/Office of Global Affairs
Visa and Immigration Services

U.S. Federal and State Tax Filing

If you were physically present in the United States at any time during the tax year, you may be required to file U.S. tax forms.

This page provides general information to help you understand your responsibilities. It is intended only as a starting point.

Please note that Visa and Immigration Services (VIS) staff cannot provide tax advice or help you complete tax forms. If you have questions about your tax return, contact Sprintax, a certified tax preparer, or the Internal Revenue Service (IRS).

U.S. Income Tax Basics

Your tax residency status is different from your immigration status.

Your tax status is based on how long you have been physically present in the United States. Special rules apply to individuals in F and J status.

If you spend even one day in the United States during a calendar year, that year is considered a tax year.

  • F and J Students: Most students in F-1 or J-1 status are considered nonresident aliens for tax purposes during their first five tax years in the United States. These five years do not need to be consecutive.
  • J Scholars and Dependents: Most J-1 researchers, professors, and their dependents are considered nonresident aliens for two out of every six tax years.

Filing Obligations

If you are a nonresident for tax purposes, you must file the appropriate nonresident tax forms.

You must file Form 8843 if you were present in the United States during the tax year, even if you did not earn any income.

If you earned income in the United States, you may also need to file:

  • a federal tax return
  • a state tax return, depending on where you lived or worked

Federal and State Tax Filing

If you were present in the United States in F or J status between January 1 and December 31, you are generally required to file Form 8843 with the IRS.

If you earned income during the year, you will likely also need to file:

  • a federal tax return

  • a state tax return

VIS cannot assist with preparing tax forms. For help, contact Sprintax, another tax professional, or the IRS.

Filing Deadlines

If you earned income in the United States, the federal tax filing deadline is typically April 15.

If you did not earn income, but were present in the United States, the deadline to file Form 8843 is June 15.

If you cannot file by the deadline, you must request an automatic extension from the IRS.

Consequences of Not Filing

Failure to file required tax forms may result in serious consequences, including:

  • denial of future immigration benefits
  • denial of visa renewals
  • fines or interest on unpaid taxes
  • loss of potential tax refunds

If you discover an error after filing, you may be able to submit an amended tax return.

How to File Your Taxes

Stony Brook University partners with Sprintax, a tax preparation software designed specifically for nonresident students and scholars.

Sprintax will guide you through the tax filing process and generate the forms you need to submit to the IRS.

Free Sprintax Access for Federal Tax Filing
 The Office of Global Affairs covers the cost of your federal tax filing through Sprintax. Check your email for a message from International Student Services (ISS) with your Sprintax access code.

If you are required to file a state tax return, you will be responsible for the associated fee (approximately $45 through Sprintax).

Need Sprintax Support?
If you need assistance while using Sprintax, you can contact their support team:

Sprintax support staff can help answer questions about using the software and completing your tax return.

Steps to File Your U.S. Tax Return

Before you begin, collect the documents you may need.

Your situation determines which forms you will receive.

Common documents include:
  • Passport
  • Visa information and immigration documents (I-20 or DS-2019)
  • U.S. entry and exit dates
  • Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), if applicable
You may also receive the following tax forms.
  • Form W-2: This form reports your wage earnings if you worked. If you had more than one employer, you should get a W-2 from each employer. It is issued by the end of January for the previous year. Make sure all employers from last year have an up-to-date address for you. If you worked in the U.S. and have not received a Form W-2, contact your employer for a copy.
    • Stony Brook W-2s are mailed to your mailing address listed in SOLAR at the end of January. If you need to retrieve your W-2 online, please follow these instructions to create a NYS Payroll Online account. Additional questions can be directed to state_payroll@stonybrook.edu.

  • Form 1042-S: This form is issued to report stipends, scholarships, fellowship income and/or travel grants.
    • If you are from a country which has a tax treaty with the U.S., or you received a U.S. based scholarship or fellowship, you may also receive Form 1042-S.
    • This form is generally mailed around March 15th to your mailing address listed in SOLAR. If you do not receive it, contact state_payroll@stonybrook.edu
    • Only Nonresident Aliens receive this form. If your tax status changes to a Resident Alien because of having spent more than 5 years in the U.S. you will not get a 1042-S. If you're not sure of your tax status, log in to Sprintax to check.

  • Form 1098-T: This form reports tuition payments and educational financial aid. Student Financial Services issues this document. For more details, visit the Student Financial Services information page.

  • Form 1099: This form reports certain types of miscellaneous income, such as bank interest.

Create a Sprintax account and follow the instructions provided.

Sprintax will ask you questions to determine your tax residency status and will prepare the correct tax forms.

Your information will be saved so you can return to your account later.

Sprintax will generate the correct forms for your situation.

If you did not earn income, Sprintax will generate Form 8843.

If you earned income, Sprintax will generate Form 1040NR and any other required forms.

After completing your federal return, Sprintax will inform you if you must file a state tax return.

Each state has different tax rules. Your federal tax status may be different from your state tax status.

The IRS accepts tax returns beginning in late January.

Sprintax will tell you whether you can:
  • file electronically, or
  • print and mail your tax forms

If you are filing for the first time, you may need to mail your tax return.

Follow the instructions provided with your tax forms to ensure the correct mailing address.

Mailing Your Tax Return
If you must mail your tax return, carefully review the instructions included with your forms.

Make sure your envelope includes:

  • the correct destination address
  • your return address
  • proper postage
International Student Services (ISS) is offering free envelopes and assistance in mailing your tax return forms if e-filing isn’t an option.  Visit them at the International Student Center located S1450 Melville Library, right next to the Commuter Lounge!

If you are mailing close to the deadline, consider sending your documents directly from a U.S. Post Office.

Tax Treaties

The United States has tax treaties with more than 50 countries. These treaties may provide benefits such as:

  • exemption from certain types of income tax
  • limits on taxable income
  • tax benefits for a specific number of years

Tax software such as Sprintax will determine whether treaty benefits apply to you.

For more information, see IRS Publication 901: U.S. Tax Treaties.

Tax treaties usually apply only to federal taxes and may not apply to state taxes.

Avoid Costly Filing Errors

Do not use tax software designed for U.S. residents, such as TurboTax, unless you are eligible to file as a resident for tax purposes.

Using the wrong tax forms may result in incorrect filings and possible tax penalties.

Be Aware of Tax Scams

Tax scams are common. Scammers may contact individuals by phone, email, or regular mail.

The IRS does not contact taxpayers by email, text message, or social media to request personal information.

If you receive suspicious communication claiming to be from the IRS, do not respond. Verify the information using official IRS resources.

Helpful Resources

The following resources may help you understand your tax responsibilities.

IRS Resources
Tax Preparation Software
Professional Tax Preparers
  • H&R Block
  • Liberty Tax
  • Jackson Hewitt

External websites are provided for your convenience. Stony Brook University does not endorse or recommend any specific company.