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). Submitting tax forms by the annual deadline is required for all F and J visa holders, including dependents. If you did not work or earn income in the U.S., then you are obligated to file the form 8843. This is an informational statement with which you claim your exemption from filing a tax return. If you worked or received a stipend, grant, or allowance in the U.S., you may need to file the Form 1040NR, which is the tax return form for non-residents.
If you received income from the University of Memphis, IRS Form 1042-S (Foreign Person's U.S. Source Income Subject to Wthholding) will be uploaded to your MyMemphis portal under the employee tab. Please contact taxaccounting@memphis.edu for information on your 1042-S.
The deadline for filing tax forms and paying any federal income tax that is owed is April 15 of each year.
- Submit form 1040NR or 1040NR-EZ if you had income. This includes graduate assistantships, student worker positions, internships, practicums, etc. Your employer should provide a Form W-2 if you fall into this category. The Form W-2 reports your salary or wages and any deductions for taxes.
- Submit form 8843 if you received no income and/or only scholarship income. This applies to athletics scholarships, merit scholarships, etc.
- Note that, unlike some states, the State of Tennessee does not levy an income tax.
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
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:
Canada
Korea
Mexico
India (applicable only to F-1 and J-1 students)
External Tax Resources: