Tax Responsibilities

ISS has teamed up with Sprintax to provide you with a free and easy-to-use tax preparation software designed for non-resident students and scholars in the U.S. We (and all other university staff) are not qualified to provide individual tax advice as tax preparers or specialists.

After you log in to Sprintax, you will be asked a series of questions about the time you have spent in the U.S. over recent years. Sprintax will then determine your tax status. If it determines that you are a "nonresident alien" (NRA) for federal tax purposes, you can continue to use it to respond to a series of guided questions. Sprintax will complete and generate the tax forms you need to send to the IRS.

1) Gather the documents you may need for Sprintax.

You will receive an email from ISS in February with your unique code to use on Sprintax and a link to Sprintax to set up your account. This unique code will cover the costs of the federal tax return and 8843 at no cost to you. Open your new Sprintax account by creating a UserID and password, or log in to your existing Sprintax account using your existing credentials.

3) Follow the Sprintax Instructions.

With U.S. Income: Sprintax will generate your "tax return documents", including the Form 1040NR and the 8843. 

4) (With US Income only) If required, complete your state tax return.

After you finish your federal return, Sprintax will let you know whether you need to file a state tax return. If so, they will give you the option to use Sprintax to complete a State Tax return for an individual fee. You may also choose to prepare the state tax return yourself.

5) File Online or Mail your completed federal and/or state forms to IRS and/or state tax authorities. 

The Sprintax software will carefully review the information you've provided and determine whether you're eligible to file your Federal tax return online. If you see the 'Proceed with e-file' option on Step 8: Finalizing, sub-step Download files, you can attempt to e-file your Federal tax return. Please bear in mind that State tax returns cannot be e-filed and must be submitted by mail. Sprintax provides more information about e-filing here, or you may watch their e-filing video.

Remember to read the mailing instructions provided by Sprintax. If you have dependents, each one must mail their 8843 in a separate envelope.

What is a 1098-T form?

• Form 1098-T is a document issued by DePaul University summarizing student-related educational costs for annual income tax returns. The form summarizes qualified tuition and fees for the calendar year (January 1 through December 31).  

Do international students need Form 1098-T?

• Resident Alien students (generally US citizens and permanent residents) may file Form 1098-T to claim tax education credit. International students who are Nonresident Aliens for tax purposes cannot claim the tax education credit--though some students are eligible if they are deemed to be Resident Aliens for tax purposes under the Internal Revenue Service (IRS) substantial presence test.

How can international students request a Form 1098-T from DePaul University if the international student is a Resident for Tax Purposes?

• In order to obtain a Form 1098-T, a student must have a Social Security number (SSN). Students who do not have an SSN may apply for an individual taxpayer identification number (ITIN) from the Internal Revenue Service (IRS).
• Once a student has an SSN or ITIN, s/he must complete the Personal Information Change Request form found on DePaul University's Registrar website. Students will be required to provide an official document that indicates their ITIN from IRS and a copy of a valid passport showing the same name associated with the ITIN.
• Once the ITIN information has been updated with the University Registrar, the student may request Form 1098-T from Student Accounts by either a) calling or visiting OneDePaul to speak with a Student Accounts Counselor or b) emailing a request to Student Accounts.
• Once a Student Accounts counselor confirms the student is eligible for tuition charges for the tax year, the request for Form 1098-T will be processed.

Generally, most international students & scholars on F or J visas are considered Nonresidents for tax purposes. International students with J1 & F1 nonimmigrant statuses are automatically considered nonresidents for their first 5 calendar years in the US, while Scholars/Researchers with J1 statuses are automatically considered nonresidents for 2 out of the last 6 calendar years in the US. If you have been in the US for longer than the 5- or 2-year periods, the Substantial Presence Test will determine your tax residency.

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number so that they can file a tax return but who do not have, and are not eligible to obtain, a Social Security number from the Social Security Administration (SSA).

Social Security / Medicare Taxes

IRS Publication 519 U.S. Tax Guide for Aliens indicates that no Social Security or Medicare taxes should be withheld from US-based earnings for services performed to carry out the purpose for which an F-1 student, J-1 student, or J-1 scholar was admitted to the United States.  Services exempt from Social Security and Medicare withholding include on-campus work, practical training, and economic hardship employment (IRS Publication 519, section: Students and Exchange Visitors). 

International students and scholars are exempt from these withholdings as long as they are considered to be Non Resident Aliens for tax purposes.  Students maintaining legal F-1 or J-1 status are generally considered to be nonresident aliens if they have been in the United States for a period of less than five years. J-1 scholars are generally considered nonresident aliens if they have been in the US for a period of less than 2 years.  

If you have questions about paying these taxes, please contact the payroll department for your on-campus or practical training job.

A message from the USCIS Public Engagement Division:

Do not fall victim to scammers who call and say they are with the Internal Revenue Service (IRS)! There has been an increase in aggressive phone scams where people call and threaten you with arrest or deportation if you don't pay them.

Even if you do owe taxes...

• The IRS will NEVER call and demand immediate payment over the phone.
• The IRS will NEVER threaten or intimidate you, demand payment via a prepaid debit card, or ask for your credit or debit card number over the phone.
• The IRS will NEVER threaten to call the police or immigration agents if you don't pay.

If you get a call like this, report it to the Treasury Inspector General for Tax Administration by calling 800.366.4484 or visiting www.tigta.gov. Also, report it to the Federal Trade Commission at www.ftc.gov/complaint.

For more information on tax scams, watch videos and read this IRS Tax Tip. If you think you owe taxes, you can call the IRS at 800.829.1040 and they can help you arrange a payment plan.

Visit uscis.gov/avoidscams or uscis.gov/eviteestafas to learn how to recognize and avoid immigration scams and find authorized legal services.  

For additional assistance with filing your federal or state tax returns, you may wish to contact one of the following professional tax services.

• Internal Income Inc.
• H&R Block
• Jackson Hewitt 
• TurboTax (Online tax software for those considered residents for tax purposes.)