All taxpayers must submit a tax form (or "file a tax return") each year with the Internal Revenue Service (IRS), the government agency that handles federal taxes, and may also be required to submit a state tax form. 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 2007; and/or (2) are covered by a tax treaty; and/or (3) received no U.S.-source income in 2007.
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. Please
note: MIT affiliates and employees who change immigration
status and/or become resident aliens for federal tax purposes should
notify the MIT Payroll Office, NE49-3131, and file a new Form W-4,
if necessary. This is the responsibility of each scholar, not of
MIT. Dual Status in the Same Tax Year Those who have changed visa and/or tax status during the course of 2007 and individuals in H-1, H-4, TN, or TD visa status who were in the United States fewer than 183 days in 2007 may have additional issues or filing requirements and should consult the IRS resource materials carefully (See IRS Publication 519, which can be downloaded from http://www.irs.gov/formspubs/).
Individuals
who receive U.S.-source income from employment must have
a Social Security Number (SSN) to submit U.S. income
tax forms. Individuals who are not paid through
a U.S. source but who are in a visa status that permits
certain types of employment (e.g. J-1, F-1, J-2 with EAD,
TN) are advised to obtain a SSN. Those who are not eligible
to work (e.g. J-2 without work authorization, F-2, H-4,
TD) should apply for an Individual Taxpayer Identification
Number (ITIN) if they will be claimed as dependents on the
principal’s
(scholar’s) tax return. A SSN or ITIN is REQUIRED
for Forms 1040NR or 1040NR-EZ. See http://web.mit.edu/scholars/tin.html for
more information and instructions for obtaining these numbers.
If you are a nonresident for federal tax purposes, this does not necessarily mean you will be a nonresident for state tax purposes.
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.
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