Filling Your Taxes

The U.S. tax system is organized according to the calendar year, which runs from January 1 – December 31 and is a pay-as-you-go system. Generally, automatic tax withholdings are deducted from your paycheck or stipend, and some scholarships you receive. This amount is estimated based throughout the year on information you provided in your W-4 Form and other tax documents.

When you file your annual tax return in April for the preceding year, the exact amount of annual income tax due and paid is calculated. If you paid more than what was owed, you will receive a tax refund. If it is determined that you owe more than was withheld, you will need to pay additional taxes.

Not every international student or scholar pays the same amount of taxes. The amount is based on:

• The type of income you have received, such as a scholarship / fellowship, wages, prizes, royalties, etc.;
• Your Tax Residency Status;
• Whether your home country has a Tax Treaty with the United States.

International students and scholars are responsible to pay taxes for the following income sources.

• Wages or Salaries;
• Some Scholarships/Fellowships/Grants;
• Prizes and/or Awards Received.

Timing and deadlines for tax filing are determined by the IRS and the state where you received income.

• Tax Year: The tax year begins January 1 and ends on December 31 of any given year.
• Federal Tax Filing Deadline: April 18, 2024 for the 2023 calendar year.
• State Tax Filing Deadline: April 15, 2024 for the 2023 calendar year.

Your tax residency (whether you are a nonresident or resident for tax purposes) determines how you are taxed and which forms you need to fill out.

You will be considered a Non-Resident for Tax Purposes if you meet the Substantial Presence Test.

In general, international students and scholars are considered nonresidents for tax purposes for the first 5 calendar years.

International students, scholars, and their dependents with no U.S. source of income must file the following form:

• Form 8843 no later than April 15 each year.

International students and scholars who have received any source of U.S. income must file the following forms:

• Form 8843 no later than April 15 each year.
• Federal Filing: Form 1040NR or Form 1040 (depending on your tax residency status);
• State Filing: Specific form determined by the Department of Taxation and Finances in the state you received income.

IRS Form 8843 is a tax form used by foreign nationals to document the number of days spent outside of the U.S. and help determine tax responsibility. All F&J students and scholars, along with their dependents are required to file Form 8843. 

• Instructions
  • Download the Form 8843
  • Fill in your name exactly as it appears on your passport
  • For the box requesting your U.S. taxpayer identification number, write in your Social Security or Individual Taxpayer Identification Number. If you do not have either one of these, leave it blank.

• Part I General Information
  • 1a: Enter the visa type you used to enter the U.S. most recently and the date you entered (F-1, F-2 etc.)
  • 1b: Enter F or J for your current nonimmigrant status. Change of status students should include the date that your change of status was approved as per your I-797 Approval Notice form.
  • 4a: Count the number of days you were physically present in the U.S. in each of the last 3 calendar years. Make sure to enter the actual number of days you were present. Exclude days when you were outside of the U.S.
  • 4b: Substantial Presence Test: Enter the number of days you were present in the U.S. during the tax year. This should be the same number that you entered in the first blank on #4a. of the substantial presence test.

• Part II Teachers and Trainees
  • Students should skip this section and leave this section blank.
  • J-1 Research Scholars’, Short-Term Scholars, and Professors ONLY.
  • 5: List Adelphi University, 1 South Avenue, Garden City, NY.
  • 6: List Wendy Badala, Adelphi University, Garden City, NY (516) 877-4990.
  • 7-8: Answer according to your individual situation.

• Part III Students
  • 9: List Adelphi University, 1 South Avenue, Garden City, NY
  • 10: List Wendy Badala, Adelphi University, Garden City, NY (516) 877-4990
  • 11–14: Answer each question according to your individual situation

• Part IV Professional Athletes
  • Students and scholars should skip and leave this section blank.

• Part V: Individuals With a Medical Condition or Medical Problem
  • Students and scholars should skip and leave this section blank.

• Signature Section
  • Sign your name and date the last line of page 2.

• Deadline to Submit
  • April 15

• Where to Mail the Completed Form 8843
  • Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 by April 15.

• Supporting Documents to Include
  • Include copies of your I-20/DS-2019, passport information page, visa, and most recent I-94 record.

A 1098-T form is a tax document that is provided by Adelphi University to students who have paid for qualified educational expenses during the tax year.

Your Adelphi University 1098-T Tuition statement will be available online to conveniently view and print as of January 31 for the given year.

Locate, View, and Print Your Official 1098-T Tax Form 

The W-2 form is your federal wage and tax statement that your employer provides every year. Your W-2 Wage and Tax Statement itemizes your total annual wages and the amount of taxes withheld from your paycheck.
Instructions to access your W-2 Form.

• Log into eCampus
• Select ADP iPay Statements
• Your W-2 for the current tax year will be available for view and download under Tax Statements

International students and scholars who have received any source of U.S. income must file the 1040-NR, U.S. Nonresident Alien Income Tax Return. If you are a resident for tax purposes, you must complete the Form 1040, U.S. Individual Income Tax Return.

• IRS Form 1040-NR
• Instructions for Form 1040-NR (2023)

A Taxpayer Identification Number (TIN) is an identification number issued by the Internal Revenue Service (IRS) for tax purposes. It is available for international students and scholars who cannot get a Social Security Number (SSN) and must be furnished on returns, statements, and other tax related documents. Individuals applying for an ITIN must include a U.S. federal tax return.

Use IRS Form W-7 to apply for an IRS individual taxpayer identification number (ITIN) following all instructions for Form W-7. The ITIN is for federal tax purposes only. An ITIN doesn’t entitle you to social security benefits and doesn’t change your immigration status or your right to work in the United States.

You can prepare your tax forms yourself and then mail or electronically e-file with the IRS or you can use a tax filing preparation service for federal and state tax return preparation of nonresident aliens. Specific fees apply based on the service used.

• IRS Electronic Filing Options – Free options for tax filing.
• Sprintax – Online solution for nonresident federal tax e-filing and state tax return preparation.
• H&R Block – Tax Filing Options.

Yes, you are required to file tax forms if you were physically present in the United States in F/J status during any portion of the calendar year.

The tax filing deadline is Tuesday, April 18, 2024.

All international students, scholars and their dependents must file the Form 8843. If you have received any U.S. income, you must also file the Form 1040NR or 1040 (depending on your individual tax residency status) along with the appropriate state tax return.

International Services office staff are not tax experts and cannot provide tax advice.

Filing a tax return is required by law. In addition to penalties or fines for not filing, there can be immigration consequences for failing to file taxes.