Tax Information
Tax Obligations for International Students & Scholars
As an international student or scholar, you are legally required to file a tax return if you worked in the U.S. or received a stipend, grant, or allowance. If you did not work or receive income in the US, you are still legally obligated to file Form 8843 with the Internal Revenue Service (IRS). Persons who reside temporarily in the United States in non-immigrant status are categorized by USCIS as nonresident aliens. The most common non-immigrant statuses at the university include F-1, J-1, J-2, and H-1B.
For IRS purposes, a nonresident alien is any non-citizen or lawful permanent resident who has not resided in the U.S. for more than 182 days in any given year, as calculated by the substantial presence test. Students on F or J visa status are exempt from counting days toward the substantial presence test for a period of five calendar years. Persons in J non-student status are exempt from counting days toward the substantial presence test for a period of two calendar years out of every seven. All F-1 and J-1 visa holders are exempt from FICA during any year in which they are a nonresident.
Persons who are considered resident aliens for U.S. tax purposes meet either the green card test or the substantial presence test for the calendar year. Your worldwide income is subject to U.S. income tax the same way as a U.S. citizen. Persons who meet the substantial presence test will be treated as tax residents (which may include withholding of Social Security and Medicare tax, known as FICA, from employment compensation).
Missouri S&T has a cooperative agreement with Sprintax, a company that provides software to assist international students and scholars with meeting IRS tax requirements. Under this agreement, international students are provided free access to the software. The Sprintax software will guide you through the process, and help you prepare the necessary tax documents to file your Federal tax return. In some instances, Sprintax may be used to prepare documents for State tax returns, but costs may apply.
Request a FREE Sprintax Access Code
A unique access code is available to all currently enrolled students/scholars and students who are active on OPT/STEM OPT/Academic Training. The code has been sent out by email to students and scholars.
Questions? Contact Sprintax Directly
Below are links to additional resources to assist you with understanding your tax obligations:
Sprintax web page - Information for students and scholars
Instructions for Students 2024
Follow International Student and Scholar Services