Taxes and International Students

The information below does not apply to students who are permanent residents of the U.S. (have a "green card"), have U.S. passports, or are permanent residents for tax purposes. You are considered a permanent resident for tax purposes if you have lived for 5 years or more in the U.S.

All international students are required to fill out U.S. tax returns each calendar year even if they did not earn wages.

Read the detailed information below about forms, deadlines, and tax filing help sessions so you can plan ahead. Do not wait until the last minute to take care of filing your forms.

Summary

By March 15 (if not sooner):

If you were employed by Hampshire College during the year, you will receive a W-2 form. Some of you opted for receiving your W-2 electronically, which can be found on TheHub in your account. For others who did not choose this, you will receive your W-2 in your campus box.
If you were employed by a non-Hampshire employer in the year, you should be receiving a W-2 form from that employer to a mailing address that you had given them.

Some of you will be receiving a 1042-S form, which is also required for tax filing.

These forms are prepared by Hampshire College and will be sent out in the next couple of weeks (end February- early March). These forms will be placed in your campus box.
If you will be receiving a 1042-S form, do not file your taxes until after you have received this form.
If you will not be receiving a 1042-S form and have all of your other tax forms prepared, then you can make your plans for tax filing.

Everyone has to:

Complete form 8843 (see below for details) even if you know that you will not be receiving W-2 or 1042-S forms.
Submit a 1099-HC Form (proof of medical health insurance for the state of Massachusetts) with your tax filing if you receive one in the mail. You do not need to do anything else with that form.
Thoroughly read the rest of this web page for further details to help with your tax filing preparation.

Why do I have to file a tax return?

Many international students and scholars earn money from on-campus jobs, and some international students and scholars also receive grants or scholarships from Hampshire College to cover some of their expenses at the College. The College is required by law to withhold taxes from your paycheck and, in addition, must tax that portion of your Hampshire College grant or scholarship that exceeds the cost of tuition, fees, books, and course supplies (i.e., room and board). After you file your tax return in the spring, you may be able to get back some portion of the money that has been withheld, i.e., your "tax refund."

What are tax treaties?

The United States currently has tax treaties with more than 50 countries. These treaties are designed to decrease the likelihood that the individual will be taxed on the same income in the U.S. and the country of tax residency. Treaty benefits will not be honored unless appropriate treaty forms are completed and on file in the student employment office, located on the first floor in Blair Hall. If you have questions about being eligible for tax treaties, please contact the student employment office at 413.559.5727.

Filing tax returns:

By the deadline as listed on IRS.gov, persons who have income in the United States (including international students and scholars) are required to file income tax returns. Tax returns provide an opportunity to apply for money that was withheld in amounts greater than the actual tax liability to be refunded to the applicant. F-1 and J-1 visa holders who have U.S.-source taxable income must file a tax return. Although a tax treaty may exempt you from paying taxes, you are still required to file an income tax return if you have U.S.-based taxable income.

Form W-2:
All employees who have taxable income from employment in the United States will receive a Form W-2, which is a statement of earnings. All of your U.S. employers are required by law to provide a W-2 form. Hampshire College will produce W-2 forms if you had an on-campus job. If, for example, you had CPT- or OPT-paid employment, you should be receiving a W-2 form from your past employers (make sure you know which address they are sending it to: Hampshire or your permanent home address). Some of you have opted for receiving your Hampshire W-2 electronically, which can be found on TheHub in your account. Those who did not choose this option will receive a W-2 in their campus boxes.

Form 1042-S:
All "non-resident aliens" who have scholarships that are greater than the amount of their fees or have tax treaty-exempt wages will receive a Form 1042-S in their campus mailbox. They will send these out in the next couple of weeks (end February--early March). This is a statement of that type of income received during the year. For those international students who do not work or whose only source of income is from a grant/scholarship (shown on tax form 1042S), check IRS.gov for the filing deadline.

* If you are enrolled for Hampshire on-campus study, then your W-2 and 1042-S forms will be placed in your Hampshire mailbox. Not everyone may be receiving one or both forms. Do not file your taxes until you know you have received all necessary forms. If you are not enrolled for Hampshire on-campus study (i.e., field study or exchange), then your forms will be mailed to your permanent home address.

Form 1095-C
If you were employed by Hampshire College in the summer and worked on average more than 30 hours per week for more than a month you will receive a 1095-C Form from Hampshire's Business office in the mail. If not, you may be able to download this from the Hub.

If you were authorized for off-campus employment (ex. CPT) during the year and were employed by a non-Hampshire employer for 30 hours per week for more than one month, you should be receiving a 1095-C Form from that employer to the mailing address that you provided to them.

Form 8843 must be completed by everyone:

All "non-resident aliens" must file form 8843 whether or not they received income in the U.S. This includes those who have not worked or earned any money in the United States. Form 8843 is the only form you must complete if you have no income subject to taxation in the U.S.; it establishes your "exempt" status. Non-residents are exempt from filing tax returns if they have no U.S.-based income and are also exempt from paying tax on non-U.S. source income. You do not need a social security number or an ITIN (Individual Taxpayer ID Number) to complete this form.

Partnership with Sprintax

Hampshire College International Student Services has arranged access to Sprintax for you. Sprintax will guide you through the tax preparation process, arrange the necessary documents and check if you’re due a tax refund. International students are emailed an unique code in order to access and pay for this service. Contact ISS if you believe you did not receive communications regarding this service.

Once you complete the preparation process in the Sprintax software, you may need to print, sign and mail your documents to the IRS. 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 - https://blog.sprintax.com/nonresident-federal-tax-efiling-live/

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.

Tax Filing Help Sessions:

University of Massachusetts at Amherst
Every year student volunteers at the University of Massachusetts Amherst's School of Management assist international students and scholars with tax return preparation under the Volunteer Income Tax Assistance program (VITA). Volunteers are trained to assist with preparation of nonresident alien tax returns and this service is currently held over Zoom. You don't have to sign up for these sessions; just show up! Click here for the University of Massachusetts tax help filing schedule.

Please note that you will need to have the following to complete your tax return:

Passport
Form I-94
Form I-20 (if F-1 visa holder) or Form DS-2019 (if J-1 visa holder)
W-2 form
1042-S form
Social security number or ITIN
TAX INFORMATION WORKSHEET: Before you come to the Hampshire tax filing help session or travel to the University of Massachusetts to file your taxes, you should complete the tax information worksheet. This worksheet asks most of the questions that you will need to answer when completing your tax return. If you have the answers written down beforehand, this will save you time!

Massachusetts State Taxes:

You don't have to file a state tax return form for Massachusetts UNLESS you have earned over $8,000.00 in Massachusetts during the previous year. If you did earn more than $8,000.00 IN MASSACHUSETTS last year, then you do have to file a Massachusetts non-resident tax return (Form 1-NR/PY, Nonresident or Part-Year Resident Income Tax Return). The form and instructions are available online.

Resident vs. non-resident for Massachusetts state taxes: The regulations state that, if an individual has created a residence in Massachusetts, that individual is a resident for Massachusetts tax purposes. Generally not included in the category of "creating a residence" are those living in institutional housing such as dormitory rooms.

Students who are Studying Abroad:

If you are studying abroad, you still need to file an income tax return. Remember that international students may not file taxes online, but must mail the return to the Internal Revenue Service. You may, however, use several online programs for a fee. You may also choose to complete your tax return yourself by following the detailed instructions below: "Preparing you tax return yourself?" We recommend that you send the tax return using registered mail. This way you will have a receipt to prove that you mailed in your tax return just in case it gets lost in the mail.

Preparing your tax return yourself?

Form 1040NR
Instructions for filling out Form 1040NR
Form 8843 (Instructions on pages 3 and 4)

Remember that you must file both a Form 1040NR (if you have a W-2 and/or 1042-S) and a form 8843. Only complete the 8843 if you do not have income to report.

Print out, sign, date, and mail completed Form 1040NR and Form 8843 and attach the following to them:

One copy of your W-2 Form(s) if you received one.
Copy C of the 1042S form if you received one.

MAIL TO (Make photocopies of your completed tax return):

Internal Revenue Service Center

Austin, TX 73301-0215

USA

DISCLAIMER: International Student Services and its staff are not tax experts. The information provided is for reference only and does not constitute legal advice. For assistance with your tax questions, please contact the resources/assistance/"help line" identified by the U.S. Internal Revenue Service (for federal tax returns/questions) or the designated department of revenue or taxation in the state for which you are filing a state tax return. Information on assistance resources is available in each tax entity's publications and website.

Taxes and International Students