Visa Categories
U.S. Income Tax
U.S. Income Tax Process
When you start a job or receive other taxable U.S. income, such as a taxable stipend, the U.S. operates on a "pay-as-you-go" tax system. This means that income taxes can be withheld from your pay when you start a job or receive other forms of taxable income, like a taxable scholarship or fellowship. In these situations, your employer or income provider may need to withhold a portion of your income for taxes.
Annual Tax Filing
During the annual tax filing season, which typically begins in April, you may be required to file a tax return or other tax forms to report your tax situation for the previous tax year. For example, for the tax year January 1 - December 31, 2022, the tax filing season starts in 2023, with a tax filing deadline of April 15. During tax filing, you will report your total income for the tax year and the amount of tax already withheld and calculate whether you owe additional tax or are eligible for a tax refund if you paid more in taxes than you owe.
Tax Filing Deadlines
2025 filing dates are not available at this time. Please check this page for updates.
- For individuals with U.S. source income in 2025: TBA
- For individuals with no U.S. source income while physically present in the U.S. in 2025: TBA
DISCLAIMER: The Office of International Services is NOT permitted to assist any student/scholar with any IRS tax form preparation or tax-related questions. The information provided is intended for your benefit. Any questions or concerns should be directed to Sprintax, a certified tax preparer, or a local IRS field office.
Tax Resident versus Tax Non-Resident:
The U.S. tax system distinguishes between tax residents, subject to the same tax rules as U.S. citizens and permanent residents, and tax non-residents. Most international students and scholars are initially considered tax non-residents, particularly during their early years of studying or residing in the U.S. For example, F-1 students typically fall into the tax non-resident category for the first five years of their physical presence in F-1 status. Your tax residency status affects how taxable income is defined, your eligibility for tax benefits (including tax treaty benefits), and the amount of tax that may be withheld from your income or other taxable earnings.
Federal & State Tax:
U.S. income taxes operate at both federal (national) and state levels. While the U.S. federal government and states generally follow the same tax calendar, there can be variations in tax regulations between the federal government and different states. For instance, federal taxes are administered by the Internal Revenue Service (IRS), while each state, such as Pennsylvania, has its own set of tax requirements managed by its respective Department of Revenue.
About Sprintax
Thomas Jefferson University has partnered with Sprintax to simplify your U.S. tax matters. Sprintax is a specialized tax return preparation software tailored for nonresident alien students, scholars, trainees, researchers, and other educational immigration statuses. Its primary purpose is to help you determine your residency status and prepare your U.S. federal income tax filings.
Sprintax streamlines the tax preparation process, helps organize essential documents, and checks if you're eligible for a tax refund.
Please note that if you are a resident alien for federal tax purposes, Sprintax is not suitable for your tax needs. In that case, you should consider using tax preparation software designed for resident aliens.
- Gather Required Documents: Collect the necessary documents and information, including:
- W-2, Wage and Tax Statement: reports U.S. earnings
- 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding: reports stipend, scholarship, or fellowship income; travel grants; or income covered by a tax treaty
- 1099: reports miscellaneous income, including freelance earnings or interest on bank accounts
- Passport, Form I-20 (for F visa holders), or DS-2019 (for J visa holders)
- Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)
- A copy of last year’s return if you were in the U.S. and filed a tax return
- Create a Sprintax Account: Set up a Sprintax account or log in to your existing one. You'll receive a Sprintax Access Code to file your federal return and Form 8843 at no cost. Find the code in the International Services Portal or through the monthly newsletter.
- Follow Sprintax Instruction: Sprintax will assist in determining your tax residency status. If you are a nonresident, the software will generate your completed federal tax return or Form 8843.
- State Tax Return (if applicable): Complete your state tax return if required. Sprintax will determine if you need to file a state return and assist you in the process, though there may be a filing cost involved.
- File Your Returns: Carefully read and follow the instructions provided by Sprintax for filing and mailing your returns.
Resources
- Sprintax: Contact Sprintax at hello@sprintax.com.
- Linda Day: If you received income from Jefferson, you can reach out to Linda Day, Payroll Manager, at Linda.Day@jefferson.edu.
- Internal Revenue Services (IRS): For general tax inquiries, contact the IRS at 800-829-1040.
- Pennsylvania Department of Revenue: For state tax-related questions in Pennsylvania, call 215-787-8201.
- New Jersey Department of Treasury: Reach out to the New Jersey Department of Treasury at 800-323-4400 for state tax matters in New Jersey.