Taxes, SSNs, and ITINs

All nonresident aliens who are in the US on F-1, J-1, F-2, or J-2 visas are required to file Form 8843, even if you earned no US income. Reference tips for completing Form 8843.

Form 1040-NR is the income tax return form that nonresident aliens in the U.S. have to file if they had any income from US sources throughout the year.

Form 1040 is the income tax return that resident aliens in the US have to file if they had any income from US sources throughout the year.

A W-2 is a summary of all wages paid from a single employer and taxes withheld during the previous calendar year. If you worked for multiple US employers during the calendar year, you’ll receive a separate W-2 from each employer.

University of Rochester Employees: If you selected electronic delivery of your W-2 from the University, you’ll be able to print this form by logging in to your HRMS account (click on “Main Menu,” then click “Self-Service,” then select “Payroll and Compensation”). Otherwise, this form will be mailed to the address in your HRMS record.

The 1042-S is used to report payments made to non-US citizens, including:

• Fellowship / assistantship payments
• Wages that are exempt from taxes under a treaty
• Awards or royalties

Note: Only nonresident aliens receive a 1042-S. If you are considered a resident alien and received the above type of payment from the University of Rochester, you will instead receive an ‘End of Year Letter’.

A 1099 is used for documenting different types of payments from someone that typically isn’t your employer. There are different 1099 forms that report various types of income, such as earnings working as a freelancer or independent contractor, interest earned from a bank account, dividend payments or distributions, and more.

The government does not always require that a 1099 be issued if the income is below a specified dollar amount. Your tax return forms, however, should still list the total earnings and income during the previous calendar year.

If you have a US bank account but it earned less than $10 in interest, then the bank will not send a 1099, and you do not have to report the interest on your tax return.

The University of Rochester must file Form 1098-T for each student enrolled for the given calendar year and for whom a reportable transaction is made. However, the IRS does not require the University to provide a 1098-T for:

• Courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program.
• Nonresident alien students.
• Students whose qualified tuition and related expenses are entirely waived or paid with scholarships and/or grants.
• Students whose expenses are covered by a formal third-party billing arrangement.

The University’s Bursar’s Office is responsible for all 1098-T forms for the University.

• You must file Form 8843, even if you didn’t receive any type of US income during the calendar year.
• If you had income, you must report all US earnings using Form 1040-NR. This form will also allow you to request a refund for any tax withholdings greater than the calculated tax amount you ultimately owe.
• You aren’t eligible for common credits and deductions available to US citizens or Permanent Residents.
• You’re eligible to utilize Sprintax. If you prefer to complete the forms on your own, you may access the IRS website

• You do NOT have to file Form 8843.
• If you had income, you must report US earnings using Form 1040, subject to a standardized threshold. If your income for the calendar year was less than that threshold, you’re not required to file a tax return. However, if taxes were withheld from your payments throughout the year, you must file a tax return to calculate any refund amount and to collect this money back from the government.
• In your first year as a resident alien for tax purposes, you could be a nonresident alien for part of the year and resident alien for the other part of the year. This is commonly referred to as a dual-status taxpayer. Under this status, you may not be eligible for most tax credits. You’re also not allowed to file a joint tax return with your spouse, even if they are a US citizen or resident alien.
• In subsequent years, as a resident alien for tax purposes, you’ll be eligible for the same credits and deductions as a US citizen or Permanent Resident. However, resident aliens may have many tax items to consider under US tax policy, such as reporting worldwide income. However others, such as the Foreign Tax Credit, can be utilized to lessen the burden of US tax.
• You’re eligible to use a variety of widely available tax preparation tools in the US.

Whether you e-file or file paper forms by mail, the law requires you to keep paper copies for at least 3 years of the tax forms you submit to the federal government and any state government agency.  This documentation will be needed if there is any error on your tax forms, or you have a need to verify compliance with tax reporting requirements for immigration or other purposes.

We’re thrilled to partner with Sprintax to provide you with an easy-to-use tax preparation software designed for nonresident students and scholars in the US.

After you login to Sprintax, you’ll be asked a series of questions about the time you’ve spent in the US over recent years. Sprintax will then determine your tax residency category. If it determines that you’re a nonresident alien for federal tax purposes, you can continue to use the software and respond to a series of guided questions. Sprintax will then complete and generate the tax forms you need to send to the tax authorities.

Please be sure to access the University of Rochester’s Sprintax portal through our direct link to ensure Sprintax covers your federal filing fee.

For a fee, Sprintax will also assist with any state filing requirements.

If Sprintax determines that you’re a resident alien for federal tax purposes, you won’t be able to continue using the software.

YouTube Sprintax resources are available, including details on their Nonresident Tax Webinars.

Individuals who are considered resident aliens for tax purposes, or those with more complex tax situations, may benefit from hiring a professional tax preparer. Such services are available for a fee.

The University of Rochester does not vouch for or vet the below services; it is not responsible for their advice or any outcomes, and individuals are responsible for making arrangements and negotiating payments.

• Phuong Nguyen, CPA, MBA, CISA: Experienced consultant provides virtual tax/finance advisory services. Flexible outside of business hours. Appointments available upon request. Discounts available for students or first-time clients.
• Email: proflexcpa@gmail.com
• Direct message via LinkedIn or Slack
• H&R Block:
  • Location one: 921 Genesee Street, Rochester, NY 14611
    • Phone: 585-436-0763
  • Location two: 1000 Hylan Drive, Rochester, NY 14623
    • Phone: 585-424-232

• Welker Mojsej & DelVecchio: Certified Public Accountants, LLC
  • Address: 1200 Jefferson Road, Suite 300, Rochester, NY 14623
  • Phone: 585-292-1041

IRS Free File lets qualified taxpayers prepare and file federal income tax returns online using guided tax preparation software. It’s safe, easy and no cost to you. Those who don’t qualify can still use Free File Fillable Forms.

Visit the IRS website for more information on:

• Taxation of non-US citizens (IRS Publication 519 PDF)
• Guidance and resources specifically for foreign students and scholars
• Frequently asked questions about international individual tax matters

You don’t have to use any of the resources listed above. Many students, scholars and employees choose to complete their own tax forms and mail their return directly to the IRS. The instruction sheet that prints with your tax return or forms will provide you with the information regarding which documents should be included with your tax return and the appropriate mailing address.

Be aware, in the days leading up to income tax deadline, many USPS locations will have longer than normal wait times to buy postage and/or send mail.

Taxpayer Assistance Centers (TACs) provide an IRS office for individuals to visit for specific tax related services. All TACs now operate by appointment only and must be scheduled using the phone number provided below.

Schedule an appointment

• To schedule an appointment, call: 844-545-5640
• Appointment hours: Monday through Friday, 8:30 am to 4:30 pm
• Customer service available to help you schedule an appointment: Monday through Friday, 7:00 am to 7:00 pm

Rochester TAC

• Local TACs office location: 255 East Avenue, Rochester, NY 14604
• For office information: 585-269-7307
• Reference specific services provided Rochester TAC

Tips for your appointment

• Have your SSN/ITIN available when contacting the IRS
• TACs are often located in Federal Office Buildings and may not allow visitors to bring in cell phones with camera capabilities.

Visit the New York State Department of Taxation website for more information or contact the department:

• Local Office: 340 East Main Street, Rochester, NY  14604
• For forms and publications, call: 800-462-8100
• For tax guidance, call: 800-225-5829

Contact each state’s Department of Taxation and Revenue or do an internet search with the state name and “income tax forms”.