International Student and Scholar Taxes

When you complete the form I-9, you will be listing yourself as "An alien authorized to work until:". The "(exp. date, if any)" date will be one of several possibilities:

• F-1/J-1 working on campus: The date your I-20/DS-2019 expires
• F-1 working on Curricular Practical Training: The expiration date of the CPT listed on Page 2 of your I-20
• F-1 working on Optional Practical Training: The expiration date of your OPT or STEM OPT Employment Authorization Document (EAD)
• J-1 working on Academic Training: The expiration date of the Academic Training listed on your DS-2019

The W-4, a form submitted to your employer, informs your employer how Federal Income Taxes should be withheld for a non-resident alien for tax purposes.

Please refer to the information on the IRS website (linked), but most students will:

• Select ‘Single/Married Filing Separately’ in Step 1
• Leave Steps 2-4 blank 
• Additional Withholding is not necessary, and you are not exempt.  
• Write Non-Resident Alien on 4c of the W-4.  
• Sign Step 5  

Form 8233 is used to claim a tax treaty benefit. A list of current Tax Treaties are available on the IRS website.

Students from India: the Indian tax treaty is not claimed using a Form 8233, but instead claimed on an Annual Tax Return, which is due April of the following year.  

A Form W-8BEN is submitted for a variety of reasons; instructions are linked.

• For employment purposes it is submitted to identify you as a Non-Resident Alien for Tax Purposes. 
• If you are Resident Alien for Tax Purposes, then Form W-9 will be submitted.

Most students (even those with a tax treaty) will:

• complete Part I
• leave Part II blank
• sign Part III
• leave the Foreign Tax Identifying Number blank

Exemptions

You need to show two things to receive a FICA exemption, which are explained on the IRS website:  

1. The application of the Substantial Presence Test, or SPT, is necessary IF an F-1/J-1 student has already utilized five calendar years of presence in the US.  
   1. This is done by viewing the individual’s physical presence in the US, along with their immigration status history.  In your situation you first arrived in the US in the year 2022 (calendar year 1) and currently present in the US in 2025 (calendar year 4).  This means you are exempt from the using the SPT until January 1, 2027.  Then after you accumulate 183 days in 2027, in its simplest explanation, you will then qualify as a Resident Alien for Tax Purposes and are no longer exempt from FICA taxes. 
   2. If you change your status to something else before the sixth year of physical presence, for example, H-1B, then these equations change.
2. Proof that you have work authorization issued by the Department of Homeland Security. 
   1. Documents such as your Passport, I-94 and I-20 with the CPT/OPT, or your DS-2019 with the Academic Training noted are your work authorization.
   2. For F-1 students under Optional Practical Training, this proof is the Employment Authorization Document designated with C03A, C03B or C03C. As long as the employment you are carrying out is in relation to your field of study, by referring to Page 1 of the I-20, then you have the relevant employment authorization that qualifies you to be considered for a FICA exemption. This referred to in the above link as “Practical Training student employment on or off campus.” 
   3. The same applies to J-1s who are working on campus or have approved Academic Training.

Social Security and Medicare Tax Exemptions

To be exempt from Medicare and Social Security Taxes, your employer should view IRS Publication 515 (pages 8 and 36), and Publication 519.

• The employer should, in particular, read pages 3-4 (general information on Resident versus Non-Resident Alien for Tax Purposes) and pages 5-6 (Students). 
• After reading that, the employer will want to know what is the difference between a Resident Alien and Non-Resident Alien and how to calculate this. This can also be found in Publication 519 on Page 4-5 with the standard Substantial Presence Test, but should also look on page 6 for exempt individuals where they will find the five year rule clearly stated and its application to F-1 students. 

If they are unsure how to or unwilling to assist you and you still wish to get Social Security and Medicare Taxes refunded, they are within their rights not to exempt you.  However, you can self-file a refund by following the linked instructions after you have finished your employment and received your final pay check.

State taxes are withheld based on the US state you reside in, not the state you work in.

If your residence is Ohio, you will need to submit a Form IT-4 to your employer (instructions are linked). Please refer to the instructions, but most students should:

• School District Code: 3101 (for Cincinnati residents)
• Section II, Question 2: 1
• Leave Section III blank
• Sign Section IV

If your residence is Kentucky, you will need to submit a Form K-4 (instructions are linked). Please refer to the instructions, but most students should:

• Leave the section on exemptions blank
• Sign and date the form

F-1 and J-1 students can be self employed or work as contractors. F-1’s on STEM OPT cannot be self employed.

When you begin work you will receive pay that is not typically taxed by the employer. It is therefore up to you to self-report these taxes quarterly using form 1040ES (not be confused with the other 1040 forms such as 1040NR and 1040) and reported on form 1040NR when you file your Annual Tax Return (due April of the following year). 

You must file a 2024 tax report if you were present in the United States (even for one day) any time between Jan. 1, 2024 and Dec. 31, 2024 on the following visas:

• F-1
• F-2
• J-1
• J-2
• H-1B
• TN
• O

This includes dependents (F-2, J-2), regardless of their age.

You are required to file a tax return even if you have no income from US sources, or if your income is exempt from US taxes due to treaties between the US and your home country.

Sources of US income may include the following:

• on-campus employment,
• scholarships,
• fellowships,
• graduate assistantships,
• practical or academic training, and
• any compensation received for labor.

Most foreign students do not have to pay taxes on interest paid to them by US banks. Note that "income" is not limited to wages paid to you in cash, but also includes that portion of your scholarship, fellowship, or assistantship that is applied to your housing and meal expenses. The portion applied to your tuition fees, books, and supplies is not counted as income. For example, University Graduate Scholarships (UGS) are not counted as income.

The payroll office and UC International will help you make these distinctions. Be sure to inquire about the applicability of any tax treaty that might exist between your country and the United States.

You need a Social Security number (SSN) if you are authorized for employment in the United States.

An ITIN is needed if you are not eligible to work in the United States but need a tax ID number to be paid an honorarium, certain scholarships or awards, or are being claimed on a Tax Return as a dependent.

If you do not file a tax return, you could be

• denied visas at US Embassies, 
• denied future immigration benefits (such as H-1B and Permanent Residence) 
• fined for not paying your taxes

If you owe the IRS money and don't have the money to pay the amount owed initially, an extension can be granted.

• Send in their tax return by April 18 with a letter requesting an installment agreement. 
• You will pay penalties and interest on all amounts owed. There is also a fee for requesting an installment agreement. 
• The amount owed must be substantial to qualify for an installment agreement.

If you are a nonresident and failed to file a tax return for a previous year, you can always do so now.

• Get a copy of the appropriate tax form (1040NR or NREZ) for the year in question and the 8843 for the tax year in question from the IRS website. 
• Filing procedures are the same.

If taxes were owed for a previous year, you will be assessed interest and penalties. If you were entitled to a refund, the refund will be paid as long as the tax year is not more than 3 years in the past.

If you are a Non-Resident Alien for Tax Purposes and you discover that you used a software product designed for Resident Aliens for Tax Purposes, such as Turbo Tax, you will need to file an Amended Return.

Sprintax Returns will assist you with this for a fee and will involve a Form 1040X.

If you are a nonresident alien and discover an error in a prior year's return, you may submit an amended Form 1040-NR or 1040-NR EZ within three years of filing the original return or two years from the date the tax was paid, whichever is later.

To amend a previously submitted Form 1040-NR or 1040-NR EZ, partially complete Form 1040-X, Amended U.S. Individual Income Tax Return.

You may also use Form 1040-X if you are a resident alien who erroneously filed a nonresident return or a nonresident alien who submitted Form 1040, 1040-A, or 1040-EZ.

If you are currently a student at a different US institution (transferred out), we can no longer help you. Contact your current school for assistance.

If you have already returned home or are somewhere outside the Cincinnati area, there is assistance available to you. If you do not have access to iBearcatsGlobal, please contact James Tenney at James.Tenney@uc.edu.

In the Subject line, type “Long Distance Tax Help Request.” In the body of the message provide the following details:

• Last Name,
• First Name,
• UC M#,
• Date of Birth,
• Current Mailing Address,
• Current Immigration Status,
• Date that your Immigration Status began

He will arrange either software access, line by line instructions, or information on other forms of online help, depending on your particular tax situation. 

W-2's are issued to anyone who worked and was paid wages by an employer during the previous year, unless all wages paid were exempt under a tax treaty at the time they were paid.

UC W-2’s are available through Employee Self Services.

If you worked off campus for another employer in the past year, be sure that the off-campus employer sends you a W-2 or 1099-MISC for that period of employment.

The Form 1042-S is issued to anyone who received a nonqualified scholarship or any amount paid as exempt under a tax treaty or certain types of fellowships in 2024. NOT EVERYONE will get a 1042-S.

University Graduate Scholarships (UGS) are not considered nonqualified scholarships. You will not receive a 1042-S reporting what you received in the form of a UGS.

However, you may receive a 1042-S if you received one or more of the following:

• A nonqualified scholarship for expenses other than tuition, such as grant in aid, an athletic scholarship, a fellowship that covers living expenses, or a stipend. NOTE: Some summertime fellowships may fall into this category.
• A Tax Treaty benefit, meaning that some, or all, of your 2024 salary was paid as exempt from Federal income tax by UC. You would have signed a Form 8233 at some point at UC International Services to take advantage of a treaty benefit.
• Sometimes, payments for student health insurance (payments made by UC departments in connection to an assistantship or some full UGS awards), may be reported.

However, if you meet one of the above criteria and you have not received an email regarding your Form 1042-S from UC by March 15, 2025, you can send an email to UCTaxDept@uc.edu – be sure to put “1042-S Question” in the Subject Line.

The 1042-S is not mailed. They will be available in Sprintax Calculus (not to be confused with Sprintax Returns) after March 1. If you are using Sprintax Returns to file your tax return (see Non-Resident Alien for Tax Purposes with US Income) there is a function in Sprintax Calculus that will allow you to transfer the data to Sprintax Returns. Or you can enter the details into Sprintax Returns manually if you prefer (this will needed to be done if you received a 1042-S from a non-UC source).

Chinese Students
If you are Chinese, entered the US as F-1 or J-1 and earned money this past year, you will most likely be receiving a 1042-S. This is not guaranteed. Check your UC email for instructions before you attempt to do a Federal Income Tax return.

Students who Switched from F-2 / J-2 to F-1 / J-1
If you entered as F-2 or J-2, later changed to F-1 or J-1, and worked on campus, you do not receive tax treaty benefits. Therefore, you will not receive a 1042-S reporting tax treaty protected income. You may get one for any fellowship positions you worked in 2024.

Indian F-1 Students
If you are an Indian Student on an F-1 visa and worked on campus in a student position, it is likely the only thing you will receive is a W-2.

However, you may also receive a 1042-S if you received any nonqualified scholarship payments or certain fellowships. Wait for your 1042-S to file your tax return if you believe you received something like this in 2022.

J-1 Scholars
If you are a non-student (for example, a J-1 Research Scholar, Professor, Short-Term Scholar) and received money from UC or CCHMC while claiming a tax treaty you will receive a Form 1042-S.

Non-Resident Aliens
As a Non-Resident Alien for Tax Purposes, you DO NOT need to worry about getting this form. Students who were enrolled in the Student Health Insurance Plan will receive a 1095-C from United Healthcare, which provides our student health insurance plan. United Healthcare will issue that form. If you get one, put it away.

Resident Aliens
Resident Aliens for Tax Purposes DO NEED a Form 1095-C from each employer that they worked for that also provided health insurance benefits.

If you are student AND qualify as a Resident Alien for Tax Purposes AND you had the UC Student Health Insurance Plan in the past year, you will need a 1095-C from United Health Care. You can call them at 1-800-767-0700 to obtain this or ask questions. 

Full-time UC employees (typically scholars, although also small number of students), will receive a Form 1095-C in the mail if they were enrolled or eligible for enrollment in a UC medical plan. The “UC medical plan” refers to employee plans, not the UC student health insurance plan. 

The 1098-T is made available online in early January. IRS Form 1098-T, "Tuition Statement," is sent to everyone that had tuition expenses of some kind. 

Form 1098-Ts should only be used by Resident Aliens for Tax Purposes, or US citizens. In most cases, if you are in the US under F-1 / J-1 immigration status, you should not need this form.

Some of you may receive one or more versions of form 1099. Not everyone will get a 1099.

A 1099 form is mailed to people to document incomes that would not be reported on a W-2 or 1042-S. 

You may receive a 1099 for the following reasons:

• 1099-DIV: Money made on Stocks, Dividends, Bonds etc.
• 1099-G: Refund of your State of Ohio (or other state) Taxes from 2023 (not a typo--the refund of 2023 state taxes that you received in the year 2024 is now taxable by the Federal Government)
• 1099-INT: If you received interest on a savings account (most of you will not need to report this on your Federal Income Tax Return)
• 1099-R: Refund of any money you paid into PERS (Ohio retirement fund)
• 1099-MISC: Money paid to you as an independent contractor