Federal and State Tax Returns

• U.S. Income Tax Basics

  
  ​U.S. Income Tax Basics

  Your tax residency status (whether nonresident or resident) is separate from your immigration status. It is based only on your presence in the U.S. over a period of years, with special rules for F and J students and scholars. If you spend even one day in the U.S. during a calendar year, that year counts as a tax year.

  • • F and J students: Generally considered "nonresident aliens" (NRA) for federal tax purposes for the first 5 tax years. These years don’t have to be consecutive and may go back several years.
    • J Scholars and Dependents: Researchers, professors, and their dependents in J status are typically considered NRAs for two out of every six tax years.

  
  Filing Obligations
  Nonresidents must file a nonresident tax return. Even if you did not receive any income in the previous calendar year but were present in the U.S., you are still obligated to file a tax return with the U.S. Internal Revenue Service (IRS).
  
  

  Tax Treaties
  The United States has tax treaties with over 50 countries, offering benefits like income exemptions, limits on taxable income, and eligibility for a specific number of years. Tax software will automatically apply treaty benefits if they apply to you. For more details, including a list of countries with tax treaties, refer to IRS Publication 901: U.S. Tax Treaties. Note that these treaties generally apply to federal taxes and may not affect state taxes.
  
  

  Avoid Costly Errors
  Do not use resident tax software like TurboTax if you are not eligible to file as a resident! Doing so could inadvertently result in tax fraud.

  
  Need Help?
  Click here to review U.S. tax filing instructions and access Sprintax, a tax preparation software specifically designed for nonresident tax returns.
  
  

  Individual Taxpayer Identification Number (ITIN)
  An ITIN is issued by the IRS for individuals who are not eligible for a Social Security Number (SSN) but need a ITIN for tax purposes. Most foreign students and scholars who cannot apply for an SSN due to ineligibility for employment may apply for an ITIN if they have a valid tax reason, as outlined in the Form W-7 instructions.

  To apply, complete Form W-7 and submit it with the required documents proving your identity and foreign status. Your application must be mailed to the IRS, submitted through a Certified Acceptance Agent, or completed in person at an IRS Taxpayer Assistance Center. The Form W-7 can be submitted at the same time you file your yearly tax return.
  
  

  Important: The staff at Visa and Immigration Services (VIS) are neither qualified nor permitted to assist with IRS tax form preparation or to answer tax-related questions. This page is intended solely to provide basic information as a starting point.

• Federal & State Tax Filing

  
  Federal & State Tax Filing

  If you were physically in the U.S. in F or J status anytime between January 1 - December 31, 2024, you are obligated to file the form Form 8843, with the U.S. tax agency, IRS (Internal Revenue Service), even if you had no income. If you earned any U.S. income in 2024, you will then likely trigger additional filing requirements such as Federal and State, depending on how much income was earned.

  IMPORTANT: The staff at VIS are not qualified nor permitted to assist any student/scholar with any IRS tax form preparation or tax related questions. This page is purely intended to give you basic information as a helpful starting point.

  Any questions or concerns should be directed to Sprintax, another certified tax preparer, or a local IRS field office.

  When to File

  The federal deadline is April 15, 2025 if you earned U.S. income in 2024. Confirm the deadline for the state(s) you will need to file taxes in. The earliest we recommend that you file your taxes is mid-February. If you are unable to file your forms by the deadline, you must submit an application for Automatic Extension of Time to File Your Tax Return to the IRS.

  If you were present in the U.S. in 2024 but did not earn any U.S. income, the deadline to file the Form 8843 is June 15th.

  Consequences of Not Filing

  Penalties for not complying with the filing requirement can include but are not limited to:

  • Denials of future requests for a Change of Status (especially to Permanent Resident).
  • Denials of visa renewals at American Consulates/Embassies.
  • Fines and interest will accrue on unreported income and could result in more money being owed to the IRS in the future.
  • If filed more than 3 years late, a refund will not be remitted by the IRS to the taxpayer.

  If you don't file your tax forms with the IRS by the tax deadline, or need to correct a mistake, you may be able to submit an amended tax return or mail the necessary tax documents even after the deadline date. Consult with a tax professional for assistance if you need to adjust a previously filed tax return.

  How to File

  We have teamed up with Sprintax to provide you with easy-to-use tax preparation software designed for non-resident students, scholars, alumni and their dependents in the United States.

  Stony Brook Human Resources provides specific information regarding tax filing for current students, scholars and employees. For additional questions related to your SBU W-2 or 1042-S, please email statepayroll@stonybrook.edu.

  Step 1: Gather Supporting Documentation for Sprintax

  Your personal situation determines the documents you may or may not receive.

  • Passport
  • Visa/Immigration status information, including form I-20 (F status) or form DS-2019 (J status).
  • U.S. entry and exit dates for current and past visits to the U.S. In addition to passport stamps, you can review or print your U.S. travel history here.
  • Social Security Number or Individual Taxpayer Identification Number: This is required if you have U.S. income to report, but NOT required if you had no income and the 8843 is the only form you have to file.
  • W-2: This form reports your wage earnings if you worked. If you had more than one employer, you should get a W-2 from each employer. It is issued by the end of January for the previous year. Make sure all employers from last year have an up-to-date address for you. If you worked in the U.S. and have not received a Form W-2, contact your employer for a copy.
    • • Stony Brook W-2s are mailed to your mailing address listed in SOLAR at the end of January. If you need to retrieve your W-2 online, please follow these instructions to create a NYS Payroll Online account. Additional questions can be directed to state_payroll@stonybrook.edu
  • 1042-S: This form is issued to report stipends, scholarships, fellowship income and/or travel grants.
    • • If you are from a country which has a tax treaty with the U.S., or you received a U.S. based scholarship or fellowship, you may also receive Form 1042-S.
      • This form is generally mailed around March 15th to your mailing address listed in SOLAR. If you do not receive it, contact state_payroll@stonybrook.edu
      • Only Nonresident Aliens receive this form. If your tax status changes to a Resident Alien because of having spent more than 5 years in the U.S. you will not get a 1042-S. If you're not sure of your tax status, log in to Sprintax to check.
  • 1099: This form reports miscellaneous income. This may be interest on bank accounts, stocks, bonds, dividends, or earnings through freelance employment.

  Step 2: Login or Create a Sprintax Account

  Sprintax is an easy-to-use tax preparation tool that will to guide you through the process. The system will help you fulfill your tax obligations by first asking you a series of questions to determine your residency status for tax purposes, and if you are a non-resident for tax purposes, filling in all necessary forms for you. It will also inform you of any tax benefits that may apply to you.

  Click here to open your new Sprintax account by creating a UserID and password - or, if you created an account with Sprintax in the past, you may use that UserID and password again.

  Sprintax will save your information so you can log in and out without starting over. Additionally, if you use Sprintax in subsequent years, your information will carry over.

  Step 3: Follow Sprintax Instructions to Complete a Federal Tax Return

  If You Did Not Have U.S. Income: Sprintax will generate a completed Form 8843 for you and each of your dependents (if you have any).

  If You Had U.S. Income: Sprintax will generate your "tax return documents," form 1040NR. If you have any dependents, Sprintax will generate a completed Form 8843 for each of your dependents.

  Step 4: Complete a State Tax Return (if applicable)

  After you finish your federal return, Sprintax will inform you if you need to complete a state tax return because of your income. If so, they will give you the option to use Sprintax for an individual fee ($45). It is your choice whether to use Sprintax for state taxes or to do the state tax return on your own.

  Remember that each state has its own income tax regulations and forms. New York State residency rules are different than those of the Internal Revenue Service. You may be a nonresident alien for federal tax purposes but be a resident for state tax purposes.

  Step 5: File your Tax Return with the IRS

  IRS will begin accepting tax returns on January 29th, 2025 and the deadline for them to receive your tax return is April 15, 2025.

  Sprintax will provide filing options either electronically (if you are eligible) or you can print and mail your completed tax return. If it is your first time filing, you likely will not be eligible for e-filing and must mail in your forms. You can learn more about the e-filing process, including eligibility requirements, on the Sprintax blog.

  Where to Mail Your Tax Forms:

  Check the Instructions First:
  The correct mailing address for submitting your tax return is usually included in the instructions that come with your tax return forms. Always refer to those instructions to ensure accuracy.

  If You Are Making a Payment:
  If you need to file your tax forms and include a payment, send your forms and a check (made payable to "United States Treasury") to:
  Internal Revenue Service
  P.O. Box 1303
  Charlotte, NC 28201-1303

  If You Are Not Making a Payment or Are Expecting a Refund:
  If you are filing your tax forms but are not sending a payment or if you are expecting a refund, mail your forms to:
  Department of the Treasury
  Internal Revenue Service Center
  Austin, TX 73301-0215

  Carefully review the instructions on your tax return to avoid errors or delays.

  International Student Services (ISS) is offering free envelopes and assistance in mailing your tax return forms if e-filing isn’t an option.  Visit them at the International Student Center located S1450 Melville Library, right next to the Commuter Lounge!

  Need Sprintax Support?
  If you need help while using Sprintax, contact them at:

  • 24/7 Live Chat Help
  • Refer to their FAQs
  • Email at hello@sprintax.com

  Mailing your tax return on campus
  

  International Student Services (ISS) is offering free envelopes and assistance in mailing your tax return forms if e-filing isn’t an option.  Visit them at the International Student Center located S1450 Melville Library, right next to the Commuter Lounge!

  If you live on campus and plan to mail your federal or state tax return through your Residential Mailroom, please take note of the following important information to ensure a smooth process:

  • Be Prepared: Make sure your tax documents are completed before you visiting the mailroom to purchase postage. The mailroom staff cannot provide tax guidance or assist with filling out forms. Please direct any filing questions to your tax advisor or Sprintax.

  • Envelope Information: The mailroom does not sell envelopes. You need to bring your own envelope for First Class Mail or visit International Student Center and they will provide you an envelope. These can be purchased on campus at ShopRed stores or any office supply store. Priority Mail Supplies are free, but you must purchase the postage. Priority Mail is an expedited service that includes tracking. Priority Mail pricing can be found on the Post Office’s official website here.

  • Payment: The mailroom only accepts Wolfie Wallet for postage. If you need to pay with a credit card or Apple Pay, use USPS Click-N-Ship to create and pay for your label online. For more information, see the Post Office’s official website here.

  • Addressing your envelope: To avoid delays, make sure your envelope is properly addressed:
    • • Destination address: Center of the envelope
      • Return address: Top left corner of the envelope
      • Postage: Top right corner of the envelope
      • See the Post Office’s official website here for more tips on addressing your envelope.

  • Postmarking: Only the Post Office can postmark your mail. If you’re mailing your taxes near the filing deadline, consider mailing them directly from a local Post Office. The closest postal branches near campus are in Stony Brook Village and East Setauket.See the location details on the Post Office’s official website here.

  • Processing Delay: Since USPS collection takes place once per day at the residential warehouse, there is at least a 24-hour processing delay for any outgoing items dropped off at the mailroom.

  If you have any questions regarding services provided through the Residential Mailroom, please contact them directly at CampRes_Mailroom@stonybrook.edu. A member of the Residential Mailroom Staff will reply during regular hours of operation.

• Be Aware of Scams

  
  Be Aware of Tax Scams and Fraud

  Thousands of people have lost millions of dollars and their personal information to tax scams. Scammers use the regular mail, telephone, or email to set up individuals, businesses, payroll and tax professionals.

  The IRS does NOT initiate contact with taxpayers by email, text messages or social media channels to request personal or financial information. Recognize the telltale signs of a scam. See also: How to know it’s really the IRS calling or knocking on your door.

  It is important to educate yourself on the common scenarios and take steps to protect yourself. Review our Tips to Avoid Scams and Fraud to protect yourself.

• Helpful Resources

  
  Helpful Resources

  Please note, the websites outside of SBU that we link to in this section are provided to assist you. SBU doesn't have any relationship with these companies. Inclusion on this list does not mean that we are recommending or endorsing these companies.

  Additional IRS Resources

  • Electronic Toolkit for Nonresident Aliens (IRS Publication for training volunteers)
  • Publication 519: U.S. Tax Guide for Aliens
  • IRS: Foreign Students & Scholars

  Useful Links

  • Eligibility for Social Security Number
  • Filing Your Resident Tax Return
  • Electronic Toolkit for Nonresident Aliens (IRS)
  • IRS Form 8843. If you choose to complete this form without using Sprintax, note that the ISSS cannot answer any questions about it and that the IRS mailing address is on page 3.

  Paid Experts

  • H & R Block
  • Liberty Tax
  • Jackson Hewitt