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Home > McCulloch Center for Global Initiatives > International Students > Important Services > Filing Taxes
International Students and Taxes
PERMANENT RESIDENTS FOR TAX PURPOSES:
The information below does not apply to students who are permanent residents of the U.S. (have a "green card"), have U.S. passports, or are permanent residents for tax purposes. You are considered a permanent resident for tax purposes if you have lived for 5 years or more in the U.S. If the above information applies to you, you may file your U.S. tax return online (just like a U.S. citizen and at no cost to you!) using TaxACT. If you are not sure if you are a permanent resident for tax purposes, see Lorraine Lacasse in Financial Services.
WHY DO I HAVE TO FILE A TAX RETURN?
Many international students earn money from on-campus jobs, and some international students also receive grants or scholarships from Mount Holyoke to cover some of their expenses at the College. The College is required by law to withhold taxes from your paycheck and, in addition, must tax that portion of your MHC grant or scholarship which exceeds the cost of tuition, fees, books and course supplies (i.e., room & board). These two sources of income are taxable. Some of you will receive bills from Student Financial Services (SFS) for the amount of the tax on your grant or scholarship. However, the good news is that, after you file your tax return in the spring, you will be able to get back some portion of the money that has been withheld. The money you receive (your "tax refund") will allow you to pay the bill sent to you by SFS.
Students with F-1 and J-1 visas who arrived in the U.S. before January 1, 2009 must complete at least one tax form (Form 8843). This includes those who have not worked or earned any money in the United States. Form 8843 is the only form you must complete if you have no income subject to taxation in the U.S. and it establishes your "exempt" status. Non-residents are exempt from filing tax returns if they have no U.S.-based income and are also exempt from paying tax on non-U.S. source income. You do not need a social security number or an ITIN (Individual Taxpayer ID Number) to complete this form. Taxable income includes:
- Wages from on-campus jobs or off-campus internships (if approved for CPT or OPT)
- Internship or research stipends
- Dividends from U.S. companies
- U.S.-based financial aid/scholarships that exceed the cost of tuition, fees, books and course supplies.
For those international students who do not work or whose only source of income is from a grant/scholarship (shown on tax form 1042S), the filing deadline is June 15, 2009.
**Important**: All international students should read both of the following very important and useful documents before filing their taxes. Note that even though the images displayed say 2006, the forms don't change so you should follow the same directions no matter what the tax year. The documents are called Taxes and International Students and Tax Information for International Students.
 THOSE WITH TAXABLE INCOME: F-1 and J-1 visa holders who have U.S.-source taxable income (see the list above) must file a tax return. Although a tax treaty may exempt you from paying taxes, you are still required to file an income tax return if you have U.S.-based taxable income. Financial Services will send you one or more of the following forms in January: W-2, 1042S, or 1099. PLEASE DO NOT LOSE THESE FORMS! You will need these forms to complete your tax return. The statements will list your income and any tax paid during 2008. Bank statements may be used to document any interest earned from your bank accounts during 2008. You will also need a Social Security number or an ITIN. For those with taxable U.S. income, the deadline for filing a tax return is April 15, 2009.
FILING YOUR TAX RETURN:
NEW INTERNATIONAL STUDENTS: The McCulloch Center for Global Initiatives will sponsor tax workshops for NEW INTERNATIONAL STUDENTS ONLY (students who entered Mount Holyoke for the first time in January 2008 or September 2008) so that they may receive some help completing their federal tax return. New students will receive an email in February with more specific details.
ALL OTHER INTERNATIONAL STUDENTS who would like some help in completing their tax returns for 2008 should go to UMass. They may also complete the tax return themselves. There are instructions and links to the tax forms below. All students will receive an email in February with details about the time and place for the UMass workshops. If you have had a paid internship or worked in the U.S. during the summer, you should plan on going to UMass since it is likely that you will need to file a state tax return in addition to a federal tax return. For more information on what to do about taxes if you have a paid internship, see Taxes and Paid Internships.
UMASS TAX WORKSHOPS
As mentioned above, international students always have the option of attending the free tax workshops at UMass. There are many volunteers there (including Ted Los), who will help students complete their tax returns. CINTAX, the same program used at the MHC tax workshops, is used at UMass. You don't have to sign up for these workshops, just show up! Check out the schedule for the UMass workshops and note that no workshops are held during the week of spring break.
Please note that you will need to have the following in order to complete your tax return:
- Passport
- Form I-94
- Form DS-2019 or Form I-20
- W-2 form (sent by Student Payroll -- duplicates can be requested from Ann Routhier [arouthie] in Financial Services)
- 1042S form (sent by Financial Services--duplicates available from Lorraine Lacasse [llacasse]. Please be aware that not all students will receive this form)
- Social security number or ITIN
TAX INFORMATION WORKSHEET: Before you come to the tax workshop at MHC or travel to UMass to file your taxes, you should complete the tax information worksheet. This worksheet asks most of the questions that you will need to answer when completing your tax return. If you have the answers written down beforehand, this will save you time!
STUDENTS WHO ARE STUDYING ABROAD: If you are studying abroad, you still need to file an income tax return. Remember that international students may not file taxes online, but must mail the return to the IRS. However, you may use several online programs (including the Cintax program used at UMass) for a fee. You may also choose to complete your tax return yourself by following the detailed instructions above under "Preparing you tax return yourself?". After you complete the return, don't forget to mail it (mailing instructions above). We recommend that you send the tax return using registered mail. This way you will have a receipt to prove that you mailed in your tax return just in case it gets lost in the mail. VERY IMPORTANT: Since Mail Services will send your W-2 and 1042S form to your campus P.O. Box unless they hear differently from you, it is extremely important that you give them a forwarding address before you leave campus or, at the latest, before January. Otherwise, the forms will be automatically forwarded to your home address.
MASSACHUSETTS STATE TAXES: You don't have to file a state tax return form for Massachusetts UNLESS you have earned over $8,000.00 in Massachusetts during the previous year. If you did earn more than $8,000.00 IN MASSACHUSETTS last year, then you do have to file a Massachusetts non-resident tax return (Form 1-NR/PY, Nonresident or Part-Year Resident Income Tax Return). The form and instructions are available online. Resident vs. non-resident for Massachusetts state taxes: The regulations state that, if an individual has created a residence in Massachusetts, that individual is a resident for Massachusetts tax purposes. Generally not included in the category of "creating a residence" are those living in institutional housing, for example, dormitory rooms.
TAXES AND PAID INTERNSHIPS: For information on what to do about taxes if you have a paid internship, see Taxes and Paid Internships.
The University of Texas - Austin also has a very useful site which provides information on taxes for international students.
If you have any questions at all about filing taxes, or if you have never filed, please make an appointment to see Donna Van Handle, Dean of International Students.
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