# Tax Overview ## expand\_more ## Summary This page provides an overview of taxes in the U.S. for Harvard international students and scholars. **Please note: the HIO does not issue tax reporting documents.** In the U.S., **January through mid-April is tax season**. During this time, people file tax forms for the **previous calendar year**. For example, forms for the **2025 tax year** are filed in **2026**. You may need to file at least one form even if you had **no U.S. income**. This guide is for general information only. HIO advisors are not tax professionals, and the HIO does not generate tax documents. Please review the information below to understand who needs to file taxes, deadlines, and forms. Open all sections Close all sections ### Who Needs to File a Tax Return expand\_more ### You must file at least one tax form if: You were physically present in the U.S. at any time during the previous year in an immigration status other than: - B tourist visa - ESTA / Visa Waiver tourist status This applies even if you had **no U.S. income**. ### You do not need to file if: - You were not in the U.S. at all during the previous year, or - You were only in the U.S. as a tourist in B or ESTA status ### Dependents If your dependents have no U.S. based income, they only need to file the IRS Form 8843. They can do so using Sprintax Returns on your account as the primary visa holder. If your J-2 dependent is working and earning U.S. based income, they will need to file their own separate tax return. Sprintax Returns should prompt them to make their own account. If you have a child of any age with you in the U.S. in an immigration status other than tourist, you will need to include them on your tax return. ### Forms You May Need to File expand\_more ### If you had no U.S. income You usually only file: - **IRS Form 8843** Deadline: **June 15, 2026** ### If you had U.S. income You may need to file: - **IRS Form 1040-NR** - **IRS Form 8843** - A state tax return, such as Massachusetts Form NR/PYR, if required Deadline: **April 15, 2026** ### What Counts as U.S. Income expand\_more U.S. income generally includes money received from a U.S. source, such as: - Salary or hourly wages - Stipends - Grants, fellowships, or scholarships above tuition and required fees - Income from prizes or awards - Freelance or miscellaneous income - U.S. investment or bank interest income Tuition scholarships applied directly to your term bill usually do **not** create a tax reporting document. ### Tax Reporting Documents expand\_more Do **not** file until you have received all required documents. SortDocumentWhat it is forUsual timing**W-2** Wage or salary income By January 31 **1042-S** Fellowship/stipend income, wage income (job salary) with tax treaty benefit. By March 15 **1099-MISC / 1099-INT** Miscellaneous income January–April **1095-A/B/C** Proof of health insurance Generally early February **1099-HC** Massachusetts proof of health insurance January **1098-T** Tuition payment statement January-February The HIO does **not** issue tax reporting documents. For Harvard income, forms are generally issued by the [Harvard Office of the Controller](https://nratax.oc.finance.harvard.edu/tax-reporting-documents) or related Harvard offices. For non-Harvard income, contact the employer or payer directly. Remember to **confirm your mailing address** and **report your Social Security Number or ITIN** to the University if you have not already done so. - Employees and stipend recipients: use PeopleSoft - Students: use my.harvard ### Tax Residency expand\_more Your tax residency is **not the same as your immigration status**. ### Tax Nonresident Most new F and J visa holders are tax nonresidents at first. Tax nonresidents generally: - Pay U.S. tax only on U.S.-source income - May qualify for tax treaty benefits and exemption from Social Security and Medicare taxes - Can use [Sprintax Returns](/employment-training/taxes/sprintax "Sprintax") Typical timelines: - F and J students: usually nonresidents for the first **5 calendar years** - J-1 scholars: usually nonresidents for the first **2 calendar years** - You may be able to request to remain in tax nonresident status beyond these limits: - [Conditions for a Closer Connection to a Foreign Country](https://www.irs.gov/individuals/international-taxpayers/closer-connection-exception-to-the-substantial-presence-test) - [The Closer Connection Exception to the Substantial Presence Test for Foreign Students](https://www.irs.gov/individuals/international-taxpayers/the-closer-connection-exception-to-the-substantial-presence-test-for-foreign-students) ### Tax Resident Tax residents generally: - Cannot take advantage of any tax treaty benefits or other possible tax exemptions available for tax nonresidents - Follow rules similar to U.S. citizens - Report worldwide income - Cannot use Sprintax Returns; you may use commercial software (e.g. TurboTax, TaxCut, TaxSlayer, TaxAct, etc.), or retain the services of a tax preparation specialist Sprintax Returns will help determine your tax residency. You can find additional [information on tax residency from Harvard's Office of the Controller](https://iptc.oc.finance.harvard.edu/determining-tax-residency-status). ### Tax ID Numbers expand\_more - If you had no U.S. source income in 2025, you do not need an Social Security Number or ITIN, since you will only be filing IRS Form 8843. - If you received scholarship/stipend/fellowship income in 2025, you will likely only need an ITIN. - If you worked (were compensated for rendered services) in 2025, you must have an SSN. Sprintax may prompt you to apply for an ITIN application if necessary — DO NOT follow Sprintax's ITIN instructions; use the [HIO's ITIN instructions](/employment-training/taxes/itin "Individual Tax Identification Numbers (ITIN)"). To obtain an SSN, you must apply directly to the U.S. Social Security Administration. Please see the [HIO's Social Security Number webpage](/employment-training/social-security-number "Social Security Numbers") for more information on how to apply for an SSN. ### Tax Deadlines expand\_more Tax returns for the previous calendar year are due on April 15 of each year; if the 15th falls on a Saturday, Sunday or legal holiday, the due date is delayed until the next business day. File as soon as you have all your documents -- don't wait until the deadline. If you are only filing IRS Form 8843, it is due June 15. ### Tax Treaties expand\_more Some countries have tax treaties with the U.S. These may reduce or eliminate tax on certain wages, scholarships, or fellowships. To claim a tax treaty benefit, you generally need either: - SSN, or - ITIN Harvard uses Sprintax Calculus to help determine tax residency and treaty eligibility for Harvard payments. The Harvard Office of the Controller’s [International Payee Tax Compliance](https://iptc.oc.finance.harvard.edu/) team handles tax treaty and withholding questions for Harvard income. Check the [IPTC Customer Service website](https://iptc.oc.finance.harvard.edu/iptc-customer-service) for contact information. ### State Taxes expand\_more You may need to file a state tax return if you had taxable income. For Harvard students and scholars, this often means Massachusetts, but you may need to file in another state if you lived or worked elsewhere. You usually do **not** need a Massachusetts return if your only federal filing requirement is Form 8843. Sprintax can help determine whether a state return is required, but state filing costs are not covered by the HIO discount. ### Tax Refunds expand\_more If too much tax was withheld from your income, you may receive a refund. Direct deposit to a U.S. bank account is usually faster than a paper check. You can track federal refunds using the [IRS “Where’s My Refund?” tool](https://sa2.www4.irs.gov/irfof/lang/en/irfofgetstatus.jsp). If you overpaid Social Security or Medicare taxes, you may be eligible to request a refund using [IRS Form 843](https://www.irs.gov/pub/irs-access/f843_accessible.pdf.pdf). ### Filing From Abroad expand\_more You can file U.S. taxes from abroad. If you left Harvard and no longer have HarvardKey access, email the HIO for a Sprintax access code. Make sure your permanent mailing and email addresses are updated: - Students: my.harvard - Scholars: PeopleSoft If mailing documents from abroad, use an IRS-approved private delivery service such as UPS, FedEx, or DHL. ### Tax Filing Issues expand\_more ### I filed too early and later received a 1042-S You may need to file an amended return using **Form 1040-X**. Sprintax Returns can assist you with amended returns, or you may [access the Form 1040X and instructions from the IRS](https://www.irs.gov/forms-pubs/about-form-1040x). ### I did not file last year You must file a separate return for each tax year. Do not combine years. Sprintax may provide access to recent prior-year forms. For earlier years, go to the [IRS Prior Year Forms and Publications](https://www.irs.gov/forms-pubs/prior-year) and print a Form 1040-NR for the tax year you need to file. Be sure to also get the preparation instructions for that year's Form 1040-NR, because the tax rates and exemption amounts are different for each tax year. ### I cannot file by the deadline You may request an extension using [Form 4868](http://www.irs.gov/pub/irs-pdf/f4868.pdf), but an extension to file is not an extension to pay. Any estimated tax owed must still be paid by the original deadline. ### Where to Get Help expand\_more ### For HIO Sprintax access codes Email: ### Harvard Office of the Controller - International Payee Tax Compliance The International Payee Tax Compliance ([IPTC](https://iptc.oc.finance.harvard.edu/)) team helps Harvard international students and scholars determine their tax residency status and apply for tax treaty benefits. Check the [IPTC Customer Service website](https://iptc.oc.finance.harvard.edu/iptc-customer-service) for different ways to contact them directly. ### Address and Helpline for Federal Tax Assistance Volunteer Income Tax Assistance (VITA) program - 1-800-829-1040 General Federal Tax Questions - 1-800-829-1040 ### IRS resources for International Students and Scholars These publications contain very useful information on a variety of issues affecting foreign nationals and their U.S. tax status. - [U.S. Tax Guide for Aliens](http://www.irs.gov/pub/irs-pdf/p519.pdf) (IRS Publication 519) - [U.S. Tax Treaties](http://www.irs.gov/pub/irs-pdf/p901.pdf) (IRS Publication 901) - [U.S. Tax Treaty Table](http://www.irs.gov/individuals/international-taxpayers/tax-treaty-tables)[s](https://www.irs.gov/individuals/international-taxpayers/tax-treaty-tables) - [Information for Students and Scholars](https://www.irs.gov/individuals/international-taxpayers/foreign-students-scholars-teachers-researchers-and-exchange-visitors) ### Massachusetts State Tax Resources - [Massachusetts Tax Assistance](https://www.mass.gov/info-details/contact-dor) - [Massachusetts Department of Revenue state tax forms](http://www.mass.gov/dor/forms/personal-income/) - [Definition of resident versus non-resident for Massachusetts state tax purposes and to determine which tax forms you need to file in Massachusetts.](https://www.mass.gov/service-details/who-must-file-a-state-personal-income-tax-return) - [List of frequently asked questions, including information about determining your tax residence status in Massachusetts and how to claim a tax treaty exemption in Massachusetts.](https://www.mass.gov/service-details/learn-about-legal-and-residency-status-in-massachusetts) ### Massachusetts Department of Revenue Tax Preparer Referrals Find a tax professional to help with your taxes on the [Masachusetts Department of Revenue website](https://www.mass.gov/service-details/find-a-tax-professional-to-help-with-your-taxes). ### Professional Tax Preparers The following is a partial list of tax preparers in the Boston area. It is advisable to compare the services and fees, since fees may vary widely. We would appreciate hearing from you if you have a particularly good or bad experience with any of these preparers so that we may better advise you in the future. [Costa Law Group, P.C.](http://www.lawmcpc.com/) Tax and Business Attorneys 195 Worcester Street, Suite 205 Wellesley, MA 02481 (617) 969-9500 Contact: Nelson J. Costa [Vacovec, Mayotte & Singer](http://www.vacovec.com/) Tax Attorneys 255 Washington Street Newton, MA 02158 (617) 964-0500 Contact: Christopher Beck ## Watch Out for Scams The IRS and immigration agencies will not call to threaten arrest, deportation, or demand payment by gift cards. If someone calls claiming to be from the IRS, USCIS, ICE, SEVP, police, or another government office and demands money or personal information, hang up. Never: - Email your SSN or ITIN - Give your SSN or ITIN to unknown callers - Pay government fees with gift cards - Trust caller ID as proof of identity Official IRS communication usually comes by mail. Review the HIO website for more information about [Safety, Scams, & Identity Protection](/life-community/welcome-guide#safety "Welcome To Harvard Guide"), as well as the HUPD website for information about [Scams and Identity Theft Attempts Targeting International Affiliates](https://www.hupd.harvard.edu/scams-targeting-international-affiliates). IRS resources: - [Tax Scams/Consumer Alerts](http://www.irs.gov/uac/tax-scams-consumer-alerts) - [Identity Protection: Prevention, Detection and Victim Assistance](https://www.irs.gov/individuals/identity-protection)