Taxes

As one of the requirements for maintaining status, you are obligated to file annual taxes and are generally regarded as a nonresident alien for tax filings:

• Federal: IRS Form 1040-NR if you earned income last year and IRS Form 8843 if you were physically present in the U.S.
• State: Form N-15.

We have arranged for virtual tax info-sessions hosted by ISS on the following dates:

• Friday, February 9, at 3:00 pm HST.
• Tuesday, February 20, at 10:00 am HST.
• Friday, March 1, at 9:00 am HST.

The link for the virtual tax info-sessions is provided in the International Students group in my

Additionally, you may access Sprintax Nonresident Tax Webinars:

The Sprintax Nonresident Tax Webinars are designed for international students, scholars, and professionals to provide all that they need to know about nonresident tax for the 2023 tax season. Topics will include who must file, tax residency, FICA, State returns, implications of misfiling as well as how to use Sprintax to prepare a compliant tax return.

• Thursday, February 8, 1 pm ET – Register here
• Tuesday, February 20, 12 pm ET – Register here
• Tuesday, March 5, 4 pm ET – Register here
• Wednesday, March 20, 2 pm ET – Register here
• Wednesday, March 27, 1 pm ET – Register here
• Thursday, April 4, 3 pm ET – Register here
• Wednesday, April 10, 12 pm ET – Register here
• Monday, April 15, 1 pm ET – Register here
  

Who must file tax forms for 2023 tax season?

If you were physically in the U.S. on F or J status anytime between January 1–December 31, 2023, you're obligated to file a Form 8843 with the IRS. The IRS, or Internal Revenue Service, is the U.S. government’s tax collection agency.

Additionally, if you earned more than $0 of taxable U.S. source income, you will need to file Form 1040-NR (not 1040—this is for resident alien or domestic tax filers, unless you qualify to file as a resident alien for tax purposes) with the IRS. Depending on your individual circumstances, you may also need to file a state tax return.

Tax Filing Deadline

Federal:  April 15, 2024

State of Hawaii: April 22, 2024

Who is considered a resident or nonresident for federal tax purposes?

Generally, most internationals who are on F and J student visas are considered nonresidents for tax purposes. International students on J-1 & F-1 visas are automatically considered nonresidents for their first five calendar years in the U.S.

Determining your Federal Tax Status

Your tax residency status is separate from your immigration status. It is based only on your presence in the U.S. over a period of years, with special rules for students and scholars in F or J status. If you spend any part of the year in the U.S.--even one day---that year counts as a tax year.

F and J students are generally considered "nonresident aliens" (NRA) for federal tax purposes for the first five tax years, not necessarily consecutive, going back a number of years. Although BYUH sponsors only J-1 students, it is important to note that J scholars (researchers and professors) and their dependents are considered nonresident aliens for two out of every six tax years. There are 15 categories within the J-1 Exchange Visitor program and the student category is exempt to the Substantial Presence Test (SPT) along with students on the F, Q, and M visas.

Don't commit tax fraud in error by using TurboTax or other similar software, and file a resident tax return if you are not eligible!

IRS provides guidance to assist you in determining your tax status. Sprintax assists you in determining status.

Be mindful of the following:

• F-1 and J-1 students are subject to five calendar years of presence before they're able to qualify for resident alien status for tax purposes.
• If you marry a U.S. citizen or U.S. lawful permanent resident during the tax year, you—as a nonresident spouse—may elect to file jointly as a resident for tax purposes, but you must follow IRS's guidance on the process.

IRS Form 8843 is a Requirement Even if you Have no U.S. Income.

• Form 8843 is required by the IRS for all Fs and Js (including F-2 and J-2 dependent spouses and children) who are "nonresident aliens" for federal tax purposes*--even if you had no U.S. income. Form 8843 is an informational statement that shows you were in the U.S. and were a Nonresident Alien (NRA).
• If you didn't have any U.S. income in 2023, the 8843 is the only form** you need to send to the IRS, and the deadline is June 15, 2024.  You do not need a Social Security number or an ITIN if this is the only form you need to file. (*Residents do not have the 8843 requirement.)
• You can log in to use Sprintax to complete the 8843 form at no cost; mailing instructions are provided. 
• **If you choose not to complete Form 8843 with Sprintax, be aware that you are assuming responsibility to complete the form correctly. Note that the IRS mailing address is on page 3 of its instructions.

F-2 and J-2 Dependents Have an 8843 Requirement.

• IRS Form 8843 is required for each F or J dependent, including children. Each 8843 must be mailed in a separate envelope. When you use Sprintax, they will ask for information about your dependents and will generate a complete 8843 form for each family member. 
• J-2 spouse with employment authorization who had income will need to file their own tax return because nonresidents are not able to file a joint tax return. 

The U.S. Tax System is "Pay-As-You-Go"

• The tax year is January 1 - December 31. The tax system is "pay-as-you-go” which means that in most cases employers withhold money out of your paycheck for taxes during the tax year and send it to the federal and state tax authorities. A personal tax return is due in April of the following year. 
• A tax return is a reconciliation between tax that has been withheld and tax that is owed, depending on the amount of taxable income. You either get a refund for overpayment or owe the government money for underpayment. 

Common Sources of Taxable Income for Nonresidents

Nonresidents report and pay taxes only on U.S. income. Residents follow the same tax rules as U.S. citizens and pay taxes on their worldwide income.

Tax Forms and Payment Statements (W-2, 1042-S, etc.)

If you have taxable U.S. income, you will receive a form by mail or electronically that reports the annual total. You need this to file a tax return.

• The most common, a W-2 form, also known as the Wage and Tax Statement, reports an employee's annual wages and the amount of taxes withheld from their paychecks. The employer is required to send a W-2 to each employee (and to the IRS) by the end of January the following year. At BYUH, Payroll in Financial Services is responsible for the W-2.
   
• The 1042-S is another form that reports different types of U.S. income (e.g. fellowship and travel grants, income covered by a tax treaty). The Payer must send you this form by March 15 the following year. 

Each State Has Its Own Income Tax Regulations, Forms, and Definitions of Tax Status

If you earn money in more than one state during the calendar year, you may need to file a state tax return for each.

You may be a nonresident alien (NRA) for federal tax purposes but be considered a resident for state tax purposes. 

Each Individual's Tax Situation is Unique

Your situation is unique and different from your fellow students and scholars because it is dependent upon the amount of time you have spent in the U.S., the nonimmigrant status(es) that you have held, the type of income you may receive, and if your nationality makes you eligible for a tax treaty benefit. Note that even if you have a tax-exempt income through a treaty benefit, you still must file a tax return.

How to File

We have teamed up with Sprintax and have arranged free access for federal tax filing to provide you with an easy-to-use tax preparation software designed for nonresident students in the U.S

Sprintax will guide you through the tax preparation process, process the necessary documents, and check if you’re due a tax refund.

Please note that a tax filing does not guarantee a refund. It determines if you paid the correct amount of taxes during the year. If you overpaid, you will receive a refund. If you underpaid, you will be required to pay taxes owed.

Once you complete the preparation process in the Sprintax software, you may need to print, sign, and mail your documents to the IRS. Depending on your circumstances, you may be able to E-file your Federal tax return. However, this will depend on certain eligibility criteria. You can learn more about eligibility in this Sprintax blog.

If you have a state filing requirement, you must also mail this to the tax authorities. Finally, if you only need to file Form 8843, this will also need to be mailed to the IRS.

If you have any questions, the Sprintax team will be happy to help via their 24/7 live chat feature. You may also contact ISS directly for more information.

Documentation to Gather for Sprintax Filing

1. Passport.

2. Visa/immigration status information, including Form I-20 (F status) or Form DS-2019 (J status).

3. U.S. entry and exit dates for current and past visits to the U.S. In addition to passport stamps, you can review or print your U.S. travel history here.

4. Social Security or Individual Taxpayer Identification Number. This is required if you have U.S. income to report, but NOT needed if you had no income and the 8843 is the only form you have to file.

5. W-2. This form reports your wage earnings if you worked. If you had more than one employer you should get a W-2 from each employer. It is issued by the end of January for the previous year. Make sure the Human Resources of any off-campus employers (CPT, OPT, STEM-OPT, Academic Training) have an up-to-date address for you and contact them if you did not receive a W-2. If you worked for BYUH, access Workday to get an electronic copy. If you need a corrected W-2 or if you still have questions on your W-2, you can contact BYUH Human Resources directly.

6. 1042-S. This form is issued to report: (1) stipend, scholarship, fellowship income and travel grants. Tuition exemption or reduction is NOT taxable income and is not included on the 1042-S. (2) income covered by a tax treaty (3) payment for other types of services that are paid by the semester (e.g. note-taker).

The 1042-S is generally issued by Financial Services by postal mail by March 15.

If you received a U.S. source fellowship from another grantor, contact them.

Only nonresident aliens receive this form. If your tax status changed last year to a resident alien because of having spent more than five years in the U.S. you will not get a 1042-S. If you're not sure of your tax status, log in to Sprintax to check.

7. 1099. This form reports various types of income. A 1099-INT could be interest on bank accounts, stocks, bonds, dividends. Interest on U.S. savings and checking accounts is not taxable for nonresidents. a 1099-MISC may report earning through free-lance or independent contractor employment.

✘ 1098-T. This form is NOT needed and can NOT be used on a nonresident tax return because NRAs are not eligible to claim education expense tax credits. If, however, you have become a resident for federal tax purposes, you can find 1098-T information online on your student account.

✘ 1095-A, 1095-B, 1095-C. These forms report different types of healthcare coverage and are not needed for a nonresident tax return.

PLEASE NOTE

U.S. income tax regulations are quite complex. The federal tax system is administered by the IRS (Internal Revenue Service) and, in addition, each state has its own regulations and forms. This brief overview provides key concepts for your general understanding.

For federal tax information, please access the official IRS site: www.irs.gov.

For Hawaii state tax information, please access the official Hawaii Department of Taxation site: tax.hawaii.gov.