Foreign Student/ Foreign Scholar filing requirements for U.S. Federal Income Tax:
This information is for student in F-1 and J-1 Status and scholars in J-1, and it is intended to provide you with a general overview of the US Income Tax filing requirements and the services that we provide at the Office of International Student Services (ISS).
Barry University does not give tax advice and does not guarantee nor are we responsible for any final tax results. It is the responsibility of each international student, scholars and dependent to comply with US Tax regulations. We offer information in the form of resources; however, our staff is not trained to give any tax advice and we disclaim any liability caused by any misrepresentation or misuse of the resources at the student’s disposal.
Please note, the tax filing deadline for the 2023 year is Monday, April 15th, 2024.
Persons who must comply with IRS filing requirements:
All international students and scholars and their dependents in "F" and "J" immigration status that were present in the U.S. in 2023 must comply with certain filing requirements with the IRS:
- International students and scholars and their dependents in "F" and "J" immigration status with any U.S. source income in 2023 are required to file a U.S. income tax return (usually Form 1040NR) and Form 8843 with the IRS by April 15, 2024.
- International students and scholars and their dependents in "F" and "J" status that spent time in the U.S. in F or J status in 2023 but did not earn any U.S. source income in 2023 are required to file a Form 8843 with the IRS by June 15, 2024.
*It is important to note that the IRS imposes penalties and potential interest charges for various tax-related violations. Some common penalties include failure to file, failure to pay, accuracy-related penalty, underpayment, etc.*
How to File?
ISS has teamed up with Sprintax to provide a low cost and easy-to-use tax preparation software designed for nonresident students and scholars in the US. To use Sprintax, you will need to use the assigned access code. Please reach out to ISS for the assigned access code. Said codes are given on a first-come, first-served basis.
We (and all other university staff) are not qualified or allowed to provide individual tax advice.
After you login to Sprintax, you will be asked a series of questions about the time you have spent in the US over recent years. Sprintax will then determine your tax status. If it determines that you are a “nonresident alien” (NRA) for federal tax purposes, you can continue to use the software and respond to a series of guided questions. Sprintax will then complete and generate the tax forms you need to send to the tax authorities.
However, if Sprintax determines that you are a resident alien for federal tax purposes, you won’t be able to continue using the software.
Tax Deductions
Any person who earns money in the U.S. may be required to pay income tax. This tax is normally withheld from the salary you receive, and an income tax return is filed by April 15, covering the previous year in which you earned money.
If you receive an income through an assistantship, other on-campus employment, or authorized off-campus employment, you will be asked to complete various forms, which allows the payroll department to estimate how much tax to withhold. If you receive scholarships or fellowships from the Barry University, part of the amounts you receive may be subject to taxes. Any excess tax you pay will be refunded to you when you file a tax return. You cannot state that you are exempt from taxes unless you have a verified reason for doing so (i.e., a reciprocal tax treaty between your government and the U.S.). Erroneously stating that you are exempt may carry an expensive penalty.
Due to tax withholdings, your Barry University paycheck may be lower than you expected. How much money is withheld from your paycheck depends on your tax status which, in turn, is determined by your visa classification and the amount of time you have spent in the United States. Although income tax may be legitimately withheld from your paycheck, your employer should not withhold F.I.C.A. or Medicare (Social Security taxes) if you have been a student in F-1 or J-1 status for less than five years or an exchange visitor/ scholar in J-1 status for less than two years. Dependents in J-2 status who earn money in the U.S. are subject to Social Security taxes from the start of their employment in the U.S.
The Barry University Business and Finance Office determines Income Tax and Social Security tax withholding for international students and scholars who receive funding from Barry University. The Business and Finance Office will take into consideration immigration status, any tax treaty the person’s home country may have with the U.S., and length of time the scholar has been in the U.S., to determine the amount of withholding, if any. Questions regarding tax withholdings should be directed to Barry’s Business and Finance Office at 305-899-4724.
Documents Needed to File
- Valid Passport.
- Visa/Immigration Status Information, including Form I-20 (if F Status) or Form DS-2019 (if J Status).
- Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) – only if you have been assigned one.
- I-94 - US entry and exit dates for current and past visits to the US.
- Forms W-2, 1042-S and/or 1099 (if you have received any).
Tax Responsibilities for International Students with Scholarships
If you receive a scholarship or award that exceeds tuition and mandatory fees and/or student employment wages, any taxable portion of your award and/or wages is subject to federal tax withholding.
The Barry University Business and Finance Office determines federal tax withholding for international students and scholars who receive a scholarship or award that exceeds tuition and mandatory fees from Barry University. The Business and Finance Office will take into consideration immigration status, any tax treaty the person’s home country may have with the U.S., and length of time the scholar has been in the U.S., to determine the amount of withholding, if any. Questions regarding tax withholdings should be directed to Barry’s Business and Finance Office at 305-899-4724.
IRS Resources
The IRS website offers valuable information and resources for tax filing:
Miami IRS Office:
51 S.W. 1st Avenue, Federal Building, Miami, FL 33130
(Accessible by Metrorail; exit at the Government Center Station)
Hours: Monday-Friday, 8am to 4:30pm
Phone: 305-982-5077 or 1-800-829-1040