By Van Le

The 2022 Tax Season is here, and if you are an international student, keep reading, because this step-by-step guide will assist you in navigating the tax return preparation process and point you to the right resources. 

Disclaimer: Legally, Smart About Money is not permitted to provide advice for any personal tax circumstances. Please refer to the resources below or contact a tax professional for any personal tax concerns.

Step 1: Know Your Obligation

The most important thing to know before we dive into taxes is that EVERY international student is required to file a U.S. tax return each year, including students with no U.S. source income.

So if you were present at UMass anytime in 2021, you are required to file a tax return! Taxes are filed for the previous year, so if you arrived for the first time anytime during this year, you will be required to file a tax return the following year. 

All international students are obligated to file a return regardless of your income status, and failure to do so can result in penalties and may negatively impact your immigrant status.

Step 2: Determine Your Tax Residency Status

Your Tax Residency status is independent of your Immigration or Academic status and is determined based on your physical – not academic – presence in the U.S. 

Non-resident aliens are generally taxed more on U.S. source income than resident aliens or citizens, and most international students and scholars on F, J, M, Q visas are considered non-resident aliens for tax purposes if they are:

• International students on F1/F2 and J1/J2 visas during their first 5 calendar years.
• Scholars/Researchers on J-1/J-2 visas during their first 2 calendar years. 

Keep in mind that every visit to the U.S. counts toward your tax residency status. You can determine your status by taking the substantial presence test or simply file your taxes.

Step 3: Know Your Deadline

Tired of chasing those deadlines? Here is another one!

The Federal tax-filing deadline is April 18th, 2022. 

By this date, you should have submitted or mailed in your federal and/or state tax returns to the IRS. However, if you have no income from outside states and only file from Massachusetts, the MA tax-filing deadline is April 19th, 2022.

Step 4: Tax Preparation (the most daunting simple step of all)

Having all documents on hand when filing your taxes will ensure you make no errors in your tax returns and can shorten the process to around an hour!

Forms to prepare:

1. Common forms:

• Form W-2: wages/salaries; from your employer
• Form 1042-S: money award/stipend/treaty-exempt income; from GLACIER
• Form 1099-INT, 1099-DIV, 1099-MISC: interest from savings, dividends, other miscellaneous income; from respective agencies
• Form 1098-T: educational expenses and transactions; from the Bursar’s Office
• MA 1099-HC, 1095-B, 1095-C: healthcare insurance information

2. Immgration documents:

• Passport
• Visa
• Form I-94 and Travel History 
• Form I-20 (for F visas) or DS-2019 (for J visas)
• SSN or ITIN ? Required when you have earned income

*Different filing softwares might require additional documentation.

Form to file:

• Form 8843: every international student
• Form 1040NR (for non-residents) or 1040 (for residents): for any taxable income received in the U.S. (you should be filing this with a Form W-2 and/or 1042-S)

*Different filing softwares might have you fill in additional forms.

Tax Treaties: What to Know?

• “Tax treaties are designed to decrease the likelihood that the non-resident will be taxed on the same income both in the U.S. and the country of tax residency.” – The International Programs Office
• To determine and potentially claim a tax treaty, visit the UMass Payroll Office at 325 Whitmore Administration Building.

Step 5: Filing Taxes

Filing taxes as an international student, there are 3 main ways you can complete your tax returns:

	Format	Available return(s)	Fee
GLACIER Tax Prep (GTP)	Online: online-tax.net/glogin.asp	Federal	None (mail in required)
Sprintax	Online: sprintax.com/	Federal and *State	Approx. $40
Paper	mass.gov/info-details/dor-personal-income-tax-forms-and-instructions	Federal and *State	None (mail in required)

*State return: REQUIRED if your MA income exceeds $8,000 or your employer claimed a state tax withholding in 2021 ? File to receive refund for your state withholding

**Please note that the free tax softwares offered by Mass.gov and the IRS are for domestic and resident alien taxpayers only, so DO NOT use them if you are a non-resident alien for tax purposes.

Have questions when filing your taxes? The Isenberg Volunteer Income Tax Assistance (VITA) Program and GLACIER provides drop-in information sessions where you can receive accurate advice for your tax situation:

• Isenberg VITA: isenberg.umass.edu/programs/undergraduate/on-campus/majors/accounting/VITA
• GLACIER: umassp.edu/nonresident-alien-taxation/tax-filing/glacier-tax-prep-gtp 

Congratulations! You have completed your 2021 Tax Return!

Still have questions? Here are the resources that can assist your tax-filing process:

• The International Programs Office: umass.edu/ipo/iss/taxes
• The UMass Office of The President: umassp.edu/nonresident-alien-taxation/tax-filing
• GLACIER Tax Prep: glaciertax.com/Faq?year=2021
• Sprintax: blog.sprintax.com/f1-visa-tax-return-guide-international-students/
• Smart About Money: https://www.umass.edu/smart-about-money/peer-financial-coaching 

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