GENERAL TAX INQUIRY
- F-1 and J-1 nonresidents are exempt from FICA (Social Security and Medicare) taxes on wages earned from visa-permitted employment in the United States
- Most students and their dependents (in F-1/F-2 or J-1/J-2 status) who are nonresidents for tax purposes must file at least one form every year they are in the US regardless of whether or not they earned any money. It does not mean that you have to pay taxes, but you need to complete and submit the tax forms.
- Usually, in January and February, employers, and financial institutions send out tax forms in the mail. You will use these forms when you complete your tax forms.
- The most common tax forms for international students in the US
- W-2 from your employer (if any) which summarizes your earnings in a certain year and what taxes were withheld from your pay.
- 1099-INT form from your bank outlines earned interest (if any).
- 1099-DIV outlines dividend interest on investments (if any).
- 1042-S shows stipends or earnings that were excluded under a tax treaty benefit.
- NOTE: If you must file your taxes in the US, the deadline is mid-April. You have up to three (3) years to file for a refund (this is an extension of the usual amount of time for tax filers to request a refund).
- NOTE: Nonresidents cannot electronically file federal tax returns.
- NOTE: If your scholarship is from sources inside the US, the portion of your scholarship used for "non-educational expenses" is taxed at a flat rate. Individuals from countries with which the US. has negotiated tax treaties may be able to reduce the amount of tax on their scholarships. The portion of your US scholarship granted and used to pay tuition and required fees is exempt from US tax. You should receive Form 1042-S from your sponsor to report the taxable portion of your scholarship. If your scholarship is provided by an entity outside the US you will not pay taxes to the US on your scholarship. Check with your sponsor to determine if you have any US tax obligations on your scholarship.
- To see if your country has signed a tax treaty with the US, visit: https://www.irs.gov/individuals/international-taxpayers/tax-treaties
FEDERAL TAX INQUIRY
- Nonresidents should complete the following forms:
- International students including dependents who did not earn any US source income or whose “income” was bank interest on a checking or savings account usually file Form 8843.
- International students with US income source usually file 1040NR-EZ or 1040NR (for nonresident students with US income).
- International students with a US source income (stipends, fellowships, salary, investments) usually have a W-2 Form, a summary of total wages earned in the US and taxes withheld for the calendar year. Form 1042S summarizes taxable scholarships and fellowships.
- NOTE: all the tax forms that mentioned above can be downloaded from www.irs.gov
STATE TAX INQUIRY
- If you have earned income, you may have to file local and/or state income tax returns for the location(s) where you resided/worked, you can visit the Pennsylvania (PA) Department of Revenue website to learn more about your PA tax forms: www.revenue.state.pa.us
- Click on “Forms and Publications”, then “Forms for Individuals”, then “Personal Income Tax”
- You may be able to file PA tax forms online. Information about PA taxes and online filing can be found on the PA Department of Revenue’s website: https://www.revenue.pa.gov/OnlineServices/PersonalIncomeTaxe-Services/efile/Pages/default.aspx
- You can also call 888-728-2937 to order a form or listen to automated responses to common questions.
for additional tax information
- For more information, you can call the Internal Revenue Service (IRS) at: (412) 395-5667. Typically for tax law, attorneys are hired during “filing season” (January-April).
- Please visit the Internal Revenue Service (IRS) website: https://www.irs.gov/.
- You can book an appointment for tax help at one of your local IRS’ office: https://www.irs.gov/help/contact-my-local-office-in-pennsylvania
- Just Harvest, a local organization, provides free tax prep services: https://uwswpa.org/free-tax-prep/
filing tips (THIS IS NOT LEGAL ADVICE)
● What documents do I need to file my taxes?
● What is Individual Tax Identification Number (ITIN)?
- Before you begin the filing process, be sure you have all the necessary information with you:
- Form W-2 Wage and Tax Statement (from your employer)
- Form 1042-S
- Form 1099 (if applicable): The 1099 form documents miscellaneous income. For example, if you had CPT authorization to work as an independent contractor, rather than as an employee of an organization, you might receive Form 1099 instead of Form W-2 to document your earnings.
- Passport
- I-20 (F-1 status) or DS-2019 (J-1 or J-2 status)
- Social Security number or Individual Tax Identification number
- Address information (current US address and foreign address)
- US entry and exit dates for current and past visits to US
- Academic institution or host sponsor information (name, address, phone)
- Scholarship/fellowship grant letter (if any)
- A copy of last year's federal income tax return, if you filed
- All Federal tax forms are mailed to: Internal Revenue Service Center, Austin, TX 73301-0215
- State tax forms should be mailed to the address indicated on the tax form instructions for the state(s) in which you worked during the year.
- U.S. citizens, permanent residents, and eligible nonimmigrant workers in the US are each issued a Social Security Number (SSN).
- There are several ways to apply for an SSN:
- Check with your Designated School Officials (DSO) for your eligibility
- Visit your local SSA office. You can find a SSA office location here: https://secure.ssa.gov/ICON/main.jsp
- For more information about if you need a SSN, if you can apply for a replacement card online, or other questions, please visit: https://www.ssa.gov/ssnumber/
● What is Individual Tax Identification Number (ITIN)?
- The Internal Revenue Service Center issues ITINs to foreign nationals who have federal tax reporting requirements but are not eligible for a social security number.
- There are several ways to apply for an ITIN:
- Option 1: Mail your W-7, tax return, proof of identity and foreign status documents to: Internal revenue services: Austin service center, ITIN operation, P.O. Box 149342, Austin, TX 78714-9342
- You will only file a tax return to the address above once, when you file Form W-7 to get an ITIN. In subsequent years, when you have an ITIN, you will file your Form 1040, 1040A, and 1040EZ as directed in the form instructions.
- Option 2: Apply for an ITIN in-person using the services of an IRS-authorized Certified Acceptance Agent. This will prevent you from having to mail your proof of identity and foreign status documents.
- Option 3: Make an appointment at a designated IRS Taxpayer Assistance Center. This will also prevent you from having mail your proof of identity and foreign statues.
- Can apply for an ITIN any time during the year when there is a filing or reporting requirement. The results will usually be mailed within 7 weeks of filing.
- Option 1: Mail your W-7, tax return, proof of identity and foreign status documents to: Internal revenue services: Austin service center, ITIN operation, P.O. Box 149342, Austin, TX 78714-9342
DISCLAIMER: The Pitt Grad Union (also known as the Graduate Student Organizing Committee or GSOC) takes NO responsibility for the accuracy of the information provided on this website. The information on this website is only meant to be a collection of resources and information available through online research. THIS IS NOT LEGAL ADVICE. The Pitt Grad Union does not endorse any of the organizations, mobile phone applications, or other names entities of people mentioned within.