><\/div>\n<\/div>\n\n<h2>Additional Resources<\/h2>\n<h3>Sprintax<\/h3>\n<p>BU ISSO provides access to <a href=\"https:\/\/www.sprintax.com\/\">Sprintax<\/a>, 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.<\/p>\n<p>ISSO will email you a unique BU discount code to create your Sprintax login by the end of February.\u00a0 Contact ISSO if you have not received your code by mid March.<\/p>\n<h3>Tax Service Providers<\/h3>\n<p>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.<\/p>\n<p>H&amp;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.<\/p>\n<p>H&amp;R Block<br \/>\n177 Brighton Ave<br \/>\nAllston, 02134<br \/>\nPhone: 617-254-6207<\/p>\n<h3>Tax Consultants and Tax Attorneys<\/h3>\n<p>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 <a href=\"https:\/\/www.superpages.com\/\">Superpages<\/a> under a category such as \u201ctax returns, consultants, and representatives.\u201d 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.<\/p>\n<p>The <a href=\"https:\/\/www.englercpa.com\/students.html\">Gary P. Engler &amp; Company<\/a> offers a website with resource information as well as low fee, CPA signed and professionally prepared U.S. &amp; all states income tax preparation services for foreign nationals.<\/p>\n<h3>Obtaining Forms Directly from IRS<\/h3>\n<p>You can also prepare tax forms on your own. Forms are available at the following links:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.irs.gov\/forms-instructions\">Federal tax forms<\/a><\/li>\n<li><a href=\"https:\/\/www.mass.gov\/info-details\/massachusetts-dor-tax-forms-and-instructions\">Massachusetts state tax forms<\/a><\/li>\n<\/ul>\n<h3>Learn More about Taxes and the IRS<\/h3>\n<ul>\n<li><a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/foreign-students-scholars-teachers-researchers-and-exchange-visitors\">Foreign Students &amp; Scholars information<\/a>: This site is a clearinghouse of various topics related to foreign student and scholar tax issues.<\/li>\n<li><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p4011.pdf\">Nonresident Alien Toolkit<\/a>: This publication includes a PDF slideshow and FAQs.<\/li>\n<\/ul>\n<h3>Contacting the IRS<\/h3>\n<p><strong>Federal tax returns<\/strong>, 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 <a href=\"https:\/\/www.irs.gov\/help\/contact-your-local-irs-office\">online<\/a>.<\/p>\n<p><strong>Massachusetts state returns<\/strong>, you can contact the Boston office of the Massachusetts Department of Revenue at 617-887-6367 from 10 a.m.\u20131 p.m. or 1:30 p.m.\u20134 p.m.<\/p>\n<h3>Publications<\/h3>\n<p>The following publications may be helpful:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-519\">U.S. Tax Guide for Aliens<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p901.pdf\">U.S. Tax Treaty Tables and Descriptions<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p515.pdf\">Withholding of Tax on Nonresident Aliens and Foreign Corporations<\/a><\/li>\n<\/ul>\n<h3>Disclaimer<\/h3>\n<p>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\u2019s 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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":10133,"featured_media":0,"parent":25,"menu_order":9,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/www.bu.edu\/isso\/wp-json\/wp\/v2\/pages\/2990"}],"collection":[{"href":"https:\/\/www.bu.edu\/isso\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.bu.edu\/isso\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.bu.edu\/isso\/wp-json\/wp\/v2\/users\/10133"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bu.edu\/isso\/wp-json\/wp\/v2\/comments?post=2990"}],"version-history":[{"count":12,"href":"https:\/\/www.bu.edu\/isso\/wp-json\/wp\/v2\/pages\/2990\/revisions"}],"predecessor-version":[{"id":4040,"href":"https:\/\/www.bu.edu\/isso\/wp-json\/wp\/v2\/pages\/2990\/revisions\/4040"}],"up":[{"embeddable":true,"href":"https:\/\/www.bu.edu\/isso\/wp-json\/wp\/v2\/pages\/25"}],"wp:attachment":[{"href":"https:\/\/www.bu.edu\/isso\/wp-json\/wp\/v2\/media?parent=2990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}