Tax Information and ITIN

If you were physically in the U.S. in F or J status anytime between January 1 - December 31, 2023, you are obligated to submit Form 8843 to Internal Revenue Service (IRS), the US tax agency, even if you had no income. Form 8843 instructions can be found here.

For the 2023 tax season, if you earn $1 of US source income or greater, 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).

Generally, most international students & scholars who are on F, J, M or Q visas are considered non-residents for tax purposes. International undergraduate students on J1 & F1 visas are automatically considered non-resident for their first 5 calendar years in the US, whilst Scholars/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.

We have teamed up with Sprintax  to provide you with easy-to-use tax preparation software designed for non-resident students and scholars in the U.S. ISSS is not qualified or allowed to provide individual tax advice.

After you login to Sprintax following the instructions detailed in ISSS's mid-February tax email, it will ask you a series of questions about the time you have spent in the United States and in which immigration status, looking back over a period of years. Sprintax will then determine your tax status. If it determines that you are a "nonresident alien" (NRA) for federal tax purposes, you can continue to use it to respond to a series of guided questions. Sprintax will complete and generate the forms you need to print, sign, and mail to the IRS (Internal Revenue Service). If it determines you are a "resident alien" for federal tax purposes, you won't be able to continue using the software.

Step by Step Guide

1. Gather the documents you may need for Sprintax

Questions about these documents?

Please see this website for instructions on how to obtain these forms. Please direct any questions related to Form W-2 or Form 1042-S to the Penn Employee Solution Center at 215-898-7372 or email to hcmsolutioncenter@upenn.edu.

2. Follow the Sprintax instructions

If you had No U.S. Income: Sprintax will generate a completed Form 8843 for you and each of your dependents (if you have any).

With U.S. Income: Sprintax will generate your "tax return documents", including either a 1040NR-EZ or a longer form 1040NR, depending on your circumstances.

3. (With U.S. income only) If required, complete your state tax return

After you finish your federal return, Sprintax will inform you if you need to complete a state tax return. If so, they will give you the option to use Sprintax for an individual fee. However, it is your choice to use them or to do the state tax return on your own. For more information on state and city taxes, please see the relevant headers below.

4. Mail your completed federal and/or state forms to IRS and/or state tax authorities

Remember to read the mailing instructions that Sprintax provides. If you have dependents, each one must mail their 8843 in a separate envelope.

• The State of Pennsylvania treats US Citizens and Foreign Nationals exactly the same for tax purposes.

• Your resident or non-resident tax status for Pennsylvania State Tax purposes is NOT THE SAME as your resident or non-resident tax status for federal income tax purposes.

• Determining your resident or non-resident tax status will impact which of your income is taxable.

• You are usually considered a non-resident for Pennsylvania state tax purposes if you were a full-time student for the past tax year. If you are a non-resident for Pennsylvania state tax purposes, you must file a Pennsylvania state tax return on Form PA-40 if you earned more than the stated minimum in Pennsylvania taxable income for the year even if no tax is due.

• You are usually considered a resident for Pennsylvania state tax purposes ONLY if you were in Pennsylvania more than 183 days in the calendar year (other than as a student) AND you’ve established a domicile in Pennsylvania.

• Federal tax treaty benefits do not apply to Pennsylvania taxes.

• Philadelphia City Tax is a wage tax, not an income tax; that is, it is only applied to your earned income, not to your interest, dividend, or capital gains earnings.

• No matter where you live, if you work in Philadelphia, you pay the city wage tax.

• There are no forms or reporting to complete. If you worked in Philadelphia during the tax year, your employer automatically deducted your city taxes from your paychecks on behalf of the city.

• F-1 & J-1 Students do not pay FICA for the first 5 years of presence in the U.S.

• Scholars in J-1 status are exempt from FICA for the first 2 years of presence in the U.S. After that point, they become resident taxpayers and are subject to FICA withholdings.

• Holders of H-1B status are subject to FICA withholdings, and are generally considered to be tax residents after their first 6 months of presence in the US.

Recovering Wrongly Withheld FICA Taxes

Occasionally Social Security tax is withheld in error. If your employer has already wrongly withheld Social Security taxes, you should ask the employer to refund the taxes to you. The employer can deduct the amount refunded to you from the company's next Social Security tax payment to the Internal Revenue Service and no further action is required from you.

If your employer unable to stop withholding or refund you Social Security taxes, you may obtain a Social Security tax refund from the Internal Revenue Service (a process that can take more than six months) by preparing the following documents and mailing the application directly to the IRS at Internal Revenue Service Center, Austin, TX 73301 :

• IRS Form 843, Claim for Refund and Request for Abatement
• IRS Form 8316, Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa
• Copy of your W-2 Form(s)
• Copy of your most recent nonresident income tax return (if available)
• Copy of your I-94 printout or US entry/admission card stamp in passport
• Copy of your I-20 or DS-2019 Form
• Copy of your permission to work in the US (EAD card, CPT authorization, etc.)
• A written statement from your employer showing the amount of refund requested and the amount (if any) reimbursed by the employer. If you cannot obtain such a statement, you must verify that you have contacted your employer and that the employer was unable to assist you with the refund
• ​DO NOT MAIL THIS APPLICATION WITH YOUR ANNUAL FEDERAL INCOME TAX RETURN

If you need help while using Sprintax for technical or tax related issues, contact them:

• 24/7 Live Chat Help
• Refer to their FAQs
• email at hello@sprintax.com
• Call 1-866-601-5695

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

• The Internal Revenue Service (IRS) will NEVER contact anyone via email, phone, or fax.

• You should not provide your SSN/ITIN to anyone other unless for a legitimate purpose such as employment, banking, or background checks.

• To learn about potential scams you may encounter, please see the IRS Tax Fraud Alert page.

If you do not have a Social Security Number (SSN) but are receiving U.S.-sourced income such as a non-service fellowship, scholarship or grant that goes beyond tuition, fees, and the allowance for books/supplies (for more information, please see this page on the SRFS website), then you may need an Individual Tax Identification Number (ITIN) for tax purposes. 

The ITIN is a U.S. taxpayer identification number issued by the Internal Revenue Service (IRS). It is used to identify individuals who are required to file a tax return but are ineligible for an SSN due to not being employed in the U.S.

You have three options to apply for an ITIN:

(1) Apply for an ITIN on your own prior to tax filing season utilizing ISSS ITIN Letter.

You can apply for an ITIN prior to tax filing season utilizing an original letter from an ISSS advisor. 

• Log in to iPenn and complete the ITIN Letter Request e-form. 

• Attach copies of your passport, visa (Canadian and Bermudian passport holders are exempt from this requirement), I-20 or DS-2019, proof of scholarship, fellowship, or grant, and completed W-7 form. Instructions for completing the W-7 are available in the e-form.

• Schedule a document pick-up appointment with ISSS to present your original immigration documents as required by the IRS and to collect your letter. 

• Compile all required documents and mail ITIN application to the following address via USPS mail:

  Internal Revenue Service
  ITIN Operations
  P.O. Box 149342
  Austin, TX 78714-9342

(2) Utilize Sprintax services to apply for an ITIN along with your federal tax filing (fees apply).

ISSS has teamed up with Sprintax to help you file your taxes, and they can also assist you with the ITIN application. When filing your tax returns with Sprintax, you should choose the Sprintax assistance for the ITIN and a Form W-7 will be prepared (Sprintax fee applies). Please note that you will be required to obtain a certified copy of your passport if you choose this option. You cannot use an ISSS letter when applying for an ITIN alongside your tax return.

The copy of your passport must be certified by one of the following:

• Certified Acceptance Agent or IRS official
• The United States Embassy or Consulate (be sure to book prior to your visit)
• The governmental department that issues the identification document

(3) File your application through an IRS Taxpayer Assistance Center.

You can file your application in person at select IRS locations:

• Some IRS Taxpayer Assistance Centers can verify your original passport and return it to you on the spot. There is no need to bring a certified copy. 

• The nearest such location from Penn is located on 600 Arch St. Philadelphia (view on Google Maps). Call 844-544-5640 for appointments (required).

Visit IRS webpages listed below for further guidance.

• How to submit ITIN application (https://www.irs.gov/individuals/how-do-i-apply-for-an-itin)

• How to fill out Form W-7 (https://www.irs.gov/instructions/iw7)

If you choose to file your ITIN application without utilizing one of the above options, please note that either a certified copy of your passport or your original passport is required to apply. Due to the risks associated with mailing in your passport, ISSS recommends submitting a certified copy of your passport instead. Plan ahead as you are likely to be required to make an appointment to appear in person to submit your request. Your embassy/consulate in the U.S. may be able to issue certified copies of your passport. Inquire them for instructions on how to obtain one.

• Penn Student Financial Services website for International student and Tax: https://srfs.upenn.edu/financial-aid/international-taxes
• Other US Tax Forms: Download forms from the Internal Revenue Service.
• Pennsylvania Tax Forms: Download forms from the PA Department of Revenue.
• Income Tax Treaties: Full texts of tax treaties between the US and foreign countries and the related US Treasury Department Technical Explanation on the IRS website.
• UPenn Office of the Comptroller/ Payroll