The U.S. Internal Revenue Service (IRS) has announced that it will begin accepting tax return filings for income earned in 2021 on January 24, 2022.
The Center for International Services specializes in immigration matters, not taxes. If you require additional information or have specific questions, please direct your inquiries to an international tax professional or call the IRS International Customer Service at 267.941.1000.
All Individuals in F and J Status
Everybody in F or J status has a tax filing requirement. If you were physically present in the U.S. in F or J status anytime between January 1 and December 31, 2021, you are required to mail a Form 8843 to the IRS (the U.S. tax agency), even if you had no income. Completion of Form 8843 is relatively simple and you do NOT need to use a tax preparation software program to complete it. You should be able to complete Form 8843 on your own and mail it to the IRS.
Form 8843
Who has to complete Form 8843?
ALL non-resident aliens must fill out Form 8843, even if you did NOT earn any income, if you were:
- In the US during 2021.
- In F, M, J, or Q status (including dependent statuses: F-2, J-2, etc.).
How do I learn more about completing Form 8843?
- You may find this Tutorial from the IRS helpful in completing your Form 8843.
In Item 9 on the 8843 Form, Academic Institution Information:
When asked to provide the name, address, and telephone number of the academic institution that you attended during the 2021 academic year, please enter:
Syracuse University
Syracuse, NY 13244
315.443.1870
In Item 10 on the 8843 Form, Academic Program Information:
When asked to provide the name, address, and telephone number of the director of your academic program, you should list the dean of the school/college in which you are currently studying. Please refer to the list below:
School of Architecture
Michael A. Speaks, Dean
204 Slocum Hall
Syracuse, NY 13244
315.443.0790
The College of Arts and Sciences
Karin Ruhlandt, Dean
300 Hall of Languages
Syracuse, NY 13244
315.443.3940
School of Education
Kelly Chandler-Olcott, Interim Dean
230 Huntington Hall
Syracuse, NY 13244
315.443.4751
L.C. Smith College of Engineering and Computer Science
J. Cole Smith, Dean
223 Link Hall
Syracuse, NY 13244
315.443.4341
David B. Falk College of Sport and Human Dynamics
Diane Lyden Murphy, Dean
440 White Hall
Syracuse, NY 13244
315.443.5582
School of Information Studies
Rajiv Dewan, Dean
343 Hinds Hall
Syracuse, NY 13244
315.443.2736
College of Law
Craig M. Boise, Dean
440 College of Law
Syracuse, NY 13244
315.443.9580
Whitman School of Management
Eugene Anderson, Dean
Whitman SOM, Suite 415
Syracuse, NY 13244
315.443.3751
Maxwell School of Citizenship and Public Affairs
David M. Van Slyke, Dean
200 Eggers Hall
Syracuse, NY 13244
315.443.2252
S.I. Newhouse School of Public Communications
Mark J. Lodato, Dean
400 Newhouse 1
Syracuse, NY 13244
315.443.1909
College of Visual and Performing Arts
Michael S. Tick, Dean
200 Crouse College
Syracuse, NY 13244
315.443.5889
Mail Form 8843 to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
Fs and Js That Had Income in the 2021 Tax Year (Jan. 1-Dec. 31, 2021)
- If you had income (salary, stipend, prize money, etc.) during the 2021 tax year (Jan. 1-Dec. 31, 2021), you are also required to file a tax return (Form 1040 NR) to reconcile your accounts with the IRS.
- If you had income, an estimated amount of your tax liability may have been withheld and paid over to the government toward your tax liability. If the estimated amount withheld is more than what you actually owe in taxes, filing a tax return is how you will receive a refund of any taxes withheld above the amount you owe. You will also file a tax return to determine if the amount withheld was less than what you actually owe. Filing a tax return form does NOT necessarily mean you will get taxes that you paid refunded to you. You will receive a refund if what has been withheld was an overestimate. You may have to pay more in taxes if the estimate was less than what you actually owe.
- There is no minimum dollar amount of income that triggers a filing requirement for a nonresident alien, including a foreign student or a foreign scholar. If you earned income, you are required to file a tax return.
- Income that is not taxable because of an income tax treaty must be reported on a U.S. income tax return even though no income tax is due on the U.S. income tax return.
- An income tax return (Form 1040 NR) is NOT required to be filed by nonresident alien students and scholars who have income ONLY from: foreign sources (family funds, home country scholarship, etc.); interest income (from a U.S. bank, U.S. savings and loan institution, U.S. credit union, U.S. insurance company); an investment that generates portfolio interest; a scholarship or fellowship grant that covers tuition only. However, these individuals must file a Form 8843.
- NOTE: You may receive a Form 1098-T Tuition Statement from Syracuse University. Nonresidents are NOT eligible to claim education expense tax credits. You do NOT need this form and this form CANNOT be used for a nonresident tax return.
Filing Your Non-Resident Tax Return Forms Using Sprintax
NOTE: In general, most (but not all) F-1 and J-1 students and scholars who are nonresidents for tax purposes cannot use tax software programs designed for residents for tax purposes. You must determine your resident vs. nonresident filing status before completing a tax return to know whether you should file as a nonresident or a resident.
- The Center for International Services has purchased access to an online tax preparation software program called Sprintax to make your nonresident U.S. tax filing obligation easier for you. Sprintax will guide you through the tax filing process through a series of questions about your situation. It will assist you in preparing your federal tax return and advise you if you can file electronically or if you have to print and mail your tax return. If you use Sprintax to file your state tax returns, you will need to print them out and mail them.
- Sprintax will help you determine if you are a nonresident for tax purposes. If you are a nonresident for tax purposes, Sprintax will prepare your federal tax forms for free by using the access code that will be provided in an email sent to all students registered in 2021and students with approved Optional Practical Training (OPT) and STEM OPT. Look for an email from international@syr.edu with the subject line Sprintax Preparation Software Program to be sent in mid-February 2022. Additional services for state tax filings will be available to you for a fee paid directly to Sprintax.
Students who are determined to be residents for tax purposes CANNOT use Sprintax and will be referred to another preparation program.
Filing Deadlines
- If you earned income and received a Form W-2 reporting wages and had federal taxes withheld from your pay, the deadline to submit your U.S. income tax return to the IRS is Monday, April 18, 2022.
- If you did not receive a Form W-2 but only a Form 1042-S, the deadline to submit your U.S. income tax return to the IRS is June 15, 2022.
What Documents Do You Need to Use Sprintax?
- Your passport.
- Your I-20 or DS-2019.
- Your social security number (SSN) or Individual Taxpayer Identification Number (ITIN); if you do not have an SSN or ITIN, you will need to apply for one.
- An ITIN may be applied for at the same time as filing your tax return. You should follow the instructions in Sprintax and make an appointment at the Taxpayer Assistance Center (in downtown Syracuse) to have your immigration documents authenticated so that you do not have to mail your original passport to the IRS.
- A social security number may be applied for only if you are currently working.
- Your U.S. entry and exit dates for current and all past visits to the U.S. — you need to print out of the travel history page of your I-94 or refer to the exit and entry stamps in your passport.
- If you received wages, the Form W-2(s) you received from your employer(s); if you received wages from Syracuse University, see your MySlice record for the Form W-2.
- If you received a scholarship or fellowship grant in excess of tuition, claimed tax treaty benefits or received other non-payroll payments, the Form 1042-S you received from the payor; if you received such payments from Syracuse University, your Form 1042-S should be mailed to you through the U.S. Postal Service or uploaded to the Foreign National Information System (FNIS) website by March 15.
- If you are using Sprintax to complete a state tax return, a copy of your already completed federal tax return.
Getting Started with Sprintax
- Access Sprintax.
- Create a Sprintax account or sign in to your account if you have previously used Sprintax.
- Complete the questionnaire.
- Use the access code you will receive in an email from international@syr.edu in mid-February 2022 when requested at the payment stage.
- Sprintax will prepare your tax return and determine if you are owed a refund or owe more in taxes.
- Sprintax will advise if you can file electronically or if you have to print and mail your tax return. The deadline for filing is April 18, 2022. State tax returns will likely need to be printed out, signed and mailed. It will depend on the state.
- If you are due a refund, you will be able to indicate whether you want it deposited electronically into your bank account or if you want a paper check mailed to you. If you owe money, you will need to pay it at the time you file your tax return, either electronically, by check or by money order.
- Mail your state tax documents (and if necessary, payment of additional taxes) to the address instructed by Sprintax by April 18, 2022.
For Further Assistance
- Watch the Sprintax YouTube videos for more details.
- Email Sprintax at hello@sprintax.com.
- Use their online chat system.
- Check the Sprintax blog.
Free Sprintax Webinars
Sprintax Active Webinar Schedule (General sessions suitable for majority of visa types)
- Wednesday, Feb. 23 @ Noon EST – Register here
- Wednesday, March 2 @ 3 p.m. EST – Register here
- Tuesday, March 15 @ 1 p.m. EST – Register here
- Thursday, March 24 @ 3 p.m. EST – Register here
- Wednesday, March 30 @ Noon EST – Register here
- Wednesday, April 6 @ 1 p.m. EST – Register here
- Tuesday, April 12 @ 1 p.m. EST – Register here
- Thursday, April 14 @ Noon EST – Register here
J-1 Scholar Specific Sessions
- Feb 24 @ 1 p.m. EST: Register here
- March 24 @ Noon EST: Register here
The informational webinars will cover:
- An overview of tax for nonresident students and scholars.
- Who must file a 2021 U.S. tax return.
- What income forms you may receive.
- Forms that need to be completed and sent to the IRS.
- Terms like FICA, ITIN and Form 1098-T.
- What happens if students don’t file, or misfile.
- State tax returns.
- IRS stimulus payments.
- Sprintax overview.
Filing Your Nonresident Tax Return Without Using Sprintax
- Determine whether you are a resident or nonresident for tax purposes
I am a nonresident for tax purposes
I earned income in 2021
- Taxation of Nonresidents for Tax Purposes
- US Tax Guide for Nonresidents-LINKS to 2020 BOOKLET
- Form 8843
- Additional Income Tax Forms
- Individual Taxpayer Identification Number
If you earned a scholarship or held a fellowship with a stipend in 2021
OR
If you claimed benefits of a tax treaty on wages or any other type of payment,
OR
If tax was withheld from a non-payroll payment received in 2021,
You will receive form 1042-S to use to prepare your tax return. Syracuse University will mail this to you or it will be uploaded to the FNIS website by March 15, 2022. If you are unsure if you need to wait for form 1042-S to prepare your tax return, please contact the Payroll Office at nratax@syr.edu.
I did NOT earn income in 2021
If I Am a Resident for Tax Purposes
Tax Preparation Resources
File your taxes by the deadline - April 18, 2022
Tax Preparation Resources
Tax Forms and Resources
Federal Tax Forms:
- Form 1040NR - Instructions-ONLY IN DRAFT
- Form 1040NR
- Form 8843
- Form W-7
- Form W-7 Instructions
- Application for Automatic Extension of Time to File Federal Tax Return
New York State Tax Forms:
- IT 203 Form Instructions
- IT-203 Nonresident form-NOT YET AVAILABLE FOR 2021
- IT 203-B Form
- IT-201 Instructions Resident long form-NOT YET AVAILABLE FOR 2021
- Application for Automatic Extension of Time to File New York State Tax Return
Income Tax Resources:
- IRS Homepage
- International Student and Scholar IRS Resources
- New York State Department of Taxation and Finance
Income Tax Publications:
- Withholding of Tax on Nonresident Aliens and Foreign Entities(Publication 515)
- S. Tax Treaties(Publication 901)
- Tax Benefits for Education(Publication 970)-
- Exemptions, Standard Deductions, and Filing Information (Publication 501)
- Employer's Tax Guide(Publication 15)
Tax Helplines
- Federal Taxes - 800.829.1040
- NY State Taxes - 800.225.5829 or 518.457.5181