When you receive money or income from a U.S. source, you may be required to pay federal, state, or local taxes. This money may be withheld from your paycheck if you are employed or receive a stipend, or you may be required to pay taxes on your own to the appropriate tax agency. Although employment income is the most common type of taxable income, various sources of taxable income exist.  

The Internal Revenue Service (IRS) is the U.S. federal government agency that collects taxes. By mid-April each year, you must file an income tax return with the IRS for the prior calendar year. The tax return is meant to verify that the right amount of taxes was paid or withheld during that year. You may have a tax obligation with the state or local government if you live or receive income in any of the following places:

ALL of the following individuals who were in the U.S. for any period of time during the calendar year (even one day) have a federal tax filing obligation the following year: 

  • International students
  • International scholars & employees
  • Dependents of international students and scholars

Throughout this page, we will refer to the above individuals who are in the U.S. on a non-immigrant visa as a “foreign national.”

U.S. tax laws are complex and confusing, and laws that apply to foreign nationals are often different from laws that apply to U.S. citizens or permanent residents. The resources provided on this page may help you better understand your tax obligations, learn where to go for more information and successfully submit your tax forms. For specific questions pertaining to your individual situation and your unique tax obligations, we recommend you contact the IRS, the appropriate state or local government, or a qualified tax professional.

Basic tax terminology

  • Tax Day is the day when individual income tax returns are due to the federal government. Tax Day falls on or just after April 15 every year.
  • Filing taxes is the process of preparing and sending tax returns and documentation to the IRS and/or state or local department of revenue office.
  • Tax return is a form on which a person or an organization presents an account of income and circumstances. It is used by tax authorities to determine tax liability. The return includes the actual tax form (e.g., Form 1040 or Form 1040-NR) and accompanying forms (e.g., Form W-2) that you submit to the government.
  • Nonresident alien vs. resident alien for tax purposes – Before you begin your tax return, you must identify your federal tax filing status: nonresident alien (NRA) or resident alien (RA). The Substantial Presence Test (SPT) determines your status. It also determines how you are taxed and what forms you need to fill out. This tax filing status does not mean that you are a resident for immigration or other purposes. Some foreign nationals are considered resident tax filers (i.e., RAs) even though they continue to hold nonimmigrant immigration status. Your tax filing status may change over time, so we recommend reviewing these guidelines each time you complete your taxes. Learn more below.
  • State tax return – If you receive income in a state that has an income tax (Missouri does), you likely must file a state tax return. This is a separate document than your federal tax return. States are independent from one another in their taxing authority and all state tax forms differ in some respects. In other words, the type of document you must file and the deadline differs from state to state. If you lived or worked in more than one state during the prior year, you may have a filing obligation in multiple states. Learn more below.
  • Internal Revenue Service (IRS) is the federal U.S. agency responsible for collecting U.S. federal taxes and administering the Internal Revenue Code. Learn more about the IRS.

Sprintax

Sprintax is a user-friendly tax preparation software for individuals who are nonresident aliens (NRAs) for tax purposes. WashU partners with Sprintax to offer free federal tax filing for eligible NRA F-1 and J-1 students and scholars. F-1 and J-1 students should refer to the Office for International Student Engagement for guidance on using Sprintax.  

Determining tax residency status

How do I determine if I am a nonresident alien or a resident alien for tax filing purposes?

F-1 & J-1 students – Generally, international students in F-1 and J-1 status are considered nonresidents for tax purposes for their first five calendar years in the U.S. F-1 and J-1 students usually become resident aliens for tax purposes after being present in the U.S. for five calendar years. 

J-1 exchange visitors in scholar categories – Most international scholars and researchers in J-1 status are considered nonresidents for tax purposes for the first two calendar years in the U.S. J-1 scholars usually become residents for federal tax purposes after being present in the U.S. for two (out of the past six) calendar years, including any prior time spent as an F-1 or J-1 visa holder. 

Both the 5-year and the 2-year exemptions are based on calendar years. For example, if you arrived in the U.S. on December 15, 2024, 2024 will be the first year you will count toward the 5-year or the 2-year total.

If you hold an immigration status other than F-1 or J-1, or if you’ve been in the U.S. for longer than five years (for F-1/J-1 students) or two years (for J-1 scholars), the Substantial Presence Test will determine your tax residency. 

If you are paid by WashU, you may already know your tax residency status from FNIS. Because your tax status involves a complicated calculation and may change over time, we recommend that you review this information carefully or consult with a tax professional. We also recommend that you consult the Substantial Presence Test each year. For more information about nonresident aliens for tax purposes, visit the IRS website.  

Is tax status different from immigration status?

Yes! Nonimmigrant or immigrant status under U.S. immigration law is different from U.S. tax residency status under U.S. tax law. Terms “nonresident alien” or “resident alien” usually refer to tax residency status and tax purposes, while terms such as “permanent resident” (e.g., LPR or green card holder) refer to immigration status. 

Can I use Sprintax to determine my tax status?

Yes! WashU has partnered with Sprintax, a tax preparation software designed for international students and scholars. 

After you create your Sprintax account, you will answer a series of questions which will determine your tax residency status. You will answer questions about the time you have been in the U.S. over a period of several years, as well as the types of visas you used to enter the U.S. Sprintax will then determine your tax status based on the Substantial Presence Test.

If Sprintax determines that you are a nonresident alien for tax purposes, you can continue to use the system to prepare your federal (and state) tax returns. Sprintax will ask a series of questions to help you fill out the appropriate tax return forms and will complete and generate the tax forms you need to send to the IRS (and state department of revenue office). In general, nonresidents are taxed only on income that is considered U.S. sourced. 

If Sprintax determines you are a resident alien for tax purposes, you will not be able to use Sprintax to prepare your tax return. You will be directed to other resources to prepare your tax return. In general, residents are taxed on worldwide income. 

State Income Tax

In addition to U.S. federal taxes, many states, including Missouri, also charge state income tax. If you earned income in the previous year, you also need to file a state tax return by the April tax filing deadline the following year. For Missouri residents, the Missouri Department of Revenue offers a step-by-step guide to help you determine the correct form to file. File your federal return first. Sprintax can prepare your state tax return(s) for an additional fee. If you lived or worked in multiple states during the previous calendar year, you may be required to file in each. 

Stipend recipients

If you are considered a resident alien (RAs) for tax purposes, you must file quarterly estimated tax payments for both federal and Missouri state taxes. If you are considered a non-resident alien (NRAs) for tax purposes, you only need to file quarterly estimated tax payments for Missouri state taxes. For more information about quarterly estimated tax payments, please see the following resources:

Tax FAQs

Can someone from OISS help me prepare my U.S. tax return?

OISS staff are not tax experts and cannot provide tax advice beyond the information provided on our website.  

WashU Payroll Services and Tax Department also cannot provide tax advice. These departments are only responsible for issuing supporting tax forms or correcting tax forms issued by WashU. 

I was at WashU last year, but I am no longer in the U.S. Do I still need to file U.S. taxes for last year?

Yes. If you were physically present in the U.S. or received U.S. income during the previous calendar year, you need to file taxes even if you have returned home and are not in the U.S. currently. 

Foreign nationals can prepare their tax return from outside the U.S. and mail it to the IRS from abroad. Foreign nationals who are nonresident aliens (NRAs) for tax purposes can use Sprintax to prepare their federal tax return from abroad. Log in to Sprintax with your WUSTL Key to prepare and print your tax return and to access instructions for submitting the return to the IRS and the state department of revenue.  Students can continue to use their WUSTL Key after graduating. Scholars who do not have an active WUSTL Key but need to access Sprintax, reach out to OISS at oiss@wustl.edu.  

How can I learn more about WashU generated tax documents for foreign nationals receiving funding from WashU?

See our Tax Documents page.

What is an ITIN and do I need one to file my taxes?

Individual Taxpayer Identification Number (ITIN) is a tax ID for individuals who do not already have an SSN and do not qualify to apply for one.  

You need a tax ID to file a federal tax return. Therefore, you must apply for an ITIN when you file a tax return if you do not already have one and do not qualify to apply for an SSN. 

Typically, nonresident aliens who receive a taxable stipend, fellowship, or scholarship from WashU are not eligible to apply for an SSN and will need to apply for an ITIN. Foreign nationals who receive an ITIN and later become eligible for an SSN must apply for an SSN and stop using their ITIN.  

If you already have an SSN, you will use it to file your taxes and do NOT need an ITIN. 

For full information, please consult the Social Security Number & Individual Taxpayer Identification Number pages on the OISS website. 

What is Form 8843 and who must file one?

Form 8843 is not a U.S. federal income tax return. It is an informational statement the IRS requires for nonresident aliens for tax purposes. All nonresident aliens present in the U.S. in the previous year (including spouses, partners and children) must file the Form 8843.

If you are not sure whether you are a nonresident for tax purposes, read the section above about determining tax residency status. 

Nonresident Tax Filers

  • If you are a nonresident tax filer with U.S. source income and are using Sprintax to file your tax return, your Form 8843 will be included in the forms that Sprintax generates for filing.
  • If you are filing your Form 1040NR (the federal tax return form for NRAs) yourself, you must also include Form 8843.

Resident Tax Filers

  • If you are considered a resident for tax purposes, you are not required to file Form 8843.
Who should complete ONLY Form 8843?

If you are a nonresident tax filer, and have NO U.S. source income in the tax year for which you are filing, you only need to complete and file Form 8843 with the IRS to fulfill your federal tax filing obligation.

What does it mean to have no U.S. source income?

Not having any U.S. source income means that you did not receive any wages, salary, awards, prizes, taxable stipends, scholarships, fellowships or other taxable income from a U.S. institution, organization or company. Financial support (such as sabbatical salary or a scholarship) from your home country or an organization outside the U.S. is not considered U.S. source income. Scholarship, fellowship or stipend income that exceeds the amount of your tuition is considered taxable.

Note: If you are a nonresident tax filer with U.S. source income and are using Sprintax to file your tax return, your Form 8843 will be included in the forms that Sprintax generates for filing.

What is Form W-2?
  • Form W-2 reports your wage earnings if you worked during the tax year.
  • If you had more than one employer, you should get a W-2 from each employer.
  • W-2s are issued by the end of January for the previous calendar year.
  • Make sure all employers from last year have an up-to-date address for you and remember that you may have signed up to receive your W-2 electronically. If you do not receive this document by January 31, contact your employer right away to request it.
  • If you did not receive a salary or a wage, you will not receive a W-2.
I was employed by WashU last year. When and how can I access my W-2?

W-2s are available as of January 31 for the previous year. View step-by-step instructions on how to find your W-2 form in Workday.

What is Form 1042-S?

Form 1042-S is used to report taxable income paid to a nonresident alien for tax purposes, including income covered by a tax treaty. Taxable income reportable on a 1042-S can include wages (covered by a treaty), stipends, taxable scholarships, fellowships and grants, prizes, awards, study participant payments, as well as other taxable income payments. A nonresident employee could potentially receive both a Form 1042-S and a Form W-2 or only a Form W-2 if they did not claim a tax treaty allowance.

If you completed FNIS and provided consent to receive forms electronically, 1042-S forms from WashU will be available in FNIS (Foreign National Information System) no later than March 15th. For more information about Form 1042-S, please see Tax Documents.

What is the difference between Form 1040 and Form 1040-NR?

Form 1040-NR (U.S. Nonresident Alien Income Tax Return) is the income tax return form that nonresident aliens in the U.S. must file if they had any income from U.S. sources throughout the year.

Those considered resident aliens for tax filing purposes and U.S. citizens file Form 1040.

I was in the U.S. for some period of time during a previous tax year and I did not file taxes. What should I do?

You can file taxes for previous years and should do so right away as there are penalties for filing late. Download prior year federal tax return forms at IRS.gov and complete the returns yourself, or use Sprintax (if you are considered a nonresident alien for tax purposes) to prepare tax returns for previous years. Contact the WashU Tax Office with questions about your WashU tax documents for previous years.

Beware of Tax Scams

The Internal Revenue Service (IRS) initiates most contact through regular mail delivered by the United States Postal Service (USPS). Be suspicious of communication claiming to be from the IRS received via email, text message or social media.

Do not open electronic communication from someone who claims to represent the IRS. It likely contains a virus or malware. Never provide your SSN or ITIN to anyone via email, text message or social media.

Scams take many shapes and forms, such as phone calls, letters and emails. Many IRS impersonators use threats to intimidate and bully people into paying a fake tax bill. They may even threaten to arrest or deport their would-be victim if they don’t comply.

How To Report Scams – Taxpayers can use these options to report phone, email and other impersonation scams:

  • Report impersonation scams to the Treasury Inspector General for Tax Administration on the IRS Impersonation Scam Reporting webpage. Taxpayers can also call 800-366-4484 to report impersonation scams.
  • Report phone scams to the Federal Trade Commission. Add “IRS Telephone Scam” in the notes.
  • Report unsolicited emails claiming to be from the IRS or an IRS-related system like the Electronic Federal Tax Payment System to the IRS at phishing@irs.gov.
  • For a comprehensive listing of recent tax scams, consumer alerts and how to report them, visit Tax Scams/Consumer Alerts.
Disclaimer Statement

While the content on this page has been carefully reviewed and should be sufficient for most WashU international students and scholars, it does not replace advice from the Internal Revenue Service (IRS) or a qualified tax accountant. If your immigration status has changed in the past year, or if you believe you have a complex tax issue, please consult the IRS or a qualified tax accountant.

WashU provides access to the tax preparation software Sprintax to assist international students and scholars who are considered non-resident filers. However, you are individually responsible for ensuring that all information entered into the software is accurate and that all forms and documents generated from the software are correct. You are ultimately responsible for any errors or omissions.

Please note that Office for International Students and Scholars (OISS) staff are not qualified or permitted to answer any tax-related questions or provide individual tax advice beyond the information provided on our website.