International Tax Resources

In the U.S., federal and state income taxes are withheld from each paycheck by employers based on information provided by the employee on Form W-4 (usually completed by the employee at the time of hire). Because the withholding is only an estimate, employees are given a yearly opportunity to reconcile the amount taken out with how much was owed.

Employers provide year-end forms that give a summary of monies received the previous year and amounts withheld. These year-end forms are then used by the employee to file a tax return with the government. If too much was withheld, you will receive a refund. If not enough was withheld, you will need to pay the government the additional amount. If the amount taken out matches the amount due, no money is owed by you or the government.

A "tax return" is the form filed with the government. Your federal tax return is filed with the Internal Revenue Service (IRS), an agency of the U.S. government. Your state tax return is filed with the Ohio Department of Taxation, and your city/local tax return is filed with your municipality office.

When VISA Office documentation mentions "tax return" or "return," we are referring to the tax return form and any accompanying forms (Form 8843). Those who are considered residents for tax purposes usually complete Forms 1040 or 1040-EZ. Nonresidents for tax purposes must complete Form 1040NR-EZ or the longer Form 1040-NR.

Sources of income include, but are not limited to:

• on-campus employment,
• scholarships,
• fellowships,
• graduate assistantships,
• practical or academic training,
• any compensation received for labor,
• gifts (including those given for providing services),
• prizes, awards and payments for participating in research studies as human subjects received the previous calendar year (Jan. 1–Dec. 31).

Nonresidents for tax purposes are taxed only on their U.S. income. With a few exceptions, this means that any income received from outside the U.S. is not considered taxable in the U.S.

Residents for tax purposes are taxed on their income from anywhere in the world. Please be aware that though you may be a nonresident for immigration purposes, you could be a resident for tax purposes.

Most individuals in the U.S. who receive income must file a U.S. tax return, even if no taxes are withheld from the income because of a tax treaty exemption between the U.S. and the country of tax residence for the international visitor. Nonresidents who are married and both work each must jointly or separately file a U.S. tax return. Nonresidents are generally not exempt from filing state and city income tax returns. The State of Ohio follows the federal government in requiring a return to be filed by all individuals who received income from within the State of Ohio.

In addition to the tax return, all individuals in F, J, M, and Q nonimmigrant status (including spouse and young children) are required to file a Form 8843, Statement for Exempt Individuals, as long as they are considered nonresident aliens for tax purposes.

You will need to file the Form 8843, which is an informational statement required by the U.S. government for people who are nonresidents for tax purposes.

A nonresident for tax purposes is a person who is not a U.S. citizen and who does not meet either the "green card" test or the "substantial presence" test described in Publication 519, U.S. Tax Guide for Aliens. With regard to the  residency determination for tax purposes:

• F and J students are generally considered nonresidents during their first five (5) calendar years in the U.S.
• J-1 non-students (researchers, scholars, teachers, etc.) are generally considered nonresidents during their first two (2) calendar years in the U.S.

A resident for tax purposes is a person who is not a U.S. citizen and who meets either the "green card" test or the "substantial presence" test described in Publication 519, U.S. Tax Guide for Aliens. With regard to the residency determination for tax purposes:

• F and J student visa holders are generally are considered residents after their first five (5) calendar years in the U.S. 
• J non-students (researchers, scholars, teachers, etc.) are generally considered residents after their first two (2) calendar years in the U.S.

For additional information, please visit the IRS website at  https://www.irs.gov/individuals/international-taxpayers/determining-an-individuals-tax-residency-status. 

In January and February of every year, employers send out W-2 and/or 1042-S forms. These forms provide information to help people with their tax filing for the previous calendar year.

You may receive more than one of the following forms, depending on your circumstances:

• W-2: For taxable income not covered by a tax treaty. Made available by the employer.
• 1042-S: For tuition covered under a tax treaty; for employment income covered under a tax treaty; and for all nonresident aliens receiving a stipend payment. Made available by the employer.
• 1099: For investment income, or for income received as an independent contractor.

Forms W-2 and 1042-S will be mailed, or available electronically in HCM. If you have questions about your 1042-S or your W-2, and your employer was Case Western Reserve University, contact the CWRU Payroll Office at payroll@case.edu.

If your employer was not CWRU and you have questions about your forms, you should contact your employer.

Unfortunately, the VISA Office is not able to provide assistance or advice regarding filing taxes. Because of this, we make limited tax assistance with Sprintax available.

Sprintax is a web-based tax return preparation system designed exclusively for nonresidents and their dependents.

CWRU makes this program available to a limited number of students on a first-come, first-served basis at no cost to you to file your federal taxes. Students who must file state taxes may purchase additional help through Sprintax.

The VISA Office will send an email to all international students with information about how to access Sprintax when it is available. Sprintax is typically available by mid-February.

Please also note that this program is only available to CWRU-sponsored students.

If you have attempted to use Sprintax and the program says you are a "Resident Alien for Tax Purposes," then you cannot use the program to complete your tax return. We recommend that you consult with the Cuyahoga Earned Income Tax Credit Coalition about its free Tax Preparation Locations.

Check the table below to see if you need to file a return—and, if so, what you need to do so.

If you need to file a tax return, gather the following documents:

• Visa/Immigration Status (Form I-94)
• U.S. Entry and Exit Dates for current and past visits to the U.S. (see Form I-94 Travel History and Passport);
• Form DS-2019, if in J status 
• Form I-20, if in F status 
• Social Security or Individual Taxpayer Identification Number (if you have one)
• Address information (current U.S. and permanent foreign address)
• Academic Institution or Host Sponsor Information (name/address/phone for Academic Advisor)
• Forms W-2, 1042-S, and/or 1099, if applicable (Please see note below regarding 1042-S Forms issued by CWRU.)
• Any scholarship or fellowship grant letters you may have received from your academic institution or host sponsor instead of Form 1042-S
• A copy of your previous year’s federal income tax return (Form 1040NR or 1040NR-EZ), if applicable.

Please do not forget that students must also file state and local tax returns. Once you have completed your federal income tax return, the others are relatively easy. Ohio Income Tax Forms are available online at the Ohio Department of Taxation's website. You can pick up state and local tax forms at U.S. Post Offices and public libraries. Local/municipal tax forms also may be obtained from your City Hall.

If you wish to hire an accountant, the following online directories are available:

• The Ohio Society of CPAs
• Ohio State Society of Enrolled Agents

If you choose to hire an accountant, ask questions to determine if they understand international taxation and non-resident taxes. Be certain to ask about tax treaties, NRA exemption, and deductions on tax returns.

You may also qualify for free, local tax services, depending on your income.

Yes! Each employer for whom you worked is required to issue you a Form W-2. You should make certain that your former employer has your current address to ensure you receive your form quickly.

If your employer was Case Western Reserve University, please contact the Payroll Office at Payroll@case.edu. If your employer was not CWRU, you should contact your employer.

The U.S. citizen codes in SIS are what prompt the generation of the 1098-T by CWRU's Financial Services Office. 1098-Ts are generated for US citizens and Permanent Residents automatically. 1098-Ts are not automatically generated for international students; the university is only required to provide 1098-Ts to international students (nonresident aliens) upon their request, per guidance from the Internal Revenue Service (IRS). For more information regarding the 1098-T, please visit the Financial Services website to download the Nonresident Alien 1098-T Request Form.

If you receive a 1098-T without requesting one, you may not be eligible to use Sprintax. Sprintax is intended for nonresident aliens and if you're issued a 1098-T, you are probably considered a resident alien for tax purposes. 

All F-2 and J-2 dependents should file Form 8843. If they had any U.S. income, they also should file Form 1040NR or 1040NR-EZ.

Yes. In order to claim tax treaty benefits, you must file federal income tax Forms 8843 and either 1040NR-EZ or 1040-NR.

If you worked and earned income from a U.S. source, you will need a Social Security Number (SSN) in order to file your tax return. If you did not earn income from a U.S. source, you will not need an SSN or an Individual Taxpayer Identification Number (ITIN). Dependents who are being claimed as dependents on a tax return must have an SSN or ITIN. The Social Security Administration restricts the SSN to individuals who are authorized to work in the U.S., so an ITIN may be required for dependents. If an ITIN is required, the ITIN application (IRS Form W-7) must be sent with the tax return. For more information about the ITIN and how to apply for one, visit the IRS website.

The IRS website provides information about FICA withholding. Go to the IRS website’s Foreign Students and Scholars page, and select the appropriate link for you, under either "Withholding Taxes on Foreign Students" or "Withholding Taxes on Foreign Teachers, Foreign Researchers, and Other Foreign Professionals"

Generally, nonresidents in F or J categories are exempt from these taxes during the time they are nonresidents for tax purposes if they are in valid immigration status. Residents for tax purposes, in general, have the same liability for FICA taxes that U.S. citizens have.