Taxes

U.S. Tax Information for International Students and Scholars

Overview
How To File
Sprintax Return Resources
USF Payroll & Tax Services for Nonresidents
Individual Taxpayer Identification Number (ITIN) Info
Frequently Asked Questions (FAQ's)
USF OIS Contact

DISCLAIMER:

The Office of International Services and the University of South Florida are NOT permitted to assist any student or 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.

OVERVIEW

Who must file tax forms for the 2025 tax season?

If you were physically in the U.S. in F or J status anytime between January 1 - December 31, 2024, and:

• If you had no income, you're obligated to send one (1) form, Form 8843, to the U.S. tax agency IRS (Internal Revenue Service).
• If you earn over $0 of US source income, 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).

If you would like to read more about taxes check out the Tax Guide for Aliens. 

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. Specifically:

• International undergraduate students on J1 & F1 visas are automatically considered non-resident for their first 5 calendar years in the US.
• Scholars and 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.

Tax Filing Deadline:

• April 15th, 2025 is the last day for residents and non-residents who earned U.S. income to file federal tax returns for 2024.
• June 15, 2025: for those who have no income and are just filling out Form 8843. 

Understanding Tax Requirements in the U.S. for International Students and Scholars

The Office of International Services created a video called Understanding Taxes for International Students and Scholars. This video is meant for students and scholars who are completing taxes in the United States for the first time and covers general FAQ.

HOW TO FILE

Step-by-Step Guide

We have partnered with Sprintax to offer easy-to-use tax preparation software for non-resident students and scholars in the U.S. We (and all other university staff) are not qualified or allowed to provide individual tax advice. 

1. Gather documents- Please take this quiz to determine the necessary documents required for tax preparation based on your individual circumstances.
2. Log in Sprintax- Log in or sign up to Sprintax using the provided link from OIS to get a discount. You can use either your USF email or personal email to create the account.
3. Follow the Sprintax instructions- Sprintax will generate a completed Form 8843 or tax return documents based on your circumstances. Complete all Sprintax questionnaires to ensure all required tax forms are properly filled out. You can use Sprintax live chat for assistance at any time.
4. Mail the forms- Remember to download the completed package and follow Sprintax's mailing instructions. If you have dependents, each must mail their 8843 in a separate envelope.
5. Post-filing- If you e-file, you can track your form using Sprintax's instructions. If you mail it physically, tracking is not available. Remember to read the mailing instructions that Sprintax provides. If you have dependents, each one must mail their 8843 in a separate envelope.

What documents do I need to prepare for the tax filing?

Complete the questionnaire to determine which documents you need to prepare. Click here to begin. The list of required documents will be provided at the end of the questionnaire, so be sure to note them down. 

OIS Sprintax Return Software Assistance Sessions (In-Person) 

Once tax season has begun, the Office of International Services also hosts Sprintax Software Assistance Sessions multiple times a week to assist international students and scholars with utilizing the Sprintax Non-Resident Tax Prep tool. Staff will be available to help with interpreting your immigration documents, clarifying instructions, and providing a brief Sprintax tutorial. 
Assistance sessions for Spring 2025 (2024 tax year) will be offered in person in BEH 255  through April 2025 on the following days and times: 

• Wednesday: 5:30pm - 6:30pm (In person at BEH 255).
• Thursday: 1:30pm - 3:00pm (Online). Book your session here. 

SPRINTAX RETURN RESOURCES

If you need help while using Sprintax, contact them:

24/7 Live Chat Help
Refer to their FAQs
Email at hello@sprintax.com

Sprintax 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 Taxes. There is also a Sprintax Blog which go through tax-related topics and can be of use to you.

Sprintax Returns Webinars (Online)

Link coming soon!

USF PAYROLL & TAX SERVICES FOR NONRESIDENTS

To access the IRS Tax Withholding Estimator, learn more about tax treaties, or view additional information about paying taxes as a nonresident, please visit here.

Students employed by USF departments or who have a taxable scholarship, receive an email with sign up instructions for Sprintax Calculus.  Signing up allows payroll to be sure to apply tax treaties and withhold properly.  NOTE: Students who have used Sprintax to file taxes can use the same login for Sprintax Calculus.

If you have questions about the payroll process of withholding taxes or Sprintax Calculus, send an email to UCO_Payroll_NRAIC@usf.edu. 

INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER (ITIN) INFORMATION

What is an ITIN?

The ITIN is a tax processing number issued the US Internal Revenue Service.  It allows individuals without a US Social Security Number (SSN) to file taxes.

Who needs an ITIN?

• If you have an SSN, you do not need an ITIN.  See (tax filing section)
• If you are an F-1 student, you do not need the ITIN to file the IRS form 8843.
• J students and scholars are eligible for an SSN and do not need an ITIN.
• If you are an F-1 student receiving a taxable scholarship or stipend (see taxable scholarship section), and you do not have an SSN, you need an ITIN to file your tax return.

When should you apply for the ITIN?

• Upon receiving a taxable scholarship or stipend; OR.
  • You must complete your Sprintax Calculus Account Set Up with USF Payroll
  • Applying for the ITIN will establish if you have an applicable tax treaty and allow the university to withhold the correct tax from your scholarship. 
• If told to apply while filing US tax forms in Sprintax Forms.

Quick Steps

• Complete your Sprintax Calculus set up
• Complete the online Form W-7 application.
• See instructions on how to fill out W-7.
•  Gather your immigration documents

  • Passport

  • Most recent I-20  (continued attendance)

  • Award or loan letter (letter from your department stating you are receiving taxable money from University of South Florida.)
• Request your ITIN Letter E-Form in iStart
• After you receive the approval of your E-Form in iStart, come to OIS Walk In Hours for Completion of ITIN Application 

FREQUENTLY ASKED QUESTIONS

USF OIS CONTACT

Most questions will need to go directly to Sprintax but for general inquiries you can email:
oistaxquestions@usf.edu