If you first arrived in the U.S. in 2024, you do not need to do anything for the 2023 tax year.

Students present in the United States in 2023 in F-1 or J-1 status, who are nonresidents for tax purposes, are required to file at least one form indicating they are present in the U.S. Their nonresident dependents in F-2 or J-2 status will also need to file this form.

• Students and their dependents earning no income in the U.S. will only need to file form 8843 (see section 3 for resources and instructions for this form).
• Students who have U.S. source income must file additional forms and will likely need to file taxes at the state and local level in addition to federal tax forms. Not all students earning U.S. source income have to pay additional taxes. However, it is required to complete and submit the necessary tax forms, even if no tax payment is due.

Nonresident tax forms and instructions for 2023 may be downloaded from the federal, state and local websites (see sections 3-5 below for information about specific forms).

For federal tax form preparation, OIE provides access to tax preparation software (see information for GLACIER Tax Prep in section 6).

To know which federal tax forms to use, you must first determine whether you are a resident or nonresident for tax purposes. Note: The tax definitions of "resident" and "nonresident" are not the same as the immigration definitions of these terms.

• Nonresident for tax purposes: If in 2023, you were present in the U.S. for no more than five calendar years (i.e., you entered the U.S. on or after Jan. 1, 2019), you are probably a "nonresident for tax purposes," in which case you must file the Form 8843 to document your nonresident stay in the U.S. You will need to file additional forms if you have U.S. source income (continue reading for further guidance).
  • Note: The Internal Revenue Service (IRS) counts physical presence of even one day in a year as a calendar year. Example: An individual arrived in the U.S. on Dec. 31, 2023, and therefore the IRS counts them as being in the U.S. for the entire 2023 calendar year.
• Resident for tax purposes: If 2023 was the sixth calendar year (or seventh, eighth…) that you were present in the U.S. (i.e., you are a student and you entered the U.S. on or before Dec. 31, 2018), 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. Residents for tax purposes can skip to section 5 and section 8 for their tax information.

For more in-depth information about determining tax residency, consult IRS publication 519 or the IRS website.

If you are a "nonresident" for tax purposes, complete forms:

•  8843 (every nonresident for tax purposes completes this form, including dependents.)
  •  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.
  • All F-2 and J-2 dependents must also file form 8843.
  • See the 3a section for information on completing form 8843.
• 1040NR (for nonresident students with U.S. income). NOTE: Nonresidents for tax purposes cannot use the regular 1040 or 1040EZ form that tax residents use and cannot use tax software such as Turbotax or H&R Block, which only assists with resident tax returns.
• See section 6 for information on the Glacier Tax Prep for professional tax preparer assistance for filing the 1040NR.

For more in-depth information, the 1040NR instruction booklet can be referenced.

3a. Completing Federal Form 8843

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 income in multiple locations in the U.S., you may have to file state income tax returns for each state where you resided/worked.

State Tax Filing Assistance for Nonresidents: To assist with state tax filing, nonresident students have 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. Note: Sprintax is not a free service. You will be responsible for any charges associated with using the Sprintax software for state tax filing. Sprintax anticipates state-only forms will be available by late February/early March.

If you do not wish to use Sprintax for your state tax filing, and you lived/worked in Pennsylvania (PA), you can visit the PA Department of Revenue website to file your PA tax forms.

• Click on "Forms and Publications," then "Forms for Individuals," then "Personal Income Tax."
• You may be able to file PA tax forms online. Information about PA taxes and online filing can be found on the PA Department of Revenue's website.
  • PA-40 – 2023 Pennsylvania Income Tax Return (pdf)
  • PA-40 – 2023 Pennsylvania Income Tax Return Instructions (pdf)

For more in-depth information, you can read PA publications, such as Determining Residency for PA Personal Income Tax Purposes.

If you do not wish to use Sprintax for your state tax filing, and you lived/worked in the U.S., outside of Pennsylvania, you can find links to other states' Department of Revenue to determine filing requirements/forms at: www.taxadmin.org/state-tax-forms.

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

If you lived or worked in Pittsburgh (or elsewhere in Pennsylvania) and have earned income in 2023, you must complete and submit the local tax form, 2023 Taxpayer Annual Local Earned Income Tax (EIT) Return.

For local Pittsburgh returns, go to Jordan Tax Services and use the form for Allegheny County Central (70) if you live in the city. Include a copy of your visa documents with the return and mail to the address at the top of the form. The PSD for nonresidents is 880000, and the nonresident tax rate is 1%.

Note: If you have applied for U.S. permanent residence, you are considered a resident for local tax purposes.

Questions about the city/local form should be directed to Jordan Tax Services or the City Department of Finance.

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 file this form. If you have earned income (other than a stipend), you will probably need to file both local (city) and state tax forms.

If you worked in another city in 2023, you may have to file a tax return for that city, as well. Check with the municipality where you worked.

6a. Nonresidents with U.S. source income use GLACIER Tax Prep to prepare their federal tax forms. This is the easiest way to complete the required federal tax forms. 

OIE is covering the cost of this web-based tax preparation service for current CMU students and scholars exclusively. Access is limited and available on a first-come, first-served basis.

Remember, "nonresident" as defined by the IRS, is different than the immigration definition of non-resident. See section 2 for further clarification.

To use this service, visit GLACIER Tax Prep and use a CMU-specific access code emailed out to all current students and scholars from OIE. 

Expect to spend at least 30 minutes, and have your information ready when you begin to use the software:

• Current and prior U.S. visit dates
• Entry and exit dates
• I-20 forms (for F-1 students) or DS-2019 forms (for J-1 students)
• I-94 record (accessed online or a white card stapled into your passport)
• Passport
• All pay documents (1042-S, W-2, 1099, etc.)
  • Students with U.S. source income (stipends, fellowships, 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.

6b. For nonresident state taxes, consider using the online tax preparation software tool Sprintax, via the Sprintax website, to guide you through the state tax filing process and avoid late filing and/or late payment penalties and fines.

6c. Contact the IRS Taxpayer assistance number with specific questions at 800-829-1040, or make an appointment at the nearest IRS Taxpayer Assistance Center. Let the representative know that you are a "nonresident" for tax purposes. Or visit their website at www.irs.gov, References for Foreign Students and Scholars or Help with Tax Questions--International Taxpayers.

7a. Forms from employers and financial institutions for tax filing.

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:

• W-2 from your employer (if any), which summarizes your earnings in 2023 and taxes that were withheld from your pay.
  •  If you were employed by Carnegie Mellon University in 2023 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.
  • If you earned money in the U.S., each employer must send you a W-2 form, or 1099 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.
• 1099-INT form from your bank outlines earned interest (if any).
• 1099-DIV outlines dividend interest on investments (if any).
• 1099-MISC reports miscellaneous income, such as income as an independent contractor.
• 1042-S shows stipends or earnings that were excluded under a tax treaty benefit.
• Students who are nonresidents for tax purposes are not eligible for the Hope or Lifetime Learning Credit and should not request a 1098-T.

7b. 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.

If you are working for Carnegie Mellon, you can 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.

For more in-depth information about these treaties, read IRS Publication 901. Be sure to go to the relevant section for "Students and Apprentices."

7c. Keep a copy of your tax return for future reference.

The government can, and sometimes does, audit returns and contact taxpayers a year or more after the return was originally filed.

7d. Social Security and FICA withholding.

If you are a foreign student in F-1 or J-1 status and you are 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 can not, you can apply for a refund from the IRS. This process, which is separate from the annual tax filing requirement, can take up to six months through the IRS.

7e. Federal Tax Forms reference for nonresidents for tax purposes.

The following federal tax forms may be viewed and downloaded from www.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

7f. 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.

7e. Hiring a tax preparer/accountant.

If you want to hire a tax accountant, you can contact one of the commercial tax accounting firms. If you are a nonresident for tax purposes, make sure the person is familiar with nonresident tax issues.

• Gather forms from employers and financial institutions for tax filing.

  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:

  • W-2 from your employer (if any), which summarizes your earnings in 2023 and taxes that were withheld from your pay.
    •  If you were employed by Carnegie Mellon University in 2023 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.
    • If you earned money in the U.S., each employer must send you a W-2 form, or 1099 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 document.
  • 1099-INT form from your bank outlines earned interest (if any).
  • 1099-DIV outlines dividend interest on investments (if any).
  • 1099-MISC reports miscellaneous income, such as income as an independent contractor.
  • 1042-S shows stipends or earnings that were excluded under a tax treaty benefit.
  • Residents for tax purposes, may be eligible for using the Hope or Lifetime Learning Credit, for which a 1098–T Tuition Statement for calendar year 2023. You can find out more information about the 1098-T on the Student Financial Services website.
  • Use FreeFile on the IRS website or purchase commercial tax preparation software (TurboTax, Tax Act, HR Block).
  • Call the IRS Taxpayer assistance number with specific questions: 1-800-829-1040 or 215-516-2000, or make an appointment at the nearest IRS Taxpayer Assistance Center. Additional information can also be found on their website at www.irs.gov.
  • Seek out VITA volunteers. Help is also available from resident tax volunteers by appointment only at local libraries. Contact your local library for dates and times.
  • Hire a tax preparer/accountant. If you want to hire a tax accountant, you can contact one of the commercial tax accounting or tax preparation firm.

We would like 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 from a government office (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 office if you are not in Pittsburgh. The calls may seem legitimate as scammers can "spoof" telephone numbers. Remember, real U.S. government officials—immigration, tax, police—will NEVER call you and ask you to provide them with gift cards or ask you to wire transfer funds.

Do not provide personal information (Social Security, bank or credit card information, etc.) to anyone you do not know, on the phone or online, particularly if they have contacted you.