FAQs
What is the 8843? Why do I have to file it?
The IRS Form 8843 is titled Statement for Exempt Individuals and Individuals with a Medical Condition. The purpose of the form is to provide the information which demonstrates that you are exempt from having to use the Substantial Presence Test to establish your tax status. Form 8843 is an information STATEMENT, not an actual TAX RETURN
Since I am an F-1 student and filled out an 8843 as an exempt individual, doesn’t that mean I am exempt from taxes?
No. By completing the 8843, you are stating that you exempt from having to apply the rules of the Substantial Presence Test to your days of presence in the U.S. As a result, you are a non-resident for taxes and obliged to use the non-resident tax rules to calculate your taxes on U.S. source income.
What is a W-2? When do I get it? What do I do with it?
The W-2, Wage and Tax Statement, is an end-of-year statement provided to you in January by your employer, showing your total income for the previous year from that employer. In addition to showing your total income for the year, the form will state how much money has been withheld and sent to the Federal government for your taxes. You will use this information when completing your tax return. If you have more than one employer during the calendar year (for example, if you work for two of The Claremont colleges), you will receive more than one form. The income and withholding from each are just added together on your tax return.
You will typically receive 4 exact copies of this form. One is designated to be attached to your Federal tax return. A second one is to be attached to your state tax return. (Not all students will be required to file a state return.) The third copy is for a local return if one is required (actually very rare). The fourth copy is for your records.
What is the 1042-S? When do I get it? What does it show? What do I do with it?
The 1042-S, “Foreign Person's U.S. Source Income Subject to Withholding” is an end-of-year statement of funds received from U.S. sources that are not based on work. The form will indicate if any funds have been withheld for income tax. The income reported on this form includes the taxable portion of a Pomona scholarship (housing and meals), funds from the CDO such as a stipend or miscellaneous funding for transportation, housing and/or meals while engaged in an internship.
The 1042-S from Pomona College is issued by the college finance office and is typically sent to your campus mailbox no later than March 15th. If you receive one of these forms, you will use the data thereon to complete your tax return. And you’ll attach a copy of the form to your tax return(s) when preparing them for mailing. (You may need to make additional copies of the form depending on the tax returns you have to file.)
I have a scholarship from Pomona College that covers only my tuition. Do I have to pay taxes on that money?
No. When the award you receive covers only tuition, it is not considered to be taxable income. That is also true for California taxes.
I have a scholarship, but the money comes from my home country. Do I have to U.S. taxes on this income?
No. As a non-resident for taxes, you only have to pay taxes on income you receive from U.S. sources – jobs on campus, Pomona scholarship, paid internships in the U.S.
My Pomona College scholarship covers some (or all) of my housing and meals. Is that considered as taxable income?
Yes. Any financial aid funds received in excess of your tuition and fees is taxable income.
I have a Pomona College scholarship that covers more than my tuition and fees, but since I have never worked on campus, I don’t have a Social Security Number. I heard that I need to have a number for my tax return. What do I do? How can I get a number?
When you are unable to get an SSN due to never having worked in the US, but still need to file an income tax return, the IRS can assign you an Individual Taxpayer Identification Number, commonly called an ITIN. The Sprintax software can assist you in completing the steps to get an ITIN. Just answer, yes, to the question worded something like this – Would you like Sprintax to assist you in obtaining an Individual Taxpayer Identification Number?
Do I need to have a Social Security Number if I am just completing the 8843 Form?
No. When filing only the 8843, it is not necessary to have any tax identification number.
I had an internship under PCIP. I was not paid by my employer, but I did receive funds from the CDO for transportation, housing, meals, etc. Is that considered income? Do I have to pay taxes on that income?
Yes, this income is taxed. This income is reported to you on the 1042-S.
I had a regular internship off campus for which I was paid. However, my employer did not take any taxes out of my pay. I was sent a 1099-MISC form. If nothing was withheld for taxes does that mean I don’t owe any taxes on that income?
No, you still owe taxes on that income. Even though your employer did not withhold any funds, you will still have to include the amount as income on your tax return and pay any resulting tax on the money received.
Can’t I use TurboTax to file my taxes? I understand it files tax returns electronically. And it’s advertised everywhere.
No, you cannot use TurboTax or any other software product that is designed for resident taxpayers. There is no functionality within these products for non-resident tax returns. If you mistakenly use one of these products, it is likely that IRS will eventually discover your error. If it is then determined that you did not pay the taxes that were due or if you claimed deductions to which you were not entitled, you will then have to pay the correct tax amount plus penalties and interest.
I attended high school in the United States, but I am still an F-1 student about to graduate. I thought I was supposed to use Sprintax for my taxes. After entering my data as requested, the software says I can’t use Sprintax to file my taxes.
Unless some other data entry mistake has been made, it appears that you have been an F-1 student in the U.S. for more than 5 years and therefore Sprintax has determined that you are a resident for taxes. To file your taxes, you will use the same income documents described on the tax information page, but you will complete a resident tax return like a U.S. citizen. You are able to use TurboTax or any of the other commercially available tax products or services. You are able to claim all the deductions or tax credits allowed for resident taxpayers.