U.S. Taxes
University staff are not allowed to provide individual tax advice, do not guarantee, and are not responsible for any final tax results. It is the responsibility of each student and scholar to comply with U.S. tax regulations. While we may offer tax information in the form of resources, ISSS is not trained in the complexities of U.S. tax requirements.
Resident or Nonresident
Generally, international students who are on F and J visas are considered nonresidents for tax purposes for five calendar years while in the U.S. Scholars and researchers on J visas are automatically considered residents if present for more than two calendar years in the U.S.
If you have any questions about tax status (resident or nonresident), please contact our office or check your Glacier account.
How to File Your Tax Return
All international students and scholars are required to file a tax return with the Internal Revenue Service (IRS) each calendar year they are in the U.S. If you were in the U.S. during the previous calendar year in F or J status you are required to file a tax return.
The deadline to file 2024 tax returns is Tuesday, 15 April 2025.
Nonresidents
provides easy-to-use software to all nonresident students and scholars. When filing Form 1040-NR through Sprintax, please apply the discount code: 5UAL150F24 at check out to receive $5 off. See the instructions for filing nonresident tax returns using Sprintax.
Necessary Tax Forms
is the U.S. nonresident alien income tax return that all individuals in F or J status who are nonresidents for U.S. tax purposes and have U.S. source income must file. U.S.-sourced income includes receiving compensation from the university, tuition awards, and/or other scholarships. Please refer to the for the most up-to-date information and instructions.
is required for all individuals in F and J statuses who are nonresidents for U.S. tax purposes even if you do not have any U.S.-sourced income. Forms must also be submitted for dependents in F or J-2 statuses. This form is required for each tax year that you are in the U.S.
Residents
Residents for tax purposes should not use Sprintax. Commercially purchased tax software (e.g. TurboTax, TaxSlayer, or H&R Block) could be used. Additionally, the IRS offers free filing software, , for individuals who have an adjusted gross income (AGI) of $84,000 or less.
Documents Needed
The following table includes a brief description of the required documents necessary for filing your tax return. We have identified if the documents are applicable for residents and nonresidents.
| Document | Description | Resident | Nonresident |
|---|---|---|---|
| Passport | Needed | Needed | |
| Visa/Immigration information, including form I-20 (F status) or form DS-2019 (J status) | Needed | Needed | |
| Social Security or Individual Taxpayer Identification Number (if you have one) | This is not needed if you have no income. Form 8843 will be the only form you need to file. | Needed | Needed if you have one |
| W-2 | This form shows the amount paid by the university during the tax year. You will get a W-2 if
you were employed in any ÃÛÌÒÓ°Ïñ job, and if you did not claim tax treaty benefits. W-2s
are mailed by 31 January. If you do not receive your W-2 via mail, you can access
it through your . For more information, please see the . |
Needed | Needed |
| 1042-S |
This form is used to report compensation from:
|
Not Needed | Needed |
| US 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 from the . | Needed | Needed |
| 1095-B or C | This form documents that you were covered with health insurance meeting the requirements of
the Affordable Care Act (ACA) and are not subject to a tax penalty for not having
health insurance. If nonresidents receive this form, keep it in your tax documentation
file. |
Needed | Not Needed |
| 1099-MISC | This form reports miscellaneous income. It includes interest on bank accounts, stocks, bonds, dividends, and earnings through freelance employment or trading cryptocurrency. | Needed | Needed |
| 1098-T | This form shows the tuition and fees paid during the tax year. If you registered for the Spring semester before 31 December, your 1098-T may have included tuition and fees. This form is not relevant to nonresidents for tax purposes; however, it is recommended to keep the form in your tax documentation. | Needed |
Not Needed |
The following information may be required as well:
- U.S. and foreign address(es).
- U.S. and foreign phone number(s).
- Academic institution information and contact person for the forms to be completed: Reija Shnoro, Student Immigration Advisor, University of ÃÛÌÒÓ°Ïñ Fairbanks, P.O. Box 757760, Fairbanks, AK 99775, Tel: (907) 474-7583.
Tax Treaty Benefits
The U.S. may have tax treaty agreements with countries that provide tax benefits for certain types of income. If you receive any kind of compensation from ÃÛÌÒÓ°Ïñ, you will be required to provide information in the Glacier software. Glacier determines eligibility for tax treaty benefits. If you are eligible and want to claim the treaty benefits, you must submit a Tax Summary Report to the ÃÛÌÒÓ°Ïñ contact noted on the report. If you are eligible for a tax treaty benefit but do not formally claim the benefits in advance, you may claim them when you file your tax return.
Medicare and Social Security Taxes (FICA)
F and J status holders who are nonresidents for tax purposes and are lawfully employed are exempt from Medicare and/or Social Security tax withholding. If Medicare and/or Social Security taxes have been mistakenly withheld, please contact .
If you are in F or J status and you are a resident for tax purposes, your wages are subject to Medicare and/or Social Security taxes withholding on the same terms that apply to U.S. citizens.
For more information, please visit the .
Additional Resources
Sprintax also offers several free resources that answer frequently asked questions and provide tips for nonresident tax filers in the U.S.
Free Sprintax nonresident tax webinars for the 2024 tax season:
These tax webinars will cover all essential information regarding nonresident tax for international students, scholars, and professionals for the 2024 tax season. Topics will include filing requirements, tax residency, FICA, state tax returns, the consequences of misfiling, and guidance on using Sprintax to prepare a compliant tax return.
Events
-
Mar4
Online
12:00 PM -
Mar19
Online
10:00 AM -
Mar26
9:00 AM
-
Apr3
Online
11:00 AM -
Apr10
Online
8:00 AM -
Apr14
Online
9:00 AM
University staff are not allowed to provide individual tax advice, do not guarantee, and are not responsible for any final tax results. It is the responsibility of each student and scholar to comply with U.S. tax regulations. While we may offer tax information in the form of resources, ISSS is not trained in the complexities of U.S. tax requirements.