US Tax Filing Requirements

On August 20, 2024, the Emory Tax Office and ISSS hosted a webinar called “Introduction to Taxes in the US." View the recording here. For international students and scholars interested in US employment, this recording provides an overview of US Taxes, including tax forms, income tax withholding and tax returns.

Update Local Address with Emory

• Students and scholars should make sure their local address is correct in PeopleSoft and in OPUS (if a student).
• Emory will send the W-2 form to the address on file in mid-February, unless a student/scholar has requested an online W-2.
• Students/scholars will also receive Form 1042S if they are:
  • Exempt from some taxes because of a tax treaty benefit; or
  • Have a taxable scholarship, fellowship, stipend, or other financial assistance.
     

Learn About US Tax Filing

1. Review this page for:
   • Instructions on what to do before filing
   • Information on federal and state taxes
   • Resources available if help is needed.
      
2. Review Emory Tax Office's Sprintax page to:
   • Learn about Sprintax
   • Get a list of documents a student/scholar may need to meet their tax requirements
   • Obtain Emory's Sprintax code to have their federal tax return and 8843 prepared at no cost.
     • Note: An Emory login is required to access the Tax Office's Sprintax page and obtain the code.
     • Students and scholars who are no longer at Emory should email nonresident.tax@emory.edu with their legal name and Emory ID number to request the code.
        
3. Review these Sprintax resources
   • Review the Sprintax instructions.
   • Check out Sprintax's Quick Guide to US Taxes for Nonresidents for a overview.
   • See the "Get Help" section below for more Sprintax resources including their online webinars.
      

Gather Required Documents

Before logging into Sprintax, gather the following documents and set aside at least 30 minutes to use Sprintax. It is much easier to have all of the documents in hand and do it all at once than to stop and start again.

1. Passport and visa
2. I-94 and exit and entry dates for all past US visits (both available through the Customs and Border Protection I-94 website)
3. I-20, DS-2019, I-797, or other US immigration documents
4. Social security number or individual taxpayer identification number (ITIN)
5. Addresses (local US and permanent foreign address)
6. W-2
7. Form 1042S ( for those with a fellowship, stipend, or scholarship)
8. Form 1099, if applicable
   • Students and scholars with US interest or dividend income, will be sent a 1099 by their financial institution.
9. Income tax return from last year (if one was filed)
    

Each year, students and scholars who are non-residents for tax purposes will need to do the following:

• Use Sprintax to determine if they are a resident or non-resident for tax purpose.
• Fill out form 1040NR if they earned income in the US last year.
• Fill out Form 8843 if in F or J status.
  • This form needs to be completed regardless of whether they earned any income last year.
  • See "Emory Information for Form 8843" below for help completing Form 8843.
• Fill out state tax forms
  • Students and scholars who had taxable income last year may also need to complete a Georgia Form 500 return to report their income.
  • Students/scholars who earned income or resided in a state other than Georgia may also have a filing requirement in that state in addition to filing in Georgia.
     

How to File a Federal and State Tax Returns

1. Create a Sprintax Account and determine tax status (resident or non-resident for tax purposes)*
   • There is a huge difference between filing as a nonresident alien versus filing as a resident alien.
   • Filing incorrectly can cause problems and delays.
   • Students and scholars should use Sprintax to find out if they are considered a resident or nonresident for tax purposes.
   • Determining Tax Status:
      
     • If Sprintax determines that a student/scholar is a non-residents for tax purposes, they can use Sprintax.
       • The Sprintax software will guide them through the steps of filling out the required forms and prepare the necessary federal tax documents for free.
       • Sprintax can also be used to prepare state tax returns for a small additional fee.
         • Once Sprintax generates the state tax forms:
           • The forms must be printed and filed.
           • Sprintax will provide instructions and mailing addresses for the state returns.
         • There is a small fee to prepare state returns, but it is easier to use Sprintax than preparing the forms by hand.
       • Continue to Step 2 below. 
          
     • If Sprintax determines that a student/scholar is a resident for tax purposes, they cannot use Sprintax.
       • Residents for tax purposes can meet their tax filing requirements using alternative software such as Turbotax, H&R Block, TaxCut, TaxAct, etc. as these products are intended for residents for tax purposes.
       • Do not continue to step 2 below. 
          
2. Have Sprintax create the tax documents and submit them to the IRS and/or state tax authorities (if a non-resident for tax purposes)
   • Once the student/scholar completes all of the steps in Sprintax, they will be told if they can e-file their return or if they are required to print the documents, sign them, and mail them to the IRS.
   • If the student/scholar is required to mail the documents to the IRS:
     • It is recommended that students/scholars make a copy of the tax return for their records before shipping it to the IRS.
     • The address to file your tax return is: Department of Treasury, Internal Revenue Service, Austin, Tx 73301-0215
        
3. Apply for an ITIN (if applicable)
   • Students/scholars who need to file a tax return but who are not eligible for a social security number will need to apply for an individual taxpayer identification number (ITIN).
   • Follow the procedures outlined on ISSS' ITINs page for to apply for an ITIN.
      

Emory Information for Form 8843

Academic Program Address                  
Emory University                               
[department administrator's name]      
[department street address]               
Atlanta, GA 30322                              

Academic Institution Address
Emory University – ISSS Office
Shinn Ko, Director
Mail Stop: 1784-001-1AV
Atlanta, GA  30322          
       

*Residency Status

The terms 'resident' and 'nonresident' are also used by the Department of Homeland Security regarding one's immigration status, but they are defined differently by the Internal Revenue Service (IRS) for tax purposes.

Sprintax

Contact Sprintax

• Login to Sprintax for 24/7 Live Chat Help
• Call: 1-866-601-5695
• Email: hello@sprintax.com

Sprintax Webinar Schedule 

• Register and participate in a free Sprintax open tax webinar
• General sessions suitable for majority of visa types
• Webinar Topics:
  • An overview of tax for nonresident students and scholars
  • Who must file a 2024 US tax return
  • What income forms you may receive
  • Forms that need to be completed and sent to the IRS
  • We cover terms like FICA, ITIN and Form 1098-T
  • What happens if students don’t file, or misfile
  • State tax returns
  • Sprintax overview

Sprintax webinar Tax Overview for OPT/CPT: coming soon

Additional Sprintax Resources:

• Sprintax Instructions
• Quick Guide to US Taxes for Nonresidents
• Educational tax videos on YouTube
• Blog
• Frequently Asked Questions
   

Emory Tax Office

• Sprintax Instructions
  • Visit this page to obtain Emory's Sprintax code to have the federal tax return and 8843 prepared at no cost.
    • Note: An Emory login is required to access the Tax Office's Sprintax page and obtain the code.
    • Students and scholars who are no longer at Emory should email nonresident.tax@emory.edu with their legal name and Emory ID number to request the code.
• Tax Assistance -Foreign Individuals and Entities page
• Frequently Asked Questions (pdf)

Still have questions?
Emory students and scholars who are nonresidents for tax purposes and have completed their federal tax return using Sprintax, can email their questions to nonresident.tax@emory.edu.  One-on-one help sessions via Zoom are available for students and scholars whose questions cannot be easily answered via email.
 

H&R Block

H&R Block tax advisors can help prepare tax returns for a fee. These offices cater to international students and scholars:

• Loehmann's Plaza | Marvin Gaines
• 2891 North Decatur Road | Raksha Bhalani
   

Additional Resources

• Request an Online W-2 (from Emory)
• IRS' International Taxpayers page
• Form 1040NR (pdf)
• Form 8843 (pdf)
• Georgia tax forms
• Find a free tax prep site

If you didn't receive your W-2 from Emory, email the payroll office at eupayroll@emory.edu or call 404-727-6100.

If you have a tax treaty benefit and/or receive taxable scholarship, fellowship, stipend, or other non-work financial assistance from Emory last year, you should receive a 1042S electronically through the FNIS system.  If you have questions or have not received your form, email the nonresident tax office.  Put “Form 1042-S" in the subject line and make sure to include your Emory ID number.

Yes. One benefit of using Sprintax over other software is the ability to prepare state tax returns in the software.  There is a fee that will be charged to you for preparation state returns but you no longer have to do the forms by hand.

Visit Emory's Sprintax website for step by step instructions for logging into Sprintax including the access code.  Included on the page are direct links to the Sprintax system.

If you no longer have a valid Emory NetID and password because you graduated or completed your scholar program, you can still use Sprintax to meet your tax reporting requirements.

Please email nonresident.tax@emory.edu Put “Sprintax Alumni Code” in the subject line and include you Emory ID number.  You will be emailed a direct link and a special access code.