All students and their dependents (in F-1/F-2 or J-1/J-2 status) who are considered nonresidents for tax purposes must file at least one form indicating they are present in the U.S., regardless of whether they earned any money. If you earned money or have U.S.-source income, you must file additional forms. This does not necessarily mean you have to pay taxes; however, you do need to complete additional tax forms. You can download nonresident tax forms and instructions for 2021 from federal, state and local websites. (See Sections 3, and 4-6  for information about specific forms.)

OIE provides access to tax preparation software (GLACIER Tax Prep), which we recommend using for federal tax preparation (see Resources).

If you first arrived in the U.S. in 2022, you do not need to do anything for the 2021 tax year.

In January and February, employers and financial institutions send out important tax forms in the mail. You will use these forms when you complete your tax forms. Common forms include:

1. W-2 from your employer (if any), which summarizes your earnings in 2021 and taxes that were withheld from your pay
   1. If you were employed by CMU in 2021 and did not receive your W-2, you can obtain a copy through Workday.  If you no longer have access to Workday, you will need to send an inquiry to hr-help@andrew.cmu.edu. 
2. 1099-INT form from your bank outlines earned interest (if any)
3. 1099-DIV outlines dividend interest on investments (if any)
4. 1099-MISC reports miscellaneous income, such as income as an independent contractor 
5. 1042-S shows stipends or earnings that were excluded under a tax treaty benefit

1. To know which federal tax forms to use, you must first determine whether you are a resident or nonresident for tax purposes. The information below can guide you, but we also encourage you to read the 1040NR instruction booklet and IRS Publication 519. (The tax definitions of "resident" and "nonresident" are not the same as the immigration definitions of these terms.)
   1. As of 2021, if you were physically present in the U.S. for no more than five calendar years (i.e., you entered the U.S. on or after 1/1/2017), you are probably a "nonresident for tax purposes.” This means you must file Form 8843 to document your nonresident stay in the U.S., plus additional forms if you have U.S. source income (see below).
   2. If 2021 was the sixth calendar year (or seventh, eighth, etc.) that you were present in the U.S. (i.e., you are a student and you entered the U.S. on or before 12/31/2016), you are probably a "resident for tax purposes" and will need to complete a 1040 or 1040EZ resident tax form if you have U.S. source income.
      1. Residents for tax purposes may be eligible for using the Hope or Lifetime Learning Credit, for which you will need a 1098–T Tuition Statement for calendar year 2021.  Students who are “nonresidents for tax purposes” are not eligible for these credits and should not request a 1098-T. 
2. If you are a "nonresident for tax purposes," complete forms:
   1. 8843 (for yourself and one for each dependent)
      1. Students who did not earn any U.S. source income or those whose “income” was bank interest on a checking or savings account only need to file form 8843.  
   2. 1040NR-EZ or 1040NR (for nonresident students with U.S. income).
      1. Please see the “Resources” section for information on using GLACIER Tax Prep for filing the 1040NR. Nonresidents for tax purposes cannot use the 1040 or 1040EZ forms that tax residents use and cannot use tax software such as Turbotax, which only assists with resident tax returns. 
3. Students with U.S. source income (stipends, fellowships, salary, investments) must have W-2 or 1042-S forms from Carnegie Mellon or your internship employer, or a 1099-DIV or 1099-INT from the investment company before you can complete the tax forms.
4. The following federal tax forms may be viewed and downloaded from irs.gov:
   • Form 8843
   • Form 1040NR – U.S. Nonresident Alien Income Tax Return 
   • Instructions for form 1040NR
   • Publication 901 – U.S. Tax Treaties
   • Publication 519 – U.S. Tax Guide for Aliens 

Nonresidents for tax purposes who have no U.S.-source income only need to file IRS Form 8843. Students complete the biographic information at the top of the form, Parts I and III on page one, and sign and date the form on page two. Dependents, regardless of age, must also file Form 8843 and should complete the same sections as the student.

Detailed instructions for completing the 8843 can be found on the IRS website.

Print and mail the form to:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215

If you have earned or taxable income, you may have to file local and/or state income tax returns for the location(s) where you resided/worked. 

To assist with state tax filing, GLACIER Tax Prep provides the option of using Sprintax, another tax preparation software, which can help guide you through the state tax filing process. Sprintax is an easy-to-use, step-by-step tool that helps international students prepare taxes online.  Sprintax is not a free service. You will be responsible for any charges associated with using the Sprintax software for state tax filing if you choose to use it. You can link directly to Sprintax without going through GTP, if you prefer to use this software for both federal and state tax filing.

If you do not wish to use Sprintax for your state tax filing, and you lived in PA, you can visit the PA Department of Revenue website for information or forms.

You may be able to file PA tax forms online. More information about PA taxes and online filing can be found on the PA Department of Revenue's website.

1. PA-40 – 2021  Pennsylvania Income Tax Return (pdf)
2. PA-40 – 2021 Pennsylvania Income Tax Return Instructions (pdf)

The PA Department of Revenue also has publications, such as REV-611 "Determining Residency for PA Personal Income Tax Purposes" that can provide additional information.

If you lived or worked in a state other than PA in 2021, and you have earned or taxable income, you may have to file local and/or state income tax returns for the location(s) where you resided/worked.  If you use GLACIER Tax Prep, you can use the link to Sprintax to help you fill out forms for other states. Alternatively, you can find links to other states’ Department of Revenue to determine filing requirements/forms at: www.taxadmin.org/state-tax-forms. For local tax requirements, check the municipality where you lived/worked.  

If you lived or worked in Pittsburgh (or elsewhere in Pennsylvania) and have earned income in 2021, you must complete and submit the local tax form, “2021 Taxpayer Annual Local Earned Income Tax (EIT) Return.”

For local returns and if you live in the City of Pittsburgh, go to www.jordantax.com/Act32/EmployerForms.html and use the form for Allegheny County Central (70).

• Include a copy of your visa documents with the return
• Mail to the address at the top of the form.
• The PSD code (a six-digit number that identified your municipality) for nonresidents is 880000
• The nonresident tax rate is 1%.
• Note: If you have applied for permanent residence, the City of Pittsburgh considers you a resident for tax purposes.

Generally, those with no U.S. income do not need to file this form. However, if city (local) tax was withheld from your pay, you will need to file this form. If you have earned income (other than a stipend), you will probably need to file both city (local) and state tax forms. 

If you worked in another city in 2021, you may have to file a tax return for that city, as well. Check with the municipality where you worked or lived. Questions about the city/local form should be directed to Jordan Tax Services or the City Department of Finance.

1. Use GLACIER Tax Prep (GTP) to prepare your federal tax forms. Carnegie Mellon University provides access to GTP for free, on a first-come, first-served basis. This web-based tax preparation software is the easiest way to complete these forms. Use the CMU-specific password sent to your email to log in to this service. Do not share the password as access is exclusively for the CMU community and the number of licenses is limited. If you did not receive OIE’s tax-related email, please contact us at oie@andrew.cmu.edu. 
   
   The GTP process will take at least 30 minutes, and you will need to have your information ready before you begin to use the software:
   • current and prior U.S. visit dates
   • entry and exit dates
   • I-20s (for F students) or DS-2019 forms (for J students and scholars)
   • I-94 record
   • Passport
   • All pay documents (1042-S, W-2, 1099, etc.)

2. For state taxes, consider using the online tax preparation software tool Sprintax, which you can access via GLACIER Tax Prep, or directly via the Sprintax website, to guide you through state tax filing processes.
3. If you have specific federal tax question:
   1. Contact the IRS Taxpayer assistance number with specific questions at 215-516-2000 or 800-829-1040. Let the representative know that you are a "nonresident for tax purposes.”
   2. Or visit their website at irs.gov, References for Foreign Students and Scholars or Help with Tax Questions--International Taxpayers.

1. Tax treaties. There are tax treaties between the U.S. and some foreign countries. This may mean that you can earn a certain amount of money without having to pay tax if your country has a treaty with the U.S. For more information about these treaties, read IRS Publication 901 (irs.gov). When you look at Publication 901, be SURE to go to the relevant section for “Students and Apprentices.” If you are working for Carnegie Mellon, you can also contact the HR Service Center to complete a Foreign National Information form to help determine treaty eligibility. You need to complete an 8233 form at the HR Service Center in order to benefit from these treaties in advance (i.e., keep the money from being withheld from your pay), and you must complete a new form each year in order to continue to benefit.
2. W-2 forms from employer(s) and W-2 or 1042-S from CMU. If you earned money in the U.S., each employer must send you a W-2 form (or in the case of scholarships or treaty-exempted income a 1042-S). When you complete your tax returns/forms, you must attach the correct section of these original documents to your tax forms (for both federal and state tax returns). Maintain a copy for your records. Important: Do not send your tax returns without attaching these original documents. 
   
   If you worked for Carnegie Mellon University in 2021 and did not receive your W-2, you can obtain a copy from Workday.  If you no longer have access to Workday, submit a request by email to hr-help@andrew.cmu.edu.
3. Keep a copy of your tax return for future reference. The government can, and sometimes does, audit returns and contacts taxpayers a year or more after the return was originally filed.  You should always keep a copy of your tax records for this reason.
4. Social Security and FICA withholding. If you are a foreign student in F-1 or J-1 status and you are considered a nonresident for tax purposes, you are exempt from social security taxes (including Medicare tax.) If your employer has withheld social security taxes from you (check on your pay stub and the W-2 form), you should ask the employer to refund the taxes to you. If the employer cannot, you can apply for a refund from the Internal Revenue Service (IRS). This process, which is separate from the annual tax filing requirement, can be a lengthy process with IRS. 
5. Where to file? You will mail your federal, state and local tax returns to different U.S. addresses. All federal tax forms (completed returns, W-2s and one or more 1042-S forms) are to be mailed together to the addresses listed in the instruction booklets. The correct address for each filing is listed under the section entitled "Where to File" in the instruction booklets.
6. Hiring a tax preparer/accountant. If you want to hire a tax accountant, you can contact one of the commercial tax accounting firms online. If you are a nonresident for tax purposes, make sure they are familiar with nonresident tax issues.

1. Use FreeFile on the IRS website or purchase commercial tax preparation software (TurboTax, Tax Act, HR Block).
2. Call the IRS Taxpayer assistance number with specific questions: 1-800-829-1040 or 215-516-2000. Or, visit their website at irs.gov.
3. Seek out VITA volunteers. Help may also available from resident tax volunteers by appointment only at local libraries. Contact your local library for dates and times.
4. Hire a tax preparer/accountant. If you want to hire a tax accountant, you can contact one of the commercial tax accounting firms listed online.

We want to remind all students that tax season is a common time when criminals try to take advantage of people through scams. 

If you receive a call from someone claiming to be a government official (either the U.S. government or your own country’s government) who asks you for gift cards, wire transfers, checks, or cash - hang up and report the call to University Police or your local police department. These calls may seem legitimate as scammers can “spoof” telephone numbers. Remember, real U.S. government officials (immigration, tax, police, etc.) will NEVER ask you to provide them with gift cards or to wire transfer funds.

Never provide personal information (Social Security, bank or credit card information, etc.) to anyone you do not know, over the phone or online, particularly if they have contacted you.

All foreign scholars and their dependents who are considered nonresidents for tax purposes must file at least one form indicating they are present in the U.S., regardless of whether they earned any money. If you earned money or have U.S.-source income, you must file additional forms. This does not necessarily mean you have to pay taxes; however, you do need to complete additional tax forms. You can download nonresident tax forms and instructions for 2021 from federal, state and local websites. (See Sections 3-6 for information about specific forms.)

OIE provides access to tax preparation software (GLACIER Tax Prep), which we recommend using for federal tax preparation (see Resources).

If you first arrived in the U.S. in 2022, you do not need to do anything for the 2021 tax year.

In January and February, employers and financial institutions send out important tax forms in the mail. You will use these forms when you complete your tax forms. Common forms include:

1. W-2 from your employer (if any), which summarizes your earnings in 2021 and taxes that were withheld from your pay
   
   1. If you were employed by CMU in 2021 and did not receive your W-2, you can obtain a copy through Workday. If you no longer have access to Workday, you will need to send an inquiry to hr-help@andrew.cmu.edu.
2. 1099-INT form from your bank outlines earned interest (if any)
3. 1099-DIV outlines dividend interest on investments (if any)
4. 1099-MISC reports miscellaneous income, such as income as an independent contractor 
5. 1042-S shows stipends or earnings that were excluded under a tax treaty benefit

1. To know which federal tax forms to use, you must first determine whether you are a resident or nonresident for tax purposes. The information below can guide you, but we also encourage you to read more detailed information in the 1040NR instruction booklet and IRS Publication 519. (The tax definitions of "resident" and "nonresident" are not the same as the immigration definitions of these terms.)
   
   1. If you have been physically present in the U.S. for fewer than two years in the last six years (for example, if you entered the U.S. on or after 1/1/2020), then you are probably a "nonresident for tax purposes." The IRS counts even one day spent in the U.S. as a year when determining nonresident tax status. If you are a nonresident for tax purposes, you must file Form 8843 to document your nonresident stay in the U.S., even if you have no earned income in the U.S. You will also need to file additional forms if you have U.S. source income (see below).
   2. If 2021 was the third calendar year, out of the last six years, you were in the U.S. as a scholar (you arrived on 12/31/2019 or earlier), or you have been in the U.S. for more than two tax years during 2016-2021, then you are probably a "resident for tax purposes." Tax residents need to complete a 1040 or 1040EZ resident tax form.
2. If you are a "nonresident for tax purposes," complete forms:
   
   1. Form 8843 (for yourself, and one for each dependent)
      1. Scholars who did not earn any U.S. source income or those whose "income" was bank interest on a checking or savings account only need to file form 8843.
   2. 1040NR-EZ or 1040NR (for nonresident scholars with U.S. income)
      
      1. Please see the Resources section for information on using GLACIER Tax Prep for filing the 1040NR. Nonresidents for tax purposes cannot use the 1040 or 1040EZ forms that tax residents use and cannot use tax software such as Turbotax, which only assists with resident tax returns.
3. Scholars with U.S. source income (salary, investments) must have W-2 or 1042-S forms from Carnegie Mellon, or a 1099-DIV or 1099-INT from the investment company before you can complete the tax forms.
4. The following federal tax forms may be viewed and downloaded from irs.gov:
   • Form 8843
   • Form 1040NR – U.S. Nonresident Alien Income Tax Return 
   • Instructions for form 1040NR
   • Publication 901 – U.S. Tax Treaties
   • Publication 519 – U.S. Tax Guide for Aliens 

Nonresidents for tax purposes who have no U.S.-source income only need to file IRS Form 8843. Scholars complete the biographic information at the top of the form, Parts I and II on page one, and sign and date the form on page two. Dependents, regardless of age, must also file IRS Form 8843 and should complete the same sections as the scholar.

Detailed instructions for completing the IRS Form 8843 can be found on the IRS website.

Print and mail the form to:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215

If you have earned or taxable income, you may have to file local and/or state income tax returns for the location(s) where you resided/worked.

To assist with state tax filing, GLACIER Tax Prep provides the option of using Sprintax, another tax preparation software, which can help guide you through the state tax filing process. Sprintax is an easy-to-use, step-by-step tool that helps international students and scholars prepare taxes online. Sprintax is not a free service. You will be responsible for any charges associated with using the Sprintax software for state tax filing if you choose to use it. You can link directly to Sprintax without going through GTP if you prefer to use this software for both federal and state tax filing.

If you do not wish to use Sprintax for your state tax filing, and you lived in PA, you can visit the PA Department of Revenue website for information or forms.

You may be able to file PA tax forms online. More information about PA taxes and online filing can be found on the PA Department of Revenue's website.

1. PA-40 – 2021  Pennsylvania Income Tax Return (pdf)
2. PA-40 – 2021 Pennsylvania Income Tax Return Instructions (pdf)

The PA Department of Revenue also has publications, such as REV-611 "Determining Residency for PA Personal Income Tax Purposes" that can provide additional information.

If you lived or worked in a state other than PA in 2021, and you have earned or taxable income, you may have to file local and/or state income tax returns for the location(s) where you resided/worked. If you use GLACIER Tax Prep, you can use the link to Sprintax to help you fill out forms for other states. Alternatively, you can find links to other states' Department of Revenue to determine filing requirements/forms at: www.taxadmin.org/state-tax-forms. For local tax requirements, check the municipality where you lived/worked.

If you lived or worked in Pittsburgh (or elsewhere in Pennsylvania) and have earned income in 2021, you must complete and submit the local tax form, "2021 Taxpayer Annual Local Earned Income Tax (EIT) Return."

For local returns and if you live in the City of Pittsburgh, go to www.jordantax.com/Act32/EmployerForms.html and use the form for Allegheny County Central (70).

• Include a copy of your visa documents with the return
• Mail to the address at the top of the form
• The PSD code (a six-digit number that identified your municipality) for nonresidents is 880000
• The nonresident tax rate is 1%
• Note: If you have applied for permanent residence, the City of Pittsburgh considers you a resident for tax purposes

Generally, those with no U.S. income do not need to file this form. However, if city (local) tax was withheld from your pay, you will need to file this form. If you have earned income (other than a stipend), you will probably need to file both city (local) and state tax forms.

If you worked in another city in 2021, you may have to file a tax return for that city, as well. Check with the municipality where you worked or lived. Questions about the city/local form should be directed to Jordan Tax Services or the City Department of Finance.

1. Use GLACIER Tax Prep (GTP) to prepare your federal tax forms. Carnegie Mellon University provides access to GTP for free, on a first-come, first-served basis. This web-based tax preparation software is the easiest way to complete these forms. Use the CMU-specific password sent to your email to log in to this service. Do not share the password as access exclusively for the CMU community and the number of licenses is limited. If you did not receive OIE’s tax-related email, please contact us at oie@andrew.cmu.edu. 
   
   

   The GTP process will take at least 30 minutes, and you will need to have your information ready before you begin to use the software:

   • current and prior U.S. visit dates
   • entry and exit dates
   • DS-2019 forms (for J scholars)
   • I-94 record
   • Passport
   • All pay documents (1042-S, W-2, 1099, etc.)

2. For state taxes, consider using the online tax preparation software tool Sprintax, which you can access via GLACIER Tax Prep, or directly via the Sprintax website, to guide you through state tax filing processes.
3. If you have specific federal tax question:
   1. Contact the IRS Taxpayer assistance number with specific questions at 215-516-2000 or 800-829-1040. Let the representative know that you are a "nonresident for tax purposes.”
   2. Or visit their website at irs.gov, References for Foreign Students and Scholars or Help with Tax Questions - International Taxpayers.

1. Tax treaties. There are tax treaties between the U.S. and some foreign countries. This may mean that you can earn a certain amount of money without having to pay tax if your country has a treaty with the U.S. For more information about these treaties, read IRS Publication 901 (irs.gov). When you look at Publication 901, be SURE to go to the relevant section for "Professors, Teachers and Researchers."
   1. If you are working for Carnegie Mellon, you can also contact the HR Service Center to complete a Foreign National Information form to help determine treaty eligibility. You need to complete an 8233 form at the HR Service Center in order to benefit from these treaties in advance (i.e., keep the money from being withheld from your pay), and you must complete a new form each year in order to continue to benefit. 
2. W-2 forms from employer(s) and W-2 or 1042-S from CMU. If you earned money in the U.S., each employer must send you a W-2 form (or in the case of scholarships or treaty-exempted income a 1042-S). When you complete your tax returns/forms, you must attach the correct section of these original documents to your tax forms (for both federal and state tax returns). Maintain a copy for your records. Important: Do not send your tax returns without attaching these original documents.
   1. If you worked for Carnegie Mellon University in 2021 and did not receive your W-2, you can obtain a copy from Workday.  If you no longer have access to Workday, submit a request by email to hr-help@andrew.cmu.edu.
3. Keep a copy of your tax return for future reference. The government can, and sometimes does, audit returns and contacts taxpayers a year or more after the return was originally filed. You should always keep a copy of your tax records for this reason.
4. Social Security and FICA withholding. If you are a foreign student in F-1 or J-1 status and you are considered a nonresident for tax purposes, you are exempt from social security taxes (including Medicare tax). If your employer has withheld social security taxes from you (check on your pay stub and the W-2 form), you should ask the employer to refund the taxes to you. If the employer cannot, you can apply for a refund from the Internal Revenue Service (IRS). This process, which is separate from the annual tax filing requirement, can be a lengthy process with IRS. 
5. Where to file? You will mail your federal, state and local tax returns to different U.S. addresses. All federal tax forms (completed returns, W-2s and one or more 1042-S forms) are to be mailed together to the addresses listed in the instruction booklets. The correct address for each filing is listed under the section entitled "Where to File" in the instruction booklets.
6. Hiring a tax preparer/accountant. If you want to hire a tax accountant, you can contact one of the commercial tax accounting firms online. If you are a nonresident for tax purposes, make sure they are familiar with nonresident tax issues.

1. Use FreeFile on the IRS website or purchase commercial tax preparation software (TurboTax, Tax Act, HR Block).
2. Call the IRS Taxpayer assistance number with specific questions: 1-800-829-1040 or 215-516-2000. Or, visit their website at irs.gov.
3. Seek out VITA volunteers. Help may also be available from resident tax volunteers by appointment only at local libraries. Contact your local library for dates and times.
4. Hire a tax preparer/accountant. If you want to hire a tax accountant, you can contact one of the commercial tax accounting firms listed online.

We want to remind everyone that tax season is a common time when criminals try to take advantage of people through scams. 

If you receive a call from someone claiming to be a government official (either the U.S. government or your own country's government) who asks you for gift cards, wire transfers, checks, or cash—hang up and report the call to University Police or your local police department. These calls may seem legitimate as scammers can "spoof" telephone numbers. Remember, real U.S. government officials (immigration, tax, police, etc.) will NEVER ask you to provide them with gift cards or to wire transfer funds.

Never provide personal information (Social Security, bank or credit card information, etc.) to anyone you do not know, over the phone or online, particularly if they have contacted you.