US Federal Tax Form 1040NR/1040NREZ due April 15, 2015
Massachusetts Tax forms due April 15, 2015
Form 8843 due June 15, 2015
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 2014 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:
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 2014 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 2014. 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.
** Please note that you must have an MIT personal certificate to access this site. If you have questions about getting a certificate, please call the MIT help desk at x3-1101.
Q: Do I have to file a tax form?
A: If you were present in the U.S. during 2014 and hold a non-immigrant visa other than B1/B2, you must file at least one U.S. federal tax form. F-2 dependents and J-2 dependents may also need to file tax forms as well. If you were not in the U.S. at any time in 2014, you do not need to file a form.
Q: I received no funding from U.S. sources in 2014. 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 still have to complete the Form 8843 even if they received no income in 2014. 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: 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 2014 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: 2014 Massachusetts Tax Forms and Schedules can be found here: http://www.mass.gov/dor/forms/personal-income/2014/
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
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.
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.