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Taxes

IMPORTANT: This information is provided as guidance only and is not intended to be tax advice. ISSS staff is NOT qualified to answer individual questions from international students/scholars regarding taxes nor are we legally allowed to do so. If you have additional questions please consult the U.S. Internal Revenue Service (IRS), local and state tax agencies, and tax professionals for advice and guidance regarding your individual tax situations.

*If you are an F-1 student and have been in the U.S. for less than five years or a J-1 student or scholar and have been in the U.S. for less than two years , you are considered a non-resident for taxes purposes and should use non-resident tax forms.

 *If you are an F-1 student and have been in the U.S. for more than five years or are a J-1 student or scholar and have been in the U.S. for more than two years, you are considered a resident for taxes purposes and should instead file 1040 EZ or 1040 or 1040A. See below for more information on filing as a resident. Residents for tax purposes can receive assistance here.*

The information below is ONLY for non-residents for tax purposes.

To determine if you are a non-resident or resident for tax purposes, please click here

**Students and Scholars should NOT use online tax software like Turbo Tax and H & R Block as these are designed for U.S. citizens and Permanent Residents. Non-Resident Aliens on F and J visas follow different tax laws. The tax software options for non-resident aliens are below.**

International Students and Scholars at Western New England University need to be aware of your U.S. tax obligations. U.S. tax laws distinguish between residents and non-residents for tax purposes. Non-residents only pay taxes on U.S. source income, while residents follow the same tax rules as U.S. citizens and pay taxes on their worldwide income. Most incoming F and J visa holders are considered non-residents (F and J students for the first five calendar years in the United States and J-1 scholars for the first two calendar years in the United States). To determine if you are a non-resident or resident for tax purposes, please click here

*Please note that being a Resident Alien for tax purposes has NO bearing on your immigration status. It does not get you a "green card."*

Tax Basics

Tax Basics
The U.S. tax system is organized according to the calendar year and is a pay-as-you-go system, which means that taxes may be deducted from salaries, stipends, and scholarships if these funds are from U.S. sources. In most cases, taxes are automatically withheld from your pay. Your available income after taxes, therefore, may be less than anticipated as you may be subject to federal, state, and/or Social Security taxes. The amount of taxes you will pay will depend on the type of income you receive and your tax status in the United States.

Tax filing deadlines for federal and state taxes are typically April 15 of each year. Federal taxes are filed with the Internal Revenue Service (IRS) and state taxes are filed with a state’s revenue agency (or equivalent).

Be sure to make a photocopy for your records of all tax forms that you complete before mailing it to the IRS. It is often necessary to refer to a previous year's tax return or to produce evidence that you submitted a tax return for a previous year. 

Tax Treaties
Tax treaties are agreements between the U.S. and another country that exempt earnings, scholarships, and stipends from taxes. Please consult with a non-resident tax professional to determine your U.S. tax requirements. 

Filing Federal Taxes

No U.S. Source Income
If you were present in the U.S. during the previous calendar year on F or J status but had NO U.S. source income, you need to file Form 8843. Mail the completed form to "Department of Treasury, Internal Revenue Service Center, Austin, Texas 73301-0215." The deadline for the form filed without a tax return is June 15, although we recommend you complete and send the form before the end of tax season (on or around April 15). A sample Form 8843 can be viewed here.

Earned U.S. Income
If you were present in the U.S. during the previous calendar year on F or J status and earned U.S. income, you should receive a W-2. You will receive the W-2 by the end of January; the W-2 details your income and any taxes withheld during the previous year. You must file a Form 8843 and a U.S. tax return on or around April 15 or file for an extension before that date. Typically, non-residents file a 1040NR-EZ or a 1040NR. Information on where to send this tax form, should be sent to the address included in the instructions.

Please note that non-residents CANNOT file their taxes electronically. A list of potential resources on where and how to file taxes will be sent out during tax season are below:

Options to file your taxes as a non-resident include the following:

Filing State Taxes

If you were a legal resident of Massachusetts and your gross income was more than a certain amount you are required to file a Massachusetts income tax return. For Massachusetts filing requirements, please see here. If your gross income was less than the required amount and you had Massachusetts State Tax withheld, you could file a state tax return in order to get your state refund.

If you had no income and only filed Form 8843, you do NOT have to file Massachusetts taxes.

You are a resident of Massachusetts if your legal residence is here and you spent more than 183 days in the state. You should file Form 1.

You are NOT a resident of Massachusetts if the above definition does not apply to you and you should file as a non-resident using Form 1-NR/PY.

Massachusetts also requires that residents submit proof of health insurance with their state tax forms. You should receive a form 1099-HC from your MA health card provide to complete Schedule HC as required by the state.

For more information about MA state taxes, please visit the MA Department of Revenue.