Please note: Because of legal restrictions on our capacity to advise you about tax liabilities, the ISchO staff is not able to answer individual questions regarding your tax situation.
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.
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 2012; and/or (2) are covered by a tax treaty; and/or (3) received no U.S.-source income in 2011.
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.
Those who have changed visa and/or tax status during the course of 2011 and individuals in H-1, H-4, TN, or TD visa status who were in the United States fewer than 183 days in 2011 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 the form "Schedule HC, Health Care Information" must 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.
Last Updated: February 2013