International Tax Information

The IRS is the U.S. government agency that collects taxes. As a nonresident F-1 or J-1 student, you may need to file forms each year with the IRS, even if you earned no income. It is your individual responsibility to understand and meet your tax obligations. U.S. tax laws can be complex and confusing and the laws that apply to non-U.S. citizens are not the same as those that apply to U.S. citizens. 

Resident versus Nonresident

In legal terms, noncitizens of the U.S. are called "aliens." There are three types of aliens for tax purposes: (1) nonresident; (2) dual-status; and (3) resident. These categories are for tax purposes only and are not related to your immigration status. You may be in F-1 or J-1 nonimmigrant status and considered a resident for tax purposes.

Foreign nationals in a nonresident tax status cannot file tax returns using resident tax software (Turbotax, H&R Block, etc). Sprintax can determine whether you are eligible for e-filing or will need to paper file. Dependents of F and J visa holders in a nonresident tax status must also file Form 8843 if they were in the U.S. in 2023.

Substantial Presence

Non-Resident aliens generally meet the Substantial Presence Test (days of presence in the U.S.) if they have spent more than 183 days in the U.S. within the last three years and are NOT an exempt individual. Having substantial presence in the U.S. generally means you will be considered a resident alien for tax purposes.

Exempt Individual

This includes any person who is temporarily exempt from the substantial presence test. Time spent in this category does not count toward the 183 days in the U.S. that normally will convert a non-resident alien into resident alien for tax purposes. F-1 and J-1 students maintaining status are exempt from the substantial presence test for 5 calendar years. J-1 scholars are exempt from the substantial presence test only if they have been in the U.S. no more than 2 out of the last 6 years.

Even if you pass the substantial presence test, you might still be considered a nonresident for tax purposes if you qualify for The Closer Connection Exception to the Substantial Presence Test for Foreign Students. Form 8843 will need to be submitted to the IRS with your federal tax return if you are in a U.S. residence tax status under the Substantial Presence Test. Sprintax can help you determine your tax status.

If you are a resident for tax purposes, you can visit the IRS website to access IRS Free File that lets you prepare and file your federal income tax online for free.

You are also able to file your taxes without any software by downloading the necessary forms and instructions directly from the Internal Revenue Service (IRS) website.

• Sprintax Checklist of Necessary Documents
• Form W-2 Wage and Tax Statement: W-2 forms are mailed to current and former employees. This form shows how much you earned last year and how much was taken out for taxes. You will only receive this form if you have been employed. The W-2 Form can also be accessed through HokieSpa if Virginia Tech was your employer. If you had more than 1 employer in 2018 you will receive multiple W-2s.
• Passport
• I-20 (F-1 status) or DS-2019 (J-1 status)
• Social Security number OR Individual Tax Identification number (generally not required if you will file only Form 8843)
• Address information (current U.S. address and foreign address)
• U.S. entry and exit dates (for current and past visits to U.S.)
• Academic institution or host sponsor information (name, address, phone)
• Scholarship/fellowship grant letter (if applicable)
• A copy of last year's federal income tax return (if filed)
• Form 1042-S (if applicable): The 1042-S form will only be given to nonresident alien students who have received scholarship or fellowship money that exceeds tuition and related fee charges. You will not receive a copy of the 1042-S form if you only have a tuition waiver on your account and do not receive any checks. If you expect to receive a 1042-S form, wait until it is issued before filing your tax return. If you did not confirm that you wanted to receive this electronically, you should receive this by mail before the end of January.
• Form 1099 (if applicable): The 1099 form documents miscellaneous income. For example, if you had CPT authorization to work as an independent contractor, rather than as an employee of an organization, you might receive Form 1099 instead of Form W-2 to document your earnings.

Sprintax Information

Who must file tax forms for 2023 tax season?

Even if you did not earn any income, if you were physically in the US on F or J status anytime between 1 January – 31 December 2023, you're obligated to file a Form 8843 with the IRS (the Internal Revenue Service, or ‘IRS’, are the US tax authorities).

Meanwhile, if you earned more than $0 of taxable US source income, you may need to file a federal tax return with the IRS. Depending on your individual circumstances, you may also need to file a state tax return(s).

How to File

We have teamed up with Sprintax to provide you with an easy-to-use tax preparation software designed for nonresident students and scholars in the US. We (and all other university staff) are not qualified or allowed to provide individual tax advice.

After you login to Sprintax, you will be asked a series of questions about the time you have spent in the US over recent years. Sprintax will then determine your tax status. If it determines that you are a "nonresident alien" (NRA) for federal tax purposes, you can continue to use the software to respond to a series of guided questions. Sprintax will then complete and generate the tax forms you need to send to the tax authorities.

However, if Sprintax determines that you are a resident alien for federal tax purposes, you won't be able to continue using the software.

Step by Step guide on How to File Your Nonresident Tax Forms (F and J)

• Gather the documents you may need for Sprintax
• Create a Sprintax Account: Once you have submitted the 2024 Request for Sprintax Software Code, you will receive an email from Cranwell International Center providing you with a link to Sprintax to set up your account as well as your unique code to use on Sprintax. This unique code will cover the costs of the federal tax return at no cost to you. Open your new Sprintax account by creating a UserID and password or if you have an existing account on Sprintax you can login using your existing credentials.
• Follow the Sprintax instructions: If you earned US Income: Sprintax will generate your "tax return documents", including a 1040NR.
• (With U.S. income only) If required, complete your state tax return: After you finish your federal return, Sprintax will inform you if you need to complete a state tax return. If so, you will have the option to use Sprintax for an additonal fee. However, it is your choice to use them or to do the state tax return on your own.
• Read the instructions for filing/mailing your returns: Remember to read the instructions that Sprintax provides.
  If you are not eligible to e-file your federal tax return, you will be required to download, print and sign it and mail it to the IRS. If you have a state filing requirement, you must also mail this to the tax authorities.
  Finally, if you only need to file Form 8843, this will also need to be mailed to the IRS.

Need Sprintax Support?

If you need help while using Sprintax, you can contact their support team using the options below:

• Email: hello@sprintax.com
• 24/7 Live Chat Help
• Refer to their FAQs

Sprintax Educational Tax Videos and Blog:

You also have access to the Sprintax YouTube account where there are a number of educational videos on nonresident taxes. These will provide further clarity on nonresident tax and how to use Sprintax. Sprintax also offer a range of useful content on their blog to help you file your return.

DISCLAIMER: Cranwell International Center and Virginia Tech are NOT permitted to assist any student/scholar with any IRS tax form preparation or tax related questions. The information provided is intended for your benefit. Any questions or concerns should be directed to Sprintax, a certified tax preparer or a local IRS field office.

If you DID NOT earn income during 2023

If you did not receive an income from a U.S. source in 2023 and you are a nonresident alien, you must file Form 8843 (Statement for Exempt Individuals and Individuals with a Medical Condition) and mail it to the address below by June 15, 2024:

• Department of the Treasury
• Internal Revenue Service Center
• Austin, TX 73301-0215

Need help filling out your Form 8843? Access Tax Modules provided by the Controller's Office. Once you follow the link, hit the Payroll tab and select Module 6.

Frequently Asked Questions

• Can I file my Form 8843 online? No, your Form 8843 needs to be mailed to the IRS.
• What if I forgot to file my Form 8843 in a previous year? Complying with U.S. tax law is a part of maintaining your immigration status. You should file the previous year's Form 8843 as soon as possible.
• If I entered the U.S. in 2024 do I need to submit a Form 8843? If you entered the U.S. on or after January 1, 2024 and were not in the U.S. at any point in 2023 then you are not required to submit a Form 8843 for the 2022 tax season.
• I am currently outside of the U.S., do I still need to mail in the Form 8843? Yes, if you were inside of the U.S. in 2023, then you should still submit the Form 8843 to the IRS by mail before the filing deadline.
• What should I enter for question #10 "Enter the name, address, and telephone number of the director of the academic or other specialized program you participated in during 2023?" Danielle Davis; 240 W Campus Drive, 1025 Harper Hall, Blacksburg, VA 24061; 540-231-6527

If you DID earn income in 2023

If you did receive wages or taxable scholarships from a U.S. source in 2023 and you are a nonresident alien, you must file the following forms:

1. Form 1040NR: U.S. Nonresident Alien Income Tax Return
This form should be mailed to one of the following addresses by April 15, 2024:

FOR REFUND RETURNS (you are not enclosing a payment):

• Department of the Treasury
• Internal Revenue Service
• Austin, TX 73301-0215

FOR TAX DUE RETURNS (you are enclosing a payment):

• Internal Revenue Service
• P.O. Box 1303
• Charlotte, NC 28201-1303

*Do not use Forms 1040, 1040A or 1040EZ.

2. Form 760 or Form 763: Virginia Resident/Nonresident Individual Income Tax Return

State tax residency is defined differently than Federal tax residency

Resident

• Domiciliary: if you move to Virginia with intent to stay (most international students will fall into this category their first year in the US).
• Actual: If you live in Virginia for 183 days or more.
• Part-Year Resident: If moved to Virginia from another US State or moved out of Virginia to another State.

Non-Resident (different definition than the Federal definition): a person who is not a resident or part-year resident of Virginia, but who receives taxable income from Virginia sources. Someone that earns income in Virginia but lives in another State.

• Resident forms: Form 760
• Part-Year Resident forms: Form 760PY
• Non-resident Forms: Form 763

This form should be mailed to one of the following addresses by May 1, 2024:

FOR REFUND RETURNS (you are not enclosing a payment):

• Virginia Department of Taxation
• P.O. Box 1498
• Richmond, VA 23218-1498

FOR TAX DUE RETURNS (you are enclosing a payment):

• Virginia Department of Taxation
• P.O. Box 760
• Richmond, VA 23218-0760

3. Form 8843: Statement for Exempt Individuals and Individuals with a Medical Condition

This form is for all F & J visa holders that are in a Federal non-resident status. This includes dependents. This form should be submitted along with your Federal tax return if you are filing your federal taxes. The deadline to mail is June 15, 2024.

Frequently Asked Questions

• Can I file online? Depending on your circumstances, you may be able to E-file your Federal tax return. However, this will depend on certain eligibility criteria. You can learn more about eligibility in this Sprintax blog. You will need to mail your state taxes and Form 8843 to the IRS.
• What if I forgot to file my Form 8843 in a previous year? Complying with U.S. tax law is a part of maintaining your immigration status. You should file the previous year's Form 8843 as soon as possible.

The IRS offers free resources to help with filing your state taxes. Many local Commissioner of the Revenue or Director of Finance offices in Virginia also offer tax assistance to their citizens. The office closest to campus is listed below.

The Commissioner of the Revenue office in Christiansburg, VA is open to assist taxpayers with completing their Virginia state tax returns. If you need assistance with this, you can visit their office Tuesday or Thursday from 9-11 a.m. and 2-4 p.m. These hours are firm. Be sure to already have your federal tax return completed when you go to their office for assistance with your Virginia state tax return. No printers are available on site. Bring your photo ID with you.

They are located at:

• Montgomery County Government Center
• 755 Roanoke Street, Suite 1A
• Christiansburg, VA 24073
• Phone: +1-540-382-5710
• Email: royalhp@montgomerycountyva.gov
• Web: Comissioner of the Revenue

Northern Virginia Campus Students:

Please visit Fairfax County Volunteer Income Tax Assistance (VITA) website to find state tax assistance in Northern Virginia.

Sprintax can also assist you with filing your state taxes, there will just be an additional fee.

The Internal Revenue Service (IRS) requires that any foreign national claiming tax treaty benefits on wages or salary earned in the United States file a Form 8233 each year they wish to claim the tax treaty. The Payroll Office has already begun preparing tax treaty documents.

You can find the schedule of available appointments here.

• You can find the current Tax Treaty Listing on the Controller's website.

Questions? Please contact Kimberly Myers by email at kiharve1@vt.edu.

If you are not a current international student or scholar, you will not be eligible for our Sprintax code. Please be sure to still check whether you are a non-resident or resident for tax purposes. If you are a non-resident, please be sure to choose a software specifically for Non-Resident Tax Preparation when filing.A few examples of available software include:

• Sprintax
• Glacier

Virginia Tech is not officially recommending any additional software options, so as always please check the website information before using.

If you are a resident for tax purposes, you can visit the IRS website to access IRS Free File that lets you prepare and file your federal income tax online for free.

You are also able to file your taxes without any software by downloading the necessary forms and instructions directly from the Internal Revenue Service (IRS) website.