U.S. Tax Information

To help NC State international students and scholars with their tax filing responsibilities, OIS has arranged access to Sprintax Tax Return software. 

Sprintax 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 and OIS will provide access codes for a $5 fee for federal tax filing.  Sprintax 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. 

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

We no longer have codes for Tax Year 2022. Students can still use Sprintax to file federal and state tax returns but must pay full price. International students and scholars wishing to use Sprintax to complete their tax filing obligation for tax year 2022 may purchase an access code to the Sprintax software through our office. 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 before purchasing a code to ensure they meet the criteria (non-resident alien) to file through Sprintax. **Please note these codes are non-refundable.**

• OIS also arranged for a special virtual tax webinar for NC State to help our international students and scholars navigate this process.  The recording is now available.

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 2022 started on January 1, 2022 and ended on December 31, 2022.

The tax filing process for tax year 2022 officially begins on January 23, 2023 and has a deadline of April 18, 2023 (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 2022.

International students and scholars who were physically present in the United States for any part of 2022 are legally required to file tax documentation by April 18, 2023. This is true regardless of whether or not the individual received any income in 2022.

For new international students or scholars who did not arrive in the United States until 2023 (January 1, 2023 or later), you do not have any filing obligations this year.

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 software introduced below 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 (Step 1) nor will the software let you continue if it is determined you are a resident alien for tax purposes.  Sprintax can only help non-resident aliens file taxes.  If Sprintax 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 2022 but did not earn any US income, your filing obligations are relatively simple.

Even though you did not earn any income in tax year 2022, 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 software referenced below 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 2022.  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 2022.  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 2022.
  • Certain types of US 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. OIS was notified that 1042-S forms were physically mailed on March 14, 2023 to those who need that form to complete their tax filing. Note that this was physically mailed to you so please check your mailboxes. If you believe you were supposed to receive Form 1042-S but you have not received one, please contact International Compensation and Taxation at ictquestions@ncsu.edu. OIS is not involved in the issuance of Form 1042-S.
  • 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 software explained below to complete your federal and state tax filing requirement.  Please note that Sprintax will prepare the documents for you but you will still need to mail them to the appropriate addresses.

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 2022, you will have multiple W-2 documents.  For students and scholars employed by NC State during tax year 2022, W-2s are normally provided by the end of January each year. 

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.

***Students who worked for NC State University in 2022 should make sure their home address is up-to-date in MyPack Portal in order to receive your Form W-2, which you will need to file your tax return. W-2s will also be accessible in MyPack Portal, but usually only until the end of April each year. If you have graduated and are locked out of MyPack, you can do a password reset.

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 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).  

Students on scholarship or fellowship do not normally qualify for a Social Security number (SSN) used in the tax filing process.  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 can help you file for the ITIN alongside your tax year 2022 documentation.

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. We will update with webinar dates and times as soon as they are available.

Friday, April 14, 2023 at 12pm EST – Register here

All webinars will cover:

• An overview of tax for non-resident students and scholars
• Who must file a 2022 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