U.S. Tax Information

In the United States, the tax year is the same as a calendar year.  Each tax year begins on January 1st and ends on December 31st.  For example, tax year 2024 started on January 1, 2024 and ended on December 31, 2024.

The tax filing process for tax year 2024 officially begins on Tuesday, January 29, 2025 and has a deadline of April 15, 2025 (unless an extension is requested and granted – see FAQ section at the bottom of the page).  These dates are determined by the US Internal Revenue Service (IRS) and are the dates during which they will accept and begin processing tax filing documentation for tax year 2024.

International students and scholars who were physically present in the United States for any part of 2024 are legally required to file tax documentation by April 15, 2025. This is true regardless of whether or not the individual received any income in 2024.

Please continue reading our webpage for more information. We include an explanation of the difference between resident alien and non-resident alien filing status as well as basic tax filing instructions depending upon your income situation for 2024.

For new international students or scholars who did not arrive in the United States until 2025 (January 1, 20254 or later), you do not have any filing obligations this year.

To help NC State international students and scholars with their tax filing responsibilities, OIS has arranged access to Sprintax Returns tax preparation software. Many of you may have heard of Sprintax before because you used their Sprintax Calculus software to complete the tax assessment process through International Compensation and Taxation when you began campus employment. 

Sprintax Returns is a different software program and can help you determine whether you are a non-resident alien or resident alien for tax filing purposes for free.  If you are determined to be a non-resident alien, you will be able to use Sprintax Returns and OIS will provide access codes for a $5 fee for federal tax filing.  Sprintax Returns will guide international students and scholars through the federal tax preparation process, prepare the necessary federal tax return forms, and check to see if taxes are owed or if a refund is due. 

Sprintax Returns is specifically designed to prepare tax return documentation for students and scholars in non-resident alien tax status.  Many other tax return softwares, including many of the free options available online, only prepare tax return documentation for people in resident alien or U.S. citizen tax status which results in the wrong forms being sent to the IRS. This is why OIS recommends that students and scholars in non-resident alien tax status file using Sprintax Returns.

Please note that state tax filing and amended tax filing cannot be completed using the Sprintax Returns code referenced above.  Sprintax Returns will offer you the option to prepare any required state government tax documentation or amended tax documentation for an additional cost.

International students and scholars wishing to use Sprintax Returns to complete their tax filing obligation for tax year 2024 may purchase an access code to the Sprintax Returns software through our office via this link. Once you complete the code purchase, you will receive a confirmation message that will contain your code. We recommend that students and scholars initiate the filing process through Sprintax Returns before purchasing a code to ensure they meet the criteria (non-resident alien) to file through Sprintax Returns. **Please note these codes are non-refundable.**

• OIS has also arranged a special tax webinar for NC State to help our international students and scholars navigate this process.  This webinar will be held on Thursday, February 13th at 1:00pm EST. Students and scholars must register in order attend.

Sprintax Returns also has a number of helpful Youtube videos to address common situations and frequently asked questions. They maintain a blog which touches on a number of topics as well.

Sprintax will also host a series of free webinars that explain tax filing responsibilities in more detail. Each webinar will cover the same topics listed below.

• Thursday, April 3rd at 1pm EST – Register Here
• Thursday, April 10th at 2pm EST – Register Here
• Monday, April 14th at 11am EST – Register Here

All webinars will cover:

• An overview of tax for non-resident students and scholars
• Who must file a 2024 US tax return
• What income forms students/scholars may receive
• Forms that need to be completed and sent to the IRS
• We cover terms like FICA, ITIN and Form 1098-T
• What happens if students/scholars don’t file, or misfile
• State tax returns
• How to use Sprintax Returns

Without getting into too much complicated detail, the practical difference between being a resident alien for tax purposes and being a non-resident alien for tax purposes is how you are able to complete the tax filing process and what is required of you.  Whether you are considered a resident alien or non-resident alien depends on how many years you have been in the United States.

Note that being a resident or non-resident for tax purposes is not tied to your immigration status.  For example, it is possible that a F-1 student is not a resident for tuition purposes (because of your non-immigrant visa status) while being a resident for tax purposes because of the length of time they have lived in the United States..

The Sprintax Returns software introduced above will do this calculation for you depending upon the accuracy of the information you enter.  You do not need a special code to access this portion of Sprintax Returns (Step 1) nor will the software let you continue if it is determined you are a resident alien for tax purposes.  Sprintax Returns can only help non-resident aliens file taxes.  If Sprintax Returns determines you are a resident alien, the software will recommend other options for completing your tax filing requirement.

For students and scholars that were physically present in the United States during any part of tax year 2024 but did not earn any US income, your filing obligations are relatively simple.

Even though you did not earn any income in tax year 2024, you must file Form 8843 to complete the federal filing requirement.  Many students and scholars may be able to complete Form 8843 on their own but you can also use the Sprintax Returns software referenced above by purchasing one of the codes.

Once Form 8843 is complete, you will need to mail it to the address provided on page 3 of Form 8843.

Note that if you have F-2 or J-2 dependents, Form 8843 is also required for each dependent that was also physically present during tax year 2024.  Each Form 8843 must be in a separate envelope. If the J-2 dependent was employed, however, they must file their own tax return reflecting their income.

• All international students and scholars must complete Form 8843 regardless of whether income was earned or not.  This includes an additional Form 8843 for each F-2 or J-2 dependent that you had with you during tax year 2024.  Each Form 8843 must be in a separate envelope. If the J-2 dependent was employed, however, they must file their own tax return reflecting their income.

• You will also need to complete federal form 1040-NR.  In most cases, this form is completed using two documents that will be provided to you.
  • A W-2 form will be provided to you by each employer you had during tax year 2024.
  • Certain types of U.S. income may also create a 1042-S which you may also need to complete your tax filing.  A 1042-S is normally created in situations where someone has a fellowship or scholarship that provides funding beyond tuition, or someone has taxable income covered by a tax treaty.  NC State International Compensation and Taxation (ICT) is responsible for creating form 1042-S and will be using Sprintax Calculus to create and distribute 1042-S forms this year.  If you think you are owed a 1042-S form for Tax year 2024 and have already set up your Sprintax Calculus account, make sure that you agree to accept your 1042-S electronically within Sprintax Calculus so there is no delay in getting the form to you once it is ready.  If you think you are owed a 1042-S form for Tax year 2024 but do not have a Sprintax Calculus account, please reach out to ICT as soon as possible at ictquestions@ncsu.edu.  The IRS gives a deadline of March 15, 2025 for 1042-S issuance so eligible students and scholars can expect to receive it by that deadline.
  • Some students may also have a 1099 for other types of less common taxable income.
• Depending upon the state where you were employed, you may also need to file a state tax return form.  In North Carolina, there is a tax filing requirement.  The North Carolina tax form is called D-400 but will be called something different in other states.  This form is also completed using information on the Form W-2.

For students and scholars in non-resident alien status, you can use the Sprintax Returns software referenced in the “What resources are available to help with the tax filing process?” section above to complete your federal and state tax filing requirement.  Please note that Sprintax Returns will prepare the documents for you but you may still need to mail them to the appropriate addresses.

All international students and scholars must file Form 8843 regardless of whether your scholarship or fellowship qualifies as taxable income. 

In most cases, if your scholarship or fellowship only covers tuition and tuition related expenses, you may not be required to file taxes.  However, if your U.S.-based scholarship or fellowship included additional funding for personal expenses like housing, meals, etc. you will likely need to file a tax return.  Sprintax Returns will help you determine your filing requirement based on your situation.

Depending on your situation and if you are classified as a non-resident alien for tax purposes, you will likely need to file:

• Federal tax documentation (Form 1040-NR) 
• State tax documentation (D-400 in North Carolina).  

Note that students with a U.S.-based scholarship or fellowship may receive a 1042-S document which will be required to complete the tax filing process. This document is created by NC State if your fellowship or scholarship was provided by the university. NC State International Compensation and Taxation (ICT) is responsible for creating form 1042-S and will be using Sprintax Calculus to create and distribute 1042-S forms this year.  If you think you are owed a 1042-S form for Tax year 2024 and have already set up your Sprintax Calculus account when ICT reached out, make sure that you agree to accept your 1042-S electronically so there is no delay in getting the form to you once it is ready.  If you think you are owed a 1042-S form for Tax year 2024 but do not have a Sprintax Calculus account yet, please reach out to ICT as soon as possible at ictquestions@ncsu.edu.  The IRS gives a deadline of March 15, 2025 for 1042-S issuance so eligible students and scholars can expect to receive it by that deadline.

Students on scholarship or fellowship do not normally qualify for a Social Security number (SSN) used in the tax filing process (unless they have also authorized campus employment that makes them eligible for a SSN).  In this situation, you need to file for an Individual Taxpayer Identification Number (ITIN).  The ITIN can be requested using federal Form W-7 in one of two ways:

• In advance at an IRS Taxpayer Assistance Center 
• Submit alongside your federal tax filing documentation

If using the second option, Sprintax Returns can help you file for the ITIN alongside your tax year 2024 documentation.

Sprintax provides a number of different tax-related platforms to facilitate various parts of the taxation process for foreign nationals.  What you used to complete your tax assessment with ICT is called Sprintax Calculus which ensures you are taxed correctly according to your immigration status and any tax treaties from which you can benefit.

The Sprintax software that facilitates the tax filing process is called Sprintax Returns and is a different software with a different function that is owned by the same company.

OIS recommends Sprintax Returns because it is specifically designed to accurately prepare tax return documentation for international students and scholars in non-resident alien tax status.  Most other tax preparation software, including many of the free options, only prepare tax return documentation for people in resident alien or U.S citizen tax status. 

The federal tax forms required of a non-resident alien are different from the forms required of other tax statuses.  Filing under the wrong tax status is a mistake that must be corrected with the IRS.

The W-2 is a document you will receive from your employer for every job you worked in the United States during that tax year.  For students that had campus employment but also worked off-campus (through approved CPT or OPT) during tax year 2024, you will have multiple W-2 documents.  For students and scholars employed by NC State during tax year 2024, W-2s are provided by the end of January each year. 

If you received a paycheck from NC State in 2024, make sure to consent to receive an electronic W-2. You must have an SSN to do this and it means you will be able to print the W-2 from MyPack Portal as soon as it is ready.  Electronic W-2 forms are available in MyPack Portal from the end of January until April each year.   If you have an SSN and it has not been updated to the HR system, please reach out to ICT as soon as possible to complete your tax assessment so that your SSN can be updated to the HR system. You can consent to receive your W-2 through MyPack Portal by the following steps: Employee Self Service > Payroll and Compensation > W-2/W-2c Consent. (This means at the end of January 2025, you will be able to print your 2024 Form W-2 directly from MyPack Portal.)  If you have graduated and are locked out of MyPack, you can do a password reset.

If you have not consented to receive it electronically, the university will physically mail your W-2 to you.  Students who worked for NC State University in 2024 should make sure their home mailing address is up-to-date in MyPack Portal ias that is the address that will be used to send physical W-2 forms.Note that if you had multiple on-campus jobs at NC State, those earnings are compiled on the same W-2 since NC State was still your employer while you worked on-campus.

If you were paid by NC State in 2024 and have not yet provided your SSN to International Compensation and Taxation as required, it is likely that your W-2 will be issued without your SSN.  This means that you will need to request a W-2c which is a corrected W-2 as the document you use to correctly file your taxes must include your SSN.

Note: If you had multiple on-campus jobs at NC State in 2024, those earnings are compiled on the same W-2 since NC State was still your employer while you worked on-campus.

If you had a U.S.-based scholarship or fellowship in 2024 or had taxable income covered by a tax treaty in 2024 while at NC State, you may need a 1042-S to complete the tax filing process. If that is the case, NC state will create and issue a 1042-S for you which captures relevant information for the tax return process.

NC State International Compensation and Taxation (ICT) is responsible for creating form 1042-S and will be using Sprintax Calculus to create and distribute 1042-S forms this year.  If you think you are owed a 1042-S form for Tax year 2024 and have already set up your Sprintax Calculus account when ICT reached out, make sure that you agree to accept your 1042-S electronically so there is no delay in getting the form to you once it is ready.  If you think you are owed a 1042-S form for Tax year 2024 but do not have a Sprintax Calculus account, please reach out to ICT as soon as possible at ictquestions@ncsu.edu. 

The IRS gives a deadline of March 15, 2025 for 1042-S issuance so eligible students and scholars can expect to receive it by that deadline.

If you received your SSN after your W-2 was created, you need to complete your employers process for receiving an amended W-2. If NC State was your employer, you first need to securely provide your SSN to both the I-9 Center and International Compensation and Taxation (SSNs should not be sent over email). Once you have done that, the university will create an amended W-2 (called a W-2c) and you will be emailed once the amended form is ready. W-2c forms will begin to be issued after February 15th. Note that you may need to send both the W-2 and W-2c as part of your tax return so make sure you keep the original W-2 for your records.

You will need four things in order to mail your tax forms to the IRS and to any state-level offices:

• Mailing address: Note that federal mailing addresses are different depending upon what you need to mail. People who only need to mail Form 8843 use a different mailing address from those who need to submit tax return documentation.
• Envelope: Envelopes can be purchased at stores like Target or Food Lion. It is okay to fold your tax forms so depending upon the number of pages you have to include, a business envelope is fine. You can also use a catalog or mailer-style envelope but this will impact the required postage.
• Postage/stamp: Stamps can be purchased at Food Lion or at a U.S. Post Office location if you choose to mail your forms from a U.S. Post Office location
• Required forms

Once you have everything ready for mailing, there are two ways to mail your forms:

• Place your addressed and stamped envelope(s) in a U.S. Post Office (USPS) collection box. You can find box locations on the USPS website by searching “Collection Boxes.” There are locations on campus.
• Take your materials to a U.S. Post Office location. At USPS you can purchase stamps as well as certain envelopes. Your materials can be mailed directly from there.

A few additional tips:

• Make sure that you have signed your documents before you mail them.
• If you are mailing your tax documents close to the filing deadline (April 15th for both federal and state of NC filing), you may want to visit a U.S. Post Office to mail your tax return documents. This also gives you the opportunity to purchase tracking on your tax return documentation so you have proof of when your documents were mailed and so you can also see when they reach their destination.