Who must file tax forms for the 2023 tax season?
If you were physically in the U.S. in F or J status anytime between January 1 and December 31 you’re obligated to send one form, Form 8843, to the U.S. tax agency IRS (Internal Revenue Service), even if you had no income. For the 2023 tax season, if you earn $1 of US source income or greater, you may need to file a federal tax return with the IRS. Depending on your individual circumstances, you may also need to file a state tax return(s).
Tax Filing Deadline:
Tuesday, April 17, 2023 is the last day for residents and non-residents who earned U.S. income to file Federal tax returns for 2023.
Resident or Non-Resident for Federal Tax Purposes:
Generally, most international students & scholars who are on F, J, M or Q visas are considered non-residents for tax purposes. International undergraduate students on J1 & F1 visas are automatically considered a non-resident for their first 5 calendar years in the US, whilst Scholars/Researchers on J visas are automatically considered non-residents for 2 out of the last 6 calendar years in the US. If you’ve been in the US for longer than the 5 or 2-year periods, the Substantial Presence Test will determine your tax residency.
HOW TO FILE:
We have teamed up with Sprintax to provide you with easy-to-use tax preparation software designed for non-resident students and scholars in the U.S. We (and all other Columbia Theological Seminary staff) are not qualified or allowed to provide individual tax advice.
After you log in to Sprintax, it will ask you a series of questions about the time you have spent in the United States and your immigration status, looking back over a period of 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 it to respond to a series of guided questions. Sprintax will complete and generate the forms you need to print, sign, and mail to the IRS (Internal Revenue Service). If it determines you are a resident alien for federal tax purposes, you won’t be able to continue using the software.
STEP-BY-STEP GUIDE ON HOW TO FILE YOUR NON-RESIDENT TAX FORMS (F & J):
- Gather the documents you may need for Sprintax
- See the document checklist here
- Create a Sprintax Account:
- Follow the link to Sprintax to set up your account.
- Open your new Sprintax account by creating a UserID and password or if you have an existing account on Sprintax from a prior year, you can log in using your existing credentials.
- Follow the Sprintax instructions:
- If you had No U.S. Income: Sprintax will generate a completed Form 8843 for you and each of your dependents (if you have any).
- With U.S. Income: Sprintax will generate your “tax return documents”, including either a 1040NR-EZ or a longer form 1040NR, depending on your circumstances.
- (With U.S. income only) If required, complete your state tax return
- After you finish your federal return, Sprintax will inform you if you need to complete a state tax return. If so, they will give you the option to use Sprintax for an individual fee. However, it is your choice to use them or to do the state tax return on your own.
- Enter your unique code (email us) in the box on the ‘Review your order’ page. This unique code will cover the costs of the federal tax return and 8843 at no cost to you. You will be required to pay a fee for any state tax return or other additional forms.
- MAIL your completed federal and/or state forms to IRS and/or state tax authorities. There is no option to electronically file. You must physically mail your returns. Remember to read the mailing instructions that Sprintax provides. If you have dependents, each one must mail their 8843 in a separate envelope.
NEED SUPPORT?
If you need help while using Sprintax, contact them online.
EDUCATIONAL TAX VIDEOS AND BLOG:
You also have access to the Sprintax YouTube account where there are a number of educational videos on non-resident taxes to provide further clarity on the subject of using Sprintax and non-resident tax. There is also a Sprintax Blog that go through tax-related topics and can be of use to you.
YouTube Video
DISCLAIMER: International Student & Scholar Services (ISSS) and Columbia Theological Seminary are 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.
FREE SPRINTAX WEBINARS FOR SPRING 2023
General Nonresident Tax Webinars:
· TBA
OPT Webinars:
We have 3 upcoming webinars focused on OPT/CPT participants. Topics covered will include residency for tax purposes, tax liabilities when on OPT/CPT, and pre-employment tax forms when on OPT/CPT. The Sprintax team will also provide an overview of Sprintax Forms which can be used to prepare your pre-OPT/CPT employment tax documents. Please share the below information with any of your nonresidents who may find these sessions beneficial and they can join on whatever date works for them.
· TBA
J1 Tax Webinars
Learn about your tax filing obligations as a J1 participant who was present in the USA. We will cover topics such as who must file, residency for tax purposes, FICA taxes, implications of not filing/filing incorrectly, the stimulus check, an overview of using Sprintax and much more in this educational webinar. Please feel free to share if you have any J Visa holders.
· TBA
