This page introduces WashU international students and scholars to the basic concepts of the U.S. tax system.
Most international students and scholars need to file tax documents even if they do not earn income in the U.S. We recommend that you read this entire page to understand what requirements apply in your specific situation.
On this page
Disclaimer statement
U.S. tax laws are complex 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.
Sprintax
WashU partners with Sprintax to help international students and scholars with U.S. tax compliance. Qualifying students and scholars who are nonresident aliens for tax purposes can use Sprintax Returns as a guided tax preparation software.
Resident aliens for tax purposes cannot use Sprintax to prepare a tax return.
Any foreign national may use the Sprintax blog, which has helpful information about tax returns, tax residency, tax treaties and many other related topics.
Basic concepts
The U.S. uses a “pay-as-you-go” tax system, meaning taxes are collected gradually throughout the year as you earn income.
Regular payment (or “current payment” in IRS terminology): As you earn money (e.g., from employment or stipend payments), you are required to pay taxes on a regular basis.
Two ways tax is paid:
- Withholding: This is the most common method. If you work for a U.S. employer (like WashU), a portion of your tax is automatically deducted from each paycheck and sent directly to the government.
- Estimated payments: If your taxes are not automatically withheld (e.g., certain stipend income), you may be required to pay taxes directly to the government quarterly on your own.
Filing: After the tax year ends (December 31st), you must file your taxes. This process compares the amount you already paid throughout the year against the amount you actually owe, resulting in either a refund or an additional payment.
Tax agencies (levels of taxation)
The U.S. tax system operates on three potential levels, and you may have filing obligations to the federal government and in any state or locality where you lived or earned income.
| Tax Level | Responsible Agency | General Scope |
|---|---|---|
| Federal | Internal Revenue Service (IRS) | Taxes paid to the U.S. federal government |
| State | State Department of Revenue | Applies if you earn income in any state that collects income tax (e.g., the Missouri Department of Revenue for income earned in Missouri). Filing rules and tax rates vary widely by state. |
| Local (City/County) | Local Collector of Revenue | Applies in certain cities or counties that collect local taxes (e.g., the Collector of Revenue for the City of St. Louis). |
If you work or receive taxable income from WashU, refer to the Financial Services website for more details about tax withholdings and procedures.
Paying vs. filing
Filing is mandatory for nearly everyone, while paying taxes is only required if your income exceeds your deductions and withholdings.
Filing is the act of preparing and submitting required tax forms (tax returns) to the U.S. government (IRS) by the deadline (typically April 15th). It is how you report your income and claim your tax status.
Non-Resident Alien (NRA) requirement: All F-1 and J-1 students and scholars (and their dependents, F-2/J-2) who were present in the U.S. for even one day during the tax year must file at least one form (Form 8843). WashU partners with Sprintax to provide NRA tax preparation software to help you prepare and file your taxes.
Income filing: If you earned any U.S.-sourced income (wages, taxable scholarships, etc.), you must file Form 8843 plus a federal tax return and potentially state and local municipality tax returns.
Paying taxes is submitting money to the government if your final calculation shows you owe them money (tax liability).
Your requirement: If you have U.S.-based income, you are required to pay taxes in the U.S. You only pay taxes if the amount of tax you owe (your total liability) is more than the total amount already withheld from your paychecks throughout the year.
- Tax refund: If more tax was withheld than you owe, you get a tax refund.
- Tax due: If less tax was withheld than you owe, you must pay the remaining balance by the filing deadline.
- Wages and salaries from U.S. employment
- Certain taxable stipends, scholarships, or fellowships
- Other U.S. sourced income (e.g., prizes, awards, or some investment income)
Additionally, some individuals may be required to pay U.S. taxes on worldwide income (universal income).
What if you do not have any income to report or if you are no longer in the U.S.?
Most foreign nationals who were present in the U.S. for even one day during the previous tax year must file at least one form with the U.S. federal government.
This requirement often applies even if you did not earn any taxable income within the U.S. and even if you are no longer in the U.S. now.
Specific requirements depend on your tax residency status. Read on to learn more about tax status.
Tax timeline
The U.S. tax year matches the calendar year – it begins on January 1 and ends on December 31.
The tax filing season for a given year begins after the tax year ends. If you have an obligation to file, the deadline to do so is usually April 15, as called Tax Day.
Learn more about the IRS tax filing deadline.
Tax residency status
Foreign nationals in the U.S. can have one of two different tax residency statuses. It is important to determine and know your tax status because it impacts your tax obligation, among other things.
The two statuses are:
- Nonresident alien for tax purposes (NRA)
- Resident alien for tax purposes (RA)
The process that’s used to determine your tax residency status is called the Substantial Presence Test (SPT). If you work for WashU, your tax status is determined after you complete FNIS.
Sprintax software will determine your tax residency status based on the information you provide. Learn more about Sprintax.
Your tax residency status is NOT the same as your immigration status.
Tax forms
Part 1: Supporting documents (what you receive)
The forms listed are sent to you by your U.S. employer, financial institution, or university to report the income you earned and the tax that was withheld. You will need them to complete your final tax return.
OISS/WashU cannot provide a comprehensive list of every documents you may receive. However, the forms in the table below are some of the most common for foreign nationals, but all, some, or none may apply to you.
| Form | What is this form | Who receives this form | When is the form available |
|---|---|---|---|
| Form W-2 | Wage and Tax Statement | Anyone employed by a U.S. employer (earning a wage) | By January 31st |
| Form 1042-S | Foreign Person’s U.S. Source Income Subject to Withholding | Foreign nationals who receive source income (e.g. stipends, some fellowship/scholarship income, or payments covered by a tax treaty) | By March 15th |
| Form 1099 Series 1099-INT 1099-MISC | Form 1099 Series includes several different forms (specific form depends on the circumstances) | Individuals who received income not covered by a W-2 or 1042-S (e.g., certain contract work or interest income).R Review the IRS website for each form to learn more | Varies |
See W-2 Form Overview from Workday@WashU for information on where to find your W-2 and answers to other frequently asked questions.
Part 2: Filing forms (what you file)
The forms below are what you complete and submit to the government to calculate your final tax obligation (reconciling the tax you paid throughout the year with what you owe).
| Form | What is the form | Who files this form |
|---|---|---|
| Form 8843 | Statement for Exempt Individuals | All nonresident aliens for tax purposes must file this form (including students, scholars, and their F-2/J-2 dependents), regardless of whether or not they earned income, must file this form. This is an informational statement, not an income tax return. |
| Form 1040-NR | U.S. Nonresident Alien Tax Return | Nonresident aliens for tax purposes who earned taxable income |
| Form 1040 | U.S. Individual Income Tax Return | Resident aliens for tax purposes You are taxed like a U.S. citizen and must report worldwide income. |
| State Tax Form (e.g. MO-1040) | State Individual Tax Return | Individuals with an income tax obligation to a U.S. state (e.g., Missouri, or any other state where you lived or earned income). |
Different U.S. states have different rules and different tax forms for reporting income tax (not all use the “1040” designation). If you worked or received taxable income in a state other than Missouri, refer to the specific department of revenue website for that state for more details.
If you work or receive taxable income from WashU, refer to the WashU Tax Documents page for more details about forms that WashU generates to its payees.
Tax IDs
You must have a valid U.S. tax ID in order to file a return. Social Security Number (SSN) and Individual Taxpayer Identification Number (ITIN) are two valid forms of Tax ID.
Only foreign nationals who are employed in the U.S. are eligible to apply for an SSN.
Certain foreign nationals with taxable U.S. income who do not qualify for an SSN are eligible to apply for an ITIN. You may be able to apply for an ITIN at the same time when you file your federal return.
Additional resources
The Internal Revenue Service (IRS) has resources available to help with filing both nonresident and resident federal tax returns.
- Main IRS website
- International Taxpayers
- Foreign students and scholars
- Nonresident Aliens
- Resident Aliens for Tax Purposes
- International Taxpayers Explanation Videos on IRS YouTube page
- Filing Options for Individuals
- Free File: Do Your Federal Taxes for Free
- National IRS Hotline: 800-829-1040
You may also be able to get assistance from the IRS Taxpayer Assistance office. Find out how to contact your local office and make a required appointment.
The Missouri Department of Revenue has resources available to help you file your Missouri state tax return. Remember, your state tax return is different from the federal return.
The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $67,000 or less, persons with disabilities, and limited English-speaking taxpayers who need assistance in preparing their own tax returns. IRS-certified volunteers provide free basic income tax return preparation with free electronic filing to qualified individuals.
You can find VITA sites near you on the IRS website at Free Tax Return Preparation for Qualifying Taxpayers or Metro-St. Louis Community Tax Coalition.
If you are unable to file taxes or are uncomfortable using the resources listed here, you may want to hire an accountant who understands international taxation. Search for an accountant on one of the following online directories:
If you hire an accountant, ask questions to determine if they understand international taxation and nonresident taxes. Be sure to ask about tax treaties, nonresident alien exemptions, and deductions on tax returns.
Beware of 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 through 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 someone if they don’t comply. The IRS also provides a webpage on how to recognize tax scams and fraud.
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.