International Student Tax Guide

Please note the information presented here represents a simplified summary for international students to help in the tax filing process and is correct as of Spring 2025. It is intended merely as an informational overview and is not considered legal or professional advice. All tax related questions should be directed through a tax professional.

In the USA, your income will incur taxes from the State and the government (Federal), and therefore you will need to submit two tax returns each year: one Federal Return, and one State Return. The tax season for a particular year in the United States will be based on income received from January 1st until December 31st from the year prior. The tax return season begins on January 1st with the deadline for both Federal and State returns typically on or just after April 15th each year. For example, the tax return season for earnings made from January 1st 2024 to December 31st 2024 will begin on January 1st 2025 with both Federal and State taxes due on April 15th 2025.

Tax Status - Non-Resident Alien vs. Resident Alien:

As an international student your tax filing options will depend on your status, which in turn depends on both your visa type and how long you have been in the country. In general, international students on an F-1/J-1 visa are treated as a non-resident alien until you have passed the criteria for Substantial Presence or have had your status changed to Lawful Permanent Resident at which point their status changes to resident alien.

The criteria for Substantial Presence is given here:

https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test

The key difference between being treated as a non-resident vs resident alien for tax purposes is that resident aliens are treated as U.S. citizens for the purposes of taxation only. As a non-resident alien you only report and pay taxes on money you receive from U.S. sources, whereas resident aliens are taxed on global income. Non-resident aliens also have a completely different method of witholding taxes, completing tax forms, and are more restricted on deductions they can receive on income. These deductions can depend on, for example, tax treaties between your home country and the U.S., the full list of which is available at:

https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z

Note: These tax treaties are typically applied automatically through Sprintax software once you begin filing your taxes as a non-resident alien (see below): once you state which country you are from in the software, a tax treaty (if any) will be found and applied to your return.

Further details of the two statuses, as well as the "IRS 519 - U.S. Tax Guide for Aliens", are available below:

https://www.umassp.edu/nonresident-alien-taxation/general-tax-information/irs-publication-519

https://www.umassp.edu/nonresident-alien-taxation/general-tax-information/nonresident-alien-nra-or-resident-alien-ra

Note: The designation of non-resident or resident alien is purely a tax status, it is not related to any legal right as a student, work status, living status etc.

Common Forms You Need to File Taxes:

For both non-resident and resident aliens you will need a number of tax forms to file your return. Some of the typical forms you will require are summarized below:

• W-2 - Wage and Tax Statement: this reports your income from the prior year and how much tax your employer (i.e. the university) withheld as taxes, both state and federal. You will require one W-2 form per employer. For most international students you will only need one of these from the university, however any approved CPT, pre-completion OPT, or other legal off-campus employment will require a separate W-2 form. Make sure to receive one of these from each employer.

• 1098-T - Tuition Statement: This is available on SiS and is used to report qualified tuition and related education expenses to you and the IRS from UMass Lowell.

• 1099-INT - Interest Income: In the USA you must claim and pay taxes on any interest accrued in bank accounts.

For Massachusetts taxes you will also need to provide:

• 1099-HC - Health Insurance: Provides proof of health insurance coverage for Massachusetts residents. If you are a TA/RA under the University's Health Insurance plan offered by Blue Cross, Blue Shield you should receive this form automatically in the mail during the tax return season.

Tax Filing Assistance/Software:

For non-resident aliens taxes can be filed online using Sprintax software which is offered freely through UMass Lowell:

https://www.uml.edu/isso/financial/international-student-tax-resources.aspx

UMass Lowell offers free webinars in conjunction with Sprintax to help with tax filing. These can help you navigate the software, as well as provide the contact information of experts who can help you with any issues you might have.

Note: As a non-resident alien you cannot use the same tax software as resident aliens or U.S. citizens (e.g. Turbotax). If you opt not to use Sprintax for your tax filing and want to use an alternative website/method, make sure you are using a legal tax filing method.

For resident aliens you are no longer able to use Sprintax software, however you are able to use any tax software or methods available to U.S. citizens, including popular options such as Turbotax