Tax Information for International Students and Scholars

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Sprintax offers several live webinars that cover topics such as who must file, tax residency, FICA, State returns, implications of misfiling, as well as how to use Sprintax to prepare a compliant tax return. We strongly encourage you to attend one of these webinars.

See dates and registration links above, under the "Sprintax" tab.

The most crucial step in filing your taxes is to determine your tax residency status for federal income tax purposes.

Your tax filing status is separate from your immigration status.

You may be a Resident for tax purposes even though you are still a Non-Resident for immigration purposes. Sprintax will determine your tax residency for free if you create an account and fill out the first section (Residency). If you are a Non-Resident for tax purposes, Sprintax will allow you to continue to the following sections. If you are a Resident for tax purposes, then Sprintax will indicate this and will not allow you to continue.

You will need documentation of all Taxable Income.

For students who received income from Miami for the current tax year:

Please wait to file your taxes until you have received your 1042-S (for taxable scholarship income) and/or W-2 (for wages) from the Miami Payroll Office. We expect the W-2 forms to be issued by January 31st and the 1042-S forms to be mailed out by March 5th. It is important that your current mailing address is accurate in Workday, as that is the address to which the 1042-S forms will be mailed.

For students with non-Miami income and tax documents:

f you had income from any other source (e.g. off-campus employment/CPT, lottery or gambling winnings, dividends or sales of stocks or cryptocurrencies, interest on bank accounts, or other taxable income) you should receive a tax document by early March for that as well. If you do not, please follow-up directly with the company or organization that provided the funds.

For students whose home countries have a tax treaty with the U.S.:

You may have an 8233 form to sign each calendar year (December or January) in order to claim a tax treaty benefit. You may contact Payroll Services with questions.

Students with no taxable income will only need to file the Form 8843. Students and scholars with taxable income will need to file Federal, State, and Local tax forms.

Students who are non-residents for tax purposes (see "Step 3: In February or March, determine your Tax Residency status") are encouraged to use Sprintax software to file their federal and state tax returns.

For more information, review the following pages:

Tax Forms to File

Important Tax Terms

A failure to comply with U.S. tax requirements can negatively impact future applications for U.S. visas or permanent residency. Additionally, filing tax forms late may result in fines, interest on taxes owed, loss of refunds, or other consequences.

If you anticipate filing late, you may request a filing extension before April 15th. An extension allows you to file your taxes through October 15th with no late filing fee applied. However, you are still subject to interest charged on any taxes you owe that are not paid at the time that you request the extension. If you failed to file in the past or need to make an adjustment to a tax return you have already submitted, it is also possible to file late (sometimes referred to as filing “back taxes”) and/or to file an amended return for prior tax years.

Students and scholars in the U.S. can avoid any interest or penalties on their taxes if they file a U.S. tax return on a timely basis.

In the U.S, various taxes are "withheld" from your income payments and paid directly on your behalf. These might include federal income taxes, state income taxes, local income taxes, and Medicare. These taxes could add up to 15-25% of your gross pay. It is important to consider this as you prepare your personal budget for the year. You should expect to receive about 75-85% of your gross (total) pay when you receive your bi-weekly payments from Miami.

Additionally, since Graduate Assistantship (GA) contracts for fall semester begin in mid- or late-August, your first payment may not be for a full two week's wages, depending on when the pay period ends. GAs should anticipate a payment proportionate with the percentage of the pay period worked.

Here is a simplified example of these two factors. Please note that the amounts listed in this example are for demonstration purposes only:

1. Example GA Contract Stipend = $9,000 for a 9-month contract starting August 15
2. $9,000 divided by 9 months = $1,000 per month
3. Assuming a 4-week month = $500 gross payment per bi-weekly pay period
4. If your contract begins in late August and you work only one week in August = $250 gross pay in August
5. Taxes will be withheld at approximately 15%, therefore the "net payment" (what is actually paid) will be:
   • August: $250 - $37.50 (15%) = $212.50
   • September - April: $500 - $75 (15%) = $425 per pay period
   • Your final payment will also be calculated by the percentage of the pay period worked for GA contracts that end in May

Students from countries that have a Tax Treaty with the U.S. may be exempt from paying some taxes, depending on the terms of the treaty.

Students who do not have a Social Security number (SSN) will need to apply for one approximately one month after arriving in the U.S. Once issued a Social Security number, they will also need to complete annual paperwork with the Human Resources office.

All students with Graduate Assistantships will be asked to complete forms in the Payroll Services office during orientation. The information that you provide on those forms will enable Miami to determine whether you are eligible for tax treaty benefits and at what rate you should be taxed.

We recognize that taxes are not a "fun" topic, but we want to make sure you are aware of the U.S. system of taxation and of your responsibilities. We will review this information during orientation as well, but we hope that you are able to use this information to identify a realistic monthly budget for your housing, food, health insurance, and other fees and living costs as you plan your move to the U.S.

No, Miami University staff are not qualified nor allowed to provide individual tax advice. We recommend that you use Sprintax if you are a Non-Resident for tax purposes.

We recommend that you file your taxes as soon as possible, but the IRS might charge you with a late filing fee.

Yes, better late than never. You can even file taxes for previous tax years, but you may have to pay a late filing fee.

Yes, you are eligible for a filing extension regardless of immigration status.