Tax Filing Requirements

All international students, employees and residents (and their dependents) are required to report their annual income by filing a tax return between January 1 and April 15 of the following year (for the 2008 tax year, returns are filed between January 1 and April 15, 2009). According to current regulations, all individuals in F and J visa status must also complete particular tax forms even if they had no United States source income. Please keep records of your income and expenditures to substantiate later claims on your tax returns, and keep copies of your income tax forms.

Please keep in mind that many tax treaties exist between the United States and other countries, which may exempt you from paying income tax in the United States. If you are eligible for a tax treaty exemption, please make an appointment with an ISSO Specialist to request this benefit.

Please note: Because of legal restrictions on our capacity to advise you about tax liabilities, the ISSO staff is not able to answer individual questions regarding your tax situation.

Federal Requirements
Massachusetts State Requirements 

Federal Requirements 

All taxpayers must file a tax return each year with the Internal Revenue Service (IRS), the government agency that handles federal taxes.  The U.S. tax system is based on the principle of self-assessment. Therefore, it is the individual's responsibility to understand the requirements. The IRS has federal tax filing requirements for individuals in nonimmigrant visa statuses and their dependents. The requirements vary according to whether the student, scholar, or dependent is considered a resident or a nonresident alien for federal tax purposes.

Nonresident Aliens for Federal Tax Purposes:  Individuals in nonimmigrant visa statuses who are nonresident aliens for federal tax purposes may be required to submit tax forms to the IRS. This is true for individuals who: (1) received U.S.-source income in 2008; and/or (2) are covered by a tax treaty; and/or (3) received no U.S.-source income in 2008.

Those who received U.S.-source income and/or who are covered by a tax treaty must submit Form 8843 AND either Form 1040NR or Form 1040NR-EZ by April 15, 2009; they may also be required to submit other federal forms as well as state tax forms.

Those who received NO U.S.-source income other than bank interest must only submit federal Form 8843 by June 15, 2009.  Please note: Form 8843 must be completed by individuals in J-1 or F-1 status who are nonresident aliens for tax purposes.

Completed Forms 8843 and/or Form 1040NR or 1040NR-EZ should be mailed to: Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215.

Resident Aliens for Federal Tax Purposes:  Individuals in nonimmigrant visa statuses (e.g. F, J, H, TN, etc.) who are resident aliens for federal tax purposes are required to submit Form 1040 (not 1040NR) and are not required to submit Form 8843.  Resident aliens for federal tax purposes are subject to taxation based on worldwide income, and tax treaty benefits may or may not apply. If dependents who are residents for federal tax purposes have any worldwide income, they may file either a joint or separate Form 1040. Please consult the instruction booklet of Form 1040 for the proper mailing address for your federal tax form if you are a resident for federal tax purposes. Other federal forms as well as state tax forms may also be required.

Dual Status in the Same Tax Year:  Those who have changed visa and/or tax status during the course of 2008 and individuals in H-1, H-4, TN, or TD visa status who were in the United States fewer than 183 days in 2008 may have additional issues or filing requirements and should consult the IRS resource materials carefully (See IRS Publication 519).

Overview of U.S. Federal Income Tax Structure (provided courtesy of Windstar Technologies, Inc.)

Massachusetts State Requirements

If you are a nonresident for federal tax purposes, this does not necessarily mean you will be a nonresident for state tax purposes. 

An international student / scholar can be a Massachusetts resident for state tax purposes if he/she: (1) maintained a “permanent place of abode” in Massachusetts during 2007 AND (2) resided in Massachusetts for more than 183 days in 2008. 

An international student/scholar can be a Massachusetts part-year resident for state tax purposes if he/she: (1) maintained a “permanent place of abode” in Massachusetts during 2008 AND (2) resided in Massachusetts for less than 183 days in 2008.

If you were a resident or part-year resident of Massachusetts and your Massachusetts gross income listed on your federal tax form was more than $8,000, you are required to submit a Massachusetts income tax form. However, this does not necessarily mean you will be taxed on this income. Massachusetts tax forms are Form 1 for residents and Form 1-NR/PY for part-year residents. Please note that there is a new form, "Schedule HC, Health Care Information," that must now be submitted with Form 1 and Form 1-NR/PY.

Nonresidents for state tax purposes must file Form 1-NR/PY only if they earned income from a Massachusetts state source. They must report only income earned within Massachusetts.

Tax and Social Security Resources