Tax Reporting Requirements
All international students, scholars, and their dependents present in the U.S. during any part of the previous calendar year are responsible for filing annual tax forms with the Internal Revenue Service (IRS). Filing tax forms is required for all F and J visa holders, including dependents. This is a requirement even if you did not work or earn income in the U.S as you are legally obliged to file the form 8843. International students who worked or received a stipend, grant, or allowance in the USA may also need to file the Form 1040NR.
Tax Filing Deadlines
March 15, 2021- Tax Treaty Claims - Form 8233 / 1042-S
- Did you sign Form 8233 Exemption from WIthholding on Employment Compensation at any
time during the 2019 year allowing you to claim a tax treaty exemption on a portion
or on all income earned? You will need to wait for the Form 1042-S. If you received
income from the University of Memphis, the 1042-S will be mailed to you by the Finance
Department on Monday, March 15. Please contact firstname.lastname@example.org for information on how to file your tax return or to update your physical mailing
April 15, 2021 - If you had income in 2020
- Submit form 1400NR or 1040NR-EZ if you had income. This includes graduate assistantships, student worker positions, internships, practicums, etc. Your employer should provide a W-2 if you fall into this category.
June TBD, 2021 - If you had NO income in 2020
Sprintax Tax Preparation
The University of Memphis has arranged free access to Sprintax Tax Preparation, to guide international students through the tax preparation process, prepare the necessary documents and check if any refunds are due to the student.
To use Sprintax Tax Preparation:
1.Register with Sprintax
2. Complete the online questionnaire
3. Enter your unique code emailed to you by CIES in the box on the 'Review Your Order' Page
4. Sprintax will prepare your tax return
Finally, once you complete the tax preparation process in the Sprintax software, you must print, sign and mail your documents to the IRS. If you have any questions, the Sprintax team will be happy to help via their 24/7 live chat facility.
Do I need a Social Security Number or Individual Taxpayer I.D. Number to File Form 8843?
The general answer is no. Nonresident international students and scholars, for tax purposes, who are not required to file an income tax return (Form 1040NR or Form 1040NR-EZ), but are required to file Form 8843 do not need to apply for a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). If an international student or scholar has been issued an SSN or ITIN, the number should be included on Form 8843.
An exception to this rule is for individuals who are eligible to be claimed as exemptions on a U.S. income tax return. If a dependent can be claimed they must have an SSN or ITIN. Only dependents from a limited list of countries may claim an exemption for their dependents on their U.S. income tax return (Form 1040NR). An exemption for a spouse or dependents is only applicable if the country of tax residence (for the F-1 or J-1) is:
India (applicable only to F-1 and J-1 students)
External Tax Resources: