This information is provided to assist international students with information about U.S. income taxes and associated filing requirements (not sales tax or other kinds of taxes).
Although we want to support you through this process, please understand that ENC's DSOs are not tax experts and are not equipped to help you prepare your tax documents.
All international students and scholars are required to file the federal income tax even if you do not have a U.S. source of income.
The Internal Revenue Service (IRS) is the name of the U.S. tax collection agency.
The U.S. tax system is a pay-as-you go system in that there are usually automatic tax withholdings from your paycheck, stipend, or financial aid. The amount of withholdings is estimated based on the information you provided in your W-4 or other tax documents, as well as your tax filing status and possibly your residency (due to a tax treaty). This means that your available income may be reduced by tax withholdings. Look carefully at your first ENC paycheck to make sure the amount of taxes withheld is accurate.
When you file your annual tax return in April for the preceding year, you will calculate the exact amount due. This will be compared to the amount that you actually paid. Some years you may get a refund (this is why it is called a tax return), and in others you may owe additional taxes.
In addition to filing a federal return, some students and scholars must also file a Massachusetts Tax Return.
ALL of the following individuals who have been in the U.S. for any period of time during the tax year will have federal tax filing obligations the following year:
Before you begin your tax return, you will need to determine your tax filing status: nonresident tax filer or resident tax filer.
Important Note:
It is important to file in the correct status. The guidelines below are general guidelines only. To accurately determine your tax filing status, please see the IRS's website or Sprintax's blog page. If you are still not certain, you should create a Sprintax account and Sprintax will help you determine your residence status for federal tax filing purposes.
Form 8843 is not technically a U.S. income tax return. It 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.
If you are a nonresident tax filer and had NO U.S. source income in 2023, you only need to complete the IRS Form 8843 to fulfill your federal tax filing obligation. Continue reading to find out how you can file this form.
It means you did not receive wages, salary, or a taxable scholarship/fellowship (i.e., scholarship or fellowship that exceeds the amount of your tuition) from a U.S. institution, organization, or company. Financial support, such as a sabbatical salary or a scholarship, from your home country or an organization outside the U.S. is not considered U.S. source income.
You only need to fill out certain parts of Form 8843, depending on your visa status. Read the following sections for information specific to your status.
Important Note: if you are using Sprintax to file your tax return, your Form 8843 will be included in the forms generated for filing, so you do not need to file this form separately.
First, obtain Form 8843:
*When filling out the form, use the instructions below to determine which sections you must fill out and which you can leave blank.
Answer each question. Here are tips to help clarify some of the questions:
Skip this section.
Answer each question. Here are tips to help clarify some of the questions:
Skip this section.
Skip this section.
Sign and date on the last line of page 2.
April 15, 2024
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
The full instructions for completing Form 8843 can be found on page 3 and 4 of IRS form 8843. The information above is a simplified version of these instructions.