U.S. Taxes and Your Responsibilities

If you receive U.S. income, you will pay income taxes.

• Yes! Even international students pay taxes.
• U.S. income includes:
  • Wages from U.S. employment
  • Interest earned on U.S. bank accounts and stocks
  • Taxable scholarships

The U.S. tax system is a pay-as-you-go system.

• Your employer estimates your annual income taxes and withholds this amount from each of your paychecks throughout the year.
• When you file your annual U.S. tax forms, the exact amount of annual income tax due is calculated. 

• • If too much was withheld from your paychecks throughout the year you will get a refund.
  • If too little was withheld from your paychecks throughout the year you will have a balance due.

The tax year runs from January 1 - December 31.

Tax forms are due the following year on April 15.

Tax filing status (or tax residency) is determined the Substantial Presence Test. This test calculates the total amount of time you have been in the U.S..

Based on this duration of time as determined by the Substantial Presence Test, your tax status will be either Resident Alien or Nonresident Alien. Please note: immigration and tax terminology are not the same. 

F, J, M and Q visa holders are exempt from the Substantial Presence Test their first 5 calendar years in the U.S.

For these first 5 calendar years, F, J, M and Q visa holders are Nonresident Aliens for tax purposes.

Before you begin employment at UNT, you will participate in an online onboarding or pre boarding process.

• During this process, you must self-identify as a Foreign National.
• Be sure to select the “Foreign National” indicator on the “Verify Additional Information” page.
• Select “yes” as a foreign national.
• Be sure to check your UNT email account for the Sprintax Calculus Activation Email sent from info@sprintax.com
• You MUST complete the Sprintax Calculus Questionnaire in full.
• The Sprintax Calculus Questionnaire will inform UNT of your tax filing status (tax residency) so that you are taxed appropriately.
• For example, nonresident alien tax filers are exempt from FICA taxes. Only federal taxes should be withheld from your paychecks.
• Address questions to sysfn@untsystem.edu

Nonresident Alien Filers

• Form 8843 is required with or without income earned in the U.S.. 
  This is an informational statement provided to the IRS that states you are present in the U.S. as a student on a non-immigrant visa. 
• Form 1040NR is required if you earned U.S. income.
  This is an income statement. NR stands for nonresident.
• Nonresident Alien filers MUST file with a provider that specializes in nonresident alien tax filing and offers these two forms (8843 and 1040NR).
• Nonresident aliens cannot file jointly.
• Taxed only on U.S. income.
• Exempt from FICA (social security and medicare) withholdings

Resident Alien Filers

• Form 1040 is required if you earned U.S. income.
• Resident aliens may file with the provider of their choosing.

UNT  Forms & Requirements

• Form W-4 - Completed upon hire. Nonresident aliens can ONLY claim SINGLE  (even if married.)
• Form W9-S - Students who receive the Request for Taxpayer Identification Number email can log into myUNT and complete the form via their Tasks tile. Students can also access the form directly from our website: W-9S eForm. If you do not have an SSN or ITIN, you do not need to complete this form. 
• Sprintax Calculus Questionnaire must be completed upon hire.
• You will need to apply for a Social Security Number once you have secured an on-campus job.

Documents Needed to File Annual Return

• Form W-2 - Shows income from wages and taxes paid - Provided by your employer. 
• Form 1042-S - Shows income from taxable scholarships/bonuses. Mailed to your local street address. Tuition waivers are not taxable. (This most often applies to student athletes.)
• Form 1099 - Shows income from investments/consulting work. Provided by banks/employers.

Documents to Send to IRS as Nonresident Alien Filer

• Form 1040NR - All nonresident aliens with U.S. income must complete, print, sign and mail hard/paper copy to the IRS.
• Form 8843 - All nonresident aliens must complete, print, sign and mail hard/paper copy to the IRS.
• Copies of W2 and other documents if applicable.

Other Forms/Documents

Form 1098T

• UNT provides this form to ALL students.
• If filing as a nonresident alien, this form is for informational purposes only
• Nonresident alien filers are not eligible to receive this tax credit. 

If you need to apply for an ITIN, you will need to schedule an appointment with a local Certified Acceptance Agent to file your taxes along with form W7. An ITIN is required if you do not have an SSN but you do receive taxable scholarships. (This most often applies to student athletes.)

International students on F, J, M and Q visas are exempt from the substantial presence test for their first 5 calendar years in the U.S..

Since these students are exempt from the substantial presence test, they MUST file as nonresident aliens.

You must utilize a service that specializes in nonresident alien tax filing:

• GLACIER Tax Prep
• Sprintax
• F1 Tax Return

Services  include a substantial presence test to determine your tax filing status (nonresident alien or resident alien.) These alien categories are for tax filing purposes only. They are not related to your immigration status. International students on F, J, M or Q visas are exempt from the substantial presence test their first five calendar years in the U.S..

• If it is determined that you are a nonresident alien for tax purposes, you will continue with the program to prepare your tax forms.
• If it is determined that you are a resident alien for tax purposes, you may file electronically using a provider of your choosing.

• United Way VITA Program. Call ahead to request assistance for nonresident alien tax filing. This service is free. 
• Local tax professionals and tax accountants can assist with taxes. Fees vary.
• If you need to file state income taxes from another state (Texas does not have state income taxes) Sprintax is an option. Sprintax is similar to GLACIER Tax Prep and provides tax form preparation assistance for nonresident alien tax filing.