NonImmigrant Tax Information

Yes. As an F-1/J-1 student or J-1 scholar, U.S. laws require you to file IRS tax forms each year, even if you did not earn income. Which forms you file depend on many factors, including but not limited to: your visa status, the purpose of your visit, the number of days present in the United States, the amount of income earned and any tax treaty between your home country and the U.S. It is your responsibility to understand and meet your tax obligations.

If you are a nonresident alien for tax purposes, yes. If you were present in the U.S. during the previous calendar year, you must file IRS Form 8843. It is a simple, paper form, available in OISVS’s office, that can only be submitted by mail. Students with no earned income only filing the 8843 have a later deadline.

An estimate of your U.S. tax responsibility is withheld from your paycheck or scholarship at the time of payment and sent to the IRS throughout the year. This withholding may not equal the exact amount owed at the end of the year. If too much was withheld, you may be eligible for a refund. If not enough was withheld, you may owe more to the IRS. A social security number or ITIN (individual taxpayer identification number) is required to file for a refund.

Sources of taxable income may include:

• Wages that appear on a W-2
• Scholarship or fellowship income that requires performed services (i.e. teaching assistant, athletic scholarships)
• Scholarships, fellowships and grants
• Investment income
• Gambling income

Between January and March of every year, employers issue tax documents with a summary of your income and tax withholding from the previous year. These tax documents are the W-2, a 1099 or 1042-S. You will use these documents to complete your tax forms before April 15.

It’s important to use tax software that matches your tax status (nonresident or resident for tax purposes) to ensure your tax return is accurate and compliant with federal regulations. Using the wrong type of software may result in filing incorrect forms or violating IRS rules.

There are several ways to find out what your tax status is:

• If you have a glacier account, log in and check your status there
• Check the IRS decision chart
• Read the IRS webpage on Substantial Presence Test
• Check out the IRS examples

If the result is that you are a nonresident for U.S. tax purposes, you can use Sprintax to prepare your taxes.  See the question on software below. The OISVS purchases a limited number of licenses for enrolled ACU international students, and distributes these in March each year.  Students unable to use a free license may purchase their own license using the link listed below.

Students with no taxable income still need to fill out the 8843, which does not require the use of Sprintax.

If you are a resident for tax purposes, different tax rules apply, which are the same as those of U.S. citizens & permanent residents. Check out the free tax preparation software listed on the IRS web site. Other options include purchasing commercial tax software or hiring a private tax accountant.

Nonresident Tax Preparation Software

The Office of International Students and Visiting Scholars (OISVS) provides a number of free licenses to Sprintax tax software for ACU international students classified as nonresidents for U.S. tax filing. 

“It’s important to use tax software that matches your tax status (nonresident or resident for tax purposes) to ensure your tax return is accurate and compliant with federal regulations. Using the wrong type of software may result in filing incorrect forms or violating IRS rules. If you’re unsure about your tax status or which software to use, refer to official resources or seek guidance from a qualified tax professional. Please note our office is not able to provide tax advice or assist with tax form preparation.”

 What Sprintax Does For You

• Determine whether you are a nonresident alien or resident alien for tax purposes
• Determine eligible tax deductions, credits, and allowances
• Review eligibility to claim tax treaty benefits
• Calculate tax refund or tax due to the IRS
• Prepare all required federal tax forms and statements for both the international student/scholar and their dependents
• Provide detailed instructions on how to submit your tax return and payment to the IRS

What Sprintax does NOT do for You

• Mail in paper forms. If your tax return must be filed on paper documents by mail, you will need to print, sign and mail your tax return from the ACU post office to the address in the instructions.
• Sprintax does not calculate late penalties and interest, or assist with IRS letters (unless you pay an additional fee).

Sprintax Access Code

What Fee Does the Code Cover? 

The Sprintax access code is good for one simple federal income tax filing and Form 8843. Fees for additional tax services and forms are the responsibility of the student or scholar. For example, if you also need to apply for an ITIN or file state taxes, you will be charged a fee for those services.

When is the Code Available?

The code is usually available in early March or late February. 

How Do I Get the Code?

The OISVS will send the code to all students who request one through this form and work on-campus.

What You’ll Need

Before using Sprintax, collect the tax documents listed below. Filing without proper documents could lead you to submit an erroneous Federal Tax Return. 

• Gather Your Tax Documents

Collect any income tax documents you received for the appropriate tax year (e.g., Form W-2, Form 1042-S, etc.). You will receive income forms only for the income types you received during the tax year.

• • The Form W-2 displays wages. ACU employees can get this document in their self-serve Banner portal by January 31. Chartwells, The ACU Bookstore, and any off-campus employers will mail your W-2 to the address they have on file.
  • The Form 1042-S displays scholarships, fellowships, and income exempted by tax treaty. You will be emailed when this form is available in your Glacier account.
  • Form 1099-MISC A 1099-Misc is a tax form used in the United States to report income not covered by other 1099 forms, such as freelance work, rent, and prizes. If you receive a 1099-Misc, be sure to report this income when filing your tax returns. 

• U.S. Tax Identification Number

• If you earned income during the tax year (wages, scholarships, etc.), then you should have either an SSN or ITIN. 
• If you did not earn, then you do not need any type of tax identification number to complete your filing obligation. You will only need to complete Form 8843.  

• History of U.S. Arrivals and Departures

• • • Your travel history is required for both Form 8843 and your tax return, and you must use exact dates. If you don’t have a record of your arrival and departure dates,  you can find your travel history from the past five years on the I-94 retrieval website.

• Previous Nonresident Tax Returns

• • If you previously filed nonresident income tax, you should have a copy of what you submitted

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 from your Sprintax account
• Sprintax provides live webinars throughout tax season

An ITIN is an individual taxpayer identification number. It serves in place of a social security number if you do not qualify for one and is generally used by students who receive taxable scholarships and do not work on campus.

After you complete your Glacier registration in the Finance office, bring the W8BEN to OISVS for assistance with the ITIN application process.

If you were employed or paid by ACU, you will need a social security number. Students not employed who have taxable scholarships should apply for an ITIN. Both of these can be applied for at the local Social Security Administration office.

Learn more about applying for a Social Security number.

Applying for a Social Security Number

No problem! You will have one or the other but not both. If you have submitted tax forms previously using an ITIN but now you have a social security number, use the social security number.

• ACU Tax Workshops (contact the OISVS for upcoming workshops)
• International Student Insurance tax website and video.
• IRS Publication 519 U.S. Tax Guide for Aliens
• Find tax return forms from prior years.
• IRS Frequently Asked Questions, Included in the index is the topic “Tax Information for Aliens and US Citizens Living Abroad.”
• Internal Revenue Service International Tax phone line:  267-941-1000  (choose 1, then 4, then 1 to get a person)
• Software and CPAs specifically for non-residents:
  • Glacier Tax Prep
  • Sprintax

If you owe taxes, there may be penalties assessed if you do not file your tax return on time. These penalties are assessed each month, so we encourage you to file as soon as possible. Check out this IRS resource for more information.