State and Federal Income Tax Reporting

For help with determining your federal tax residency status, you can use NRVTAP's Residency Tool.

For more information on how to determine your tax residency, visit the IRS website: Introduction to Residency Under U.S. Tax Law. The IRS also has a Tax Guide for nonresident tax filers.

If you are not sure if you are a resident for tax purposes or a “dual-status alien” for tax purposes, according to the IRS Taxation of Dual-Status Aliens webpage: “You are a dual-status alien when you have been both a U.S. resident alien and a nonresident alien in the same tax year.”

If you are classified as a Non-Resident, you may not file a Resident return. Residence, for tax purposes, is determined by the Substantial Presence Test, which considers your presence in the U.S. during the tax year and the two prior years. Individuals with an F or J visa may not count days toward this test depending on how long they have been in the U.S. on that visa (generally 5 years for F/J students, 2 years for other J visa holders).

Some organizations may tell you that you can choose, often because they do not know how to complete non-resident returns, so they would like to file a Resident return for you. It is not a matter of choice! Only people who are determined to have "Resident" Filing Status may complete a Resident Return. Most students and scholars will be classified as Non-Residents for tax purposes.

Some tax assistance sites have erroneously filed resident returns for non-residents, who were promised larger refunds by this method. This could result in a charge of tax fraud against you, which may jeopardize your legal status. The fact that your preparer made a mistake will not excuse you from liability. Please protect yourself!

It’s vitally important you file your taxes in time for the deadline. By not filing you risk having issues with future Green Card and visa applications as well as fines and penalties.

Metro State University has partnered with Sprintax to make the tax-filing process easier for you. Sprintax will guide you through every step of your tax filing. Their tax experts will help you prepare the necessary documents and even check if you’re eligible for a tax refund.

Costs:

• Federal from $54.95
• State from $49.95
• Amended Returns $79.95

Metro State offers a $5 discount on the Federal cost of tax-filing, simply enter 5MSU20F24 when you begin filing.

Get Started with Sprintax

Once you complete the preparation process in the Sprintax software, you may need to print, sign and mail your documents to the IRS.

Depending on your circumstances, you may be able to E-file your federal tax return. However, this will depend on certain eligibility criteria.

If you have a state filing requirement, you must also mail this to the tax authorities. Finally, if you only need to file Form 8843, this will also need to be mailed to the IRS.

In these tax webinars, international students, scholars and professionals will be run through everything they need to know about nonresident tax for the 2024 tax season. Topics will include who must file, tax residency, FICA, State returns, implications of misfiling as well as how to use Sprintax to prepare a compliant tax return.

Thursday February 6 at 1 p.m. ET – Register here

Tuesday February 18 at 12 p.m. ET – Register here

Tuesday March 4 at 4 p.m. ET – Register here

Wednesday March 19 at 2 p.m. ET– Register here

Wednesday March 26 at 1 p.m. ET – Register here

Thursday April 3 at 3 p.m. ET– Register here

Thursday April 10 at 12 p.m. ET – Register here

Monday April 14 at 1 p.m. ET – Register here

Nonresident Volunteer Tax Assistance Program (NRVTAP)

NRVTAP provides free tax software, tools, guides, and video demos that are available on demand 24/7 for its members until October 2024. Individuals with an email that ends in .edu, .org, or .gov., can request free membership. For questions about membership contact support@nrvtap.com.

The Nonresident Tax Help Group

Assist with non-resident tax issues, including federal and state nonresident alien returns, prior year and amended returns, dual-status returns, as well as help to prepare ITIN application forms.

GW Carter, Ltd

Certified Public Accountants: Dual year returns and complicated tax situations for resident and nonresident tax preparers.

W-2

If you worked and received wages, then your employer will likely provide you with a W-2 income document that outlines the salary earned during that tax year and the taxes withheld on that income. You will need your W-2 form when filing your tax return. You should have received this form by your employer by the end of January.

If you had more than one employer, you should get a W-2 from each employer.

Form 1099

This income document can cover many types of income such as rental income, investment income, dividends as well as income paid to an independent contractor. If you received this income document you will need it when filing your tax return.

Form 1098-T

This is for U.S. citizens and U.S. permanent residents only to figure out any educational credits – these credits are not available to nonresidents. In other words, you won’t need this form when filing.

Form 1042-S

You will receive a Form 1042-S from the university if you received a taxable scholarship, stipend, fellowship income, travel grant, or other similar income, or if you are a student employee who claimed a tax treaty benefit.

ITIN (Individual Taxpayer ID Number)

Few students will need to apply for an Individual Taxpayer ID Number (ITIN). The only students or scholars who need an ITIN are those with non-work U.S. income, such as scholarship or investment dividends. A Taxpayer ID number is NOT REQUIRED on the Form 8843, and working students will have a Social Security Number instead. ISSS has become aware of some local organizations that will offer a service for hire of applying for this Taxpayer ID number for you. There is no need for this. It is also important not to hand over your official documents to such an organization.

Form 8843

Is not a U.S. income tax return. The Form 8843 is an informational statement required by the IRS for nonresidents for tax purposes. It should be filled out for every nonresident present in the U.S. for the previous year, including spouses, partners, and children.

Form 1040NR

Is the U.S. Nonresident Alien Income Tax Return Form. You must file Form 1040-NR, U.S. Nonresident Alien Income Tax Return, only if you have income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc.

Form 1040

If you are considered a resident tax filer, you will use the Form 1040 when filing your federal tax return for the previous year.

Form 1098

This form is NOT needed and can NOT be used for a nonresident tax return because non-resident aliens are not eligible to claim education expense tax credits.

Form 1099

This form reports miscellaneous income. This can be interest on bank accounts, stocks, bonds, dividends, earning through freelance employment, etc.

Form 1099INT

A form indicating any interest earned in the previous year on your checking or savings accounts; you do not need to report this on your taxes and can therefore ignore this form.

Form 1099-MISC

If you were listed by your employer(s) as a contractor or consultant, you may receive this form in place of a W-2; it serves the same function.