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Related Information

Glacier Tax Prep software (not yet available)

US Federal Tax Form 1040NR or 1040NREZ due April 18, 2017

Massachusetts Tax forms
due April 18, 2017

Form 8843
due June 15, 2017

PWC/MIT 2016 tax workshop presentation slides

For Students

Tax Information

Aliens temporarily present in the United States as students, trainees, scholars, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income.

All students who are on an F or J immigration status and were physically here in the 2016 tax year MUST file at least one U.S. federal tax document to the IRS (www.irs.gov). Please see the following article from IRS about international students:
https://www.irs.gov/Individuals/International-Taxpayers/Foreign-Students-and-Scholars

Tax Software for Non-Resident Aliens

The ISO has purchased a tax software program called Glacier Tax Prep for all of our current students to use. GLACIER Tax Prep Software is an Internet-based tax return preparation system that will help F or J visa holders prepare their 2016 U.S. federal tax forms. After going through GLACIER Tax Prep, the program will prepare the appropriate federal tax forms for you to print out and an instruction sheet that will tell you where to send the forms. This software can be used by your F-2 or J-2 dependents as well. Remember that ALL F and J holders MUST file U.S. tax forms whether or not they received income in 2016. GLACIER Tax Prep does not fill out your Massachusetts state tax forms, but after you use GLACIER Tax Prep to fill out the federal taxes, you can use those federal forms to fill out your state tax forms.

Glacier Tax Prep for Tax Year 2016 will not be available until mid to late February 2017.

Tax Worshops

The Office of the Vice President for Finance (VPF), the Office of the Dean for Graduate education (ODGE), the International Students Office (ISO), the International Scholars Office (ISchO) and the International Coordinating Committee (ICC) in collaboration with PricewaterhouseCoopers (PWC), will sponsor Tax Workshops for MIT students and international scholars on March 1, 2017 and March 20, 2017.

The purpose of these workshops is to provide general guidance to students and international scholars on the process of filing 2016 US and MA tax returns. The workshops are not intended to provide individual tax advice.

March 1, 2017 Tax Workshops
TBD

International scholars (non-students)
Nonresident Aliens for tax purposes
TBD

International scholars

Resident Aliens for tax purposes
TBD
Bldg. 10-250
International students
(< 5 years in the U.S.)
Download 2016 Presentation
Nonresident Aliens for tax purposes
TBD
Bldg. 10-250
US resident students, International students (> 4 years in the U.S.)
Download 2016 Presentation
Resident tax filers
(US Citizens, US Permanent Residents, Resident Aliens for tax purposes)
March 20, 2017 Tax Workshops
TBD
Bldg. 10-250
International students
(< 5 years in the U.S.)
Download 2016 Presentation
Nonresident Aliens for tax purposes
TBD
Bldg. 10-250
US resident students, International students (> 4 years in the U.S.) and International scholars
Download 2016 Presentation
Resident tax filers
(US Citizens, US Permanent Residents, Resident Aliens for tax purposes)

Frequently Asked Questions (FAQs)

Q: Do I have to file a tax form?
A: If you were present in the U.S. during 2016 and hold a non-immigrant visa other than B1/B2, you must file at least one U.S. federal tax form (Form 8843). F-2 dependents and J-2 dependents will also need to file tax forms. If you were not in the U.S. at any time in 2016, you do not need to file a form.

Q: I received no funding from U.S. sources in 2016. Do I still have to file a tax form?
A: Non-residents in the U.S. under an F-1, F-2, J-1, J-2 immigration status must complete the Form 8843 if they were present at any time in the U.S. in 2016 even if they received no income in 2016. Please see our Glacier Tax Prep 'No Income' handout for more information. Students and dependents in this category may still use the Glacier Tax Prep software for assistance.

Q: I received income from MIT through on-campus employment, assistantship, fellowship, or other stipend. What forms should I receive from MIT and what should I expect?
A: Please see the MIT Payroll office resource guide - "Types of Tax Forms" (PDF). For specific information on graduate student fellowships and research or teaching assistantships, please see MIT Payroll's resource for graduate students (PDF). If you believe that you should have received a form from MIT Payroll, please contact MIT Payroll directly.

Q: How do I know if I am a resident or non-resident for U.S. federal income tax purpose?
A: Glacier Tax Prep will help you determine your tax residency status. Please log on to the system and enter your information as asked. Please note that if you are considered a non-resident for federal taxes, you may NOT be considered a non-resident for Massachusetts state taxes. For information on MA tax residency, please go to the Massachusetts Department of Revenue FAQ here: http://www.mass.gov/dor/individuals/filing-and-payment-information/personal-income-tax-faqs/nonresidents-and-part-year-residents-faqs.html#2

Q: Glacier Tax Prep states that I am a resident for U.S. federal tax purposes and I cannot use the software. Do you provide any help for residents for tax purposes?
A: If you a resident for U.S. federal tax purposes, you can use tax software available for U.S. citizens such as TurboTax, TaxAct, etc. Please refer to the IRS website for more information and availability of free software.

Q: Do I have to file a Massachusetts State tax form?
A: The answer depends on the source and amount of your income. If you received NO funding from U.S. sources in 2016 and you only filed a Form 8843 for your federal tax form, you do not need to file a Massachusetts State tax form. For more information, please refer to the Massachusetts Department of Revenue FAQ site. http://www.mass.gov/dor/individuals/filing-and-payment-information/personal-income-tax-faqs/personal-income-tax-faqs.html#1

Q: I need help with my Masschusetts State tax forms. Where can I find help?
A: 2016 Massachusetts Tax Forms and Schedules can be found here: http://www.mass.gov/dor/forms/personal-income/2016/
For detailed information on filing Massachusetts State tax forms, please go here: http://www.mass.gov/dor/individuals/
For information on how to determine Massachusetts state tax residency, please go here: http://www.mass.gov/dor/individuals/filing-and-payment-information/personal-income-tax-faqs/nonresidents-and-part-year-residents-faqs.html

Q: Does my country have a tax treaty with the U.S.?
A: Please see MIT Payroll's page on foreign national tax resources for more information. In addition, please see U.S. Tax Guide for Aliens (IRS Publication 519) (PDF) and U.S. Tax Treaties (IRS Publication 901) (PDF). MIT Payroll also has a list U.S. tax treaties (PDF) with other countries.

Tax Resource Links

Internal Revenue Service

http://www.irs.gov/ - General information about U.S. federal tax returns.

U.S. Tax Guide for Aliens (IRS Publication 519) (PDF) - This document is a comprehensive tax guide on issues pertaining to foreign nationals and their tax status.

U.S. Tax Treaties (IRS Publication 901) (PDF) - Detailed information on U.S. tax treaties.

Massachusetts Department of Revenue

http://www.dor.state.ma.us/ - General information about filing Massachusetts state tax returns.

Unfortunately, ISO advisors are NOT trained in the complexities of the US Tax Code and therefore, cannot advise on tax issues. The ISO will do its best to find tax resources for our students and direct your questions to the right places.

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