As international students and scholars in the US, you are required to file tax paperwork each year, even if you did not work or earn an income. Taxes are based on a calendar year (January-December), not a school year. There are different deadlines and forms to file based on if you made money, how much money you made, etc.

We know that this process can be confusing, and we encourage you to carefully read and understand your tax requirements. Below you will find details that can help to get you started. The information contained on this website is not a substitute for advice obtained from the Internal Revenue Service (IRS) or a qualified tax professional.

Understanding Your Tax Obligations

The information provided below is intended for nonresident aliens for US tax purposes. If you are a resident alien for US tax purposes, you will need to file the appropriate tax forms for your status independently.

Who are nonresident aliens?

Nonresident aliens are generally:

  • Students who have been in the US for fewer than 5 years or
  • Scholars who have been in the US for fewer than 2 years.

Who has to file taxes?

Everyone has to file something every year, regardless of whether you earned an income or not.

  • If you did not earn an income in the past calendar year, you will need to file Form 8843 to tell the IRS that you were here in the US but did not work. This is generally due on or before June 15.
  • If you did earn an income in the past calendar year, you will need to file taxes. These are generally due on or before April 15.
  • If you had a taxable scholarshipyou will need to file taxes. You will need to receive an Individual Tax Identification Number (ITIN) before you file your taxes, which are due on or before April 15.

Common tax forms you may receive

  • Form W-2 is a taxform an employer (either ̽̽ or an external employer) generates and sends to you if you earned an income in the past calendar year.
  • Form 1042-S is a taxform ̽̽ generates and sends you if you had a taxable scholarshipin the past calendar year, or if you signed a Form 8233 or W-9 provided by ̽̽ Tax Administration. If you do not have a US Social Security Number, you will need to receive an Individual Tax Identification Number (ITIN) before you file your taxes for your taxable scholarship.

Common tax forms you may send

  • Form 8843 is a taxform you complete and mail to the IRS If you did not earn an income in the past calendar year. You will need to file it to tell the IRS that you lived in the US at some point during the past calendar year but did not work. This is generally due on or before June 15.
  • Form 1040NRis a taxform that all nonresident aliens must file if they have received payment or a taxable scholarship in the US in the past calendar year and have received either a W-2, a 1042-S, or both. This form is what determines how much taxes are owed to the nonresident or to the US government.If you use the software the we purchase to prepare your federal tax return, it will prepare this form for you.
  • Form W-7 is a taxform you complete and file as part of your ITIN application paperwork. If you use the software we purchase to prepare your federal tax return, it will prepare this form for you for a small fee.

Can the OIE advise on taxes?

We cannot advise you on your taxes. These are a personal matter that we do not have the expertise to guide you on. If you have questions on using the Sprintax tool for your federal return, there is support built into that platform that can guide you. If you need personalized help, you might consider hiring a tax professional for assistance – this is often helpful for students and scholars who have gotten married, purchased a home, worked in multiple states, etc.

Filing Your Federal & State Tax Returns

Generally, your tax forms are due to the IRS by April 15.You are responsible for completing and submitting your tax forms for both federal and state taxes. When you file, you will either owe money to the government (if not enough money from your paychecks went to taxes) or the government will owe you money (if too much money from your paychecks went to taxes). This is called your tax return. If the government owes you money, the sooner you file your taxes the sooner you will get your money back!

Each year, we purchase access codes to a tax preparation software called Sprintax. Sprintax helps international students and scholars who are nonresident aliens for tax purposes prepare their US federal taxes. You can also use Sprintax to prepare your state taxes for a small fee. You cannot begin this process until you have received Sprintax information from our office. This information is sent via email in mid-February.

If you were in the US in the past calendar year as a nonresident for tax purposes and had no US income

You must file an IRS Form 8843 for the previous year by June 15. This is true whether you are still in the US or were only in the US for part of the previous year. TheForm 8843 is not an income tax return; it is an informational form required by the US government for certain nonresident aliens (including the spouse and dependents of nonresident aliens).

Tips for filing IRS Form 8843

  • Download the form . You can either complete the form on your computer and then print it out, or you may print and complete the form with a pen. It cannot be submitted electronically.
  • Top Section:Enter your Social Security Number (SSN) or Individual Tax Payer Identification Number (ITIN) in the top right box if you have one. If you don't have an SSN or ITIN, leave it blank.
  • Part 1: Use the Travel History button on the to help answer Line 4.
  • Part 2:Scholars only. F-1 and J-1 students skip this section.
    • Line 5: University of Vermont, Burlington, VT 05405. T: 802-656-4296
    • Line 6: Emma Swift, OIE, University of Vermont, Burlington, VT 05405. T: 802-656-4296
    • Line 7: Enter your visa status only for the years you were present in the US.
  • Part 3: F-1 and J-1 students only. Scholars skip this section.
    • Line 9:University of Vermont, Burlington, VT 05405. T: 802-656-4296
    • Line 10:Emma Swift, OIE, University of Vermont, Burlington, VT 05405. T: 802-656-4296
    • Line 11:Enter your visa status only for the years you were present in the US.
  • Part 4: Skip this section.
  • Part 5: Skip this section.
  • Bottom Section: Sign and date.
  • Mail the signed form to: Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215
  • Keep a copy of the completed form your records.

If you were in the US last year as a nonresident for tax purposes andhad wages or scholarships subject to withholding

You are required to file federal and state tax returns, including the Form 8843, by April 15.

  • You will need the tax paperwork (Form W-2 or Form 1042S, or both) for any jobs or taxable scholarships that you had last year. ̽̽ mails these forms to you. If you had other US scholarships or employers, you will need tax forms from them as well.
  • Once you have your Sprintax account set up, you can ask the Sprintax team questions via their 24/7 live chat tool. You may also attend one of Sprintax’s webinar tax filing sessions for further help from Sprintax tax experts.
  • To access Sprintax, you should:

1.your account

2.Complete the online questionnaire

3. Enter ̽̽’s access codeprovided to you via email on the ‘Review your order’ page

4. Prepare your federal tax return, print your generated Form 1040NR-EZ, sign, date, and mail the package to the US Department of Treasury, if you already have your SSN or ITIN. Keep the copies for your records.

5. Prepare your Vermont (or other state) state tax returns through Sprintax (at an added cost) or on paper. Mail the completed Vermont (or other state) forms with a COPY of your federal 1040NR and Form W-2 and/or 1042-S in by the deadline.

6. If you are required to apply for ITIN, then use the documents you put together in #4 and follow the ITIN application instructions given below about the next step.

Individual Taxpayer Identification Number (ITIN)

International students with taxable scholarships will need an Individual Taxpayer Identification Number (ITIN) to file their taxes if they do not have a Social Security Number (SSN) already. If you do not already have an ITIN but have a taxable scholarship, the first time you file for your taxes will be different from later years. Students who prepare their taxes on time will have an easier tax preparation process by working with ̽̽'s Certified Accepting Agent (CAA) who can take your prepared forms and file them to the IRS on your behalf. Students who do not prepare their taxes on time will have a more complicated ITIN application process. We strongly recommend preparing your taxes as soon as you have all of the right tax materials needed to prepare them. You can read more about the ITIN on the .

ITIN Application Process through ̽̽

  1. Prepare your taxes for the prior tax year prior to the April 15 deadline. In February, we will email all students who were in the US in the prior tax year with access to Sprintax. We recommend using this system, though you may also prepare them on paper.
  2. After you have received PDF copies of your federal and Vermont tax returns, use ̽̽'s to send both returns to the CAA at taxadmin@uvm.edu.The CAA will review your returns and prepare your ITIN application. They may ask any questions as necessary to complete this application on your behalf.
  3. The CAA will schedule you for an in-person ITIN Appointment where you will sign your application and tax returns. You must bring your passport with you to this appointment.
  4. Wait for your ITIN.It will be mailed to the address on your application approximately 10-15 weeks from the date of filing. Once your ITIN has been issued, the ITIN unit of the IRS will send your paper tax return to the tax processing center. If you are expecting a refund of taxes, this may take an additional 14 weeks or longer in some cases.

Frequently Asked Questions

Are scholarships taxable?

That is determined by ̽̽. If they are taxable, ̽̽ will mail you the Form 1042-S in January. Keep this form; you will need it to file your taxes.

When should US income tax forms be sent to the IRS?

Usually, tax returns must be received by the IRS by April 15. The Form 8843 is due June 15.

When should I receive my required tax filing documents from ̽̽?

̽̽ mails these documents in late January.

How can I file my tax return if I am a resident alien for tax purposes?

If you are a resident alien for US tax purposes, you will need to file the appropriate tax forms for your status independently using resident alien software or hiring a tax professional.

Can I file my tax return for this year before I leave the US?

You cannot file your tax forms before the following tax season. If you will depart the US before tax "season" (January - April) you must wait to file until after you have left the US. Unfortunately, the IRS does not release the tax forms and instructions until January of each year.

If I did not file my tax return on time, what can I do?

File the returns as soon as possible. Sprintax can be used to prepare late fild tax returns. If you are behind on more than one year, the returns must be done in chronological order, and Sprintax help can assist if necessary. Or, you may hire an external tax professional to help with late tax preparation and filing.

When will I receive my refund check?

If you will leave the US because your program is ending and haven't received your refund yet, you should notify the IRS of a new US address to which your refund can be sent. Perhaps you will tell IRS a new address for you “in care of” of a local friend or colleague. Make sure the person will receive your refund is a reliable person that can forward your refund to you. Visit the  on the IRS website to learn about a refunds.