# Tax FAQ ## Summary This page provides answers to common questions about taxes, Sprintax software, ITINs, and Social Security numbers for Harvard international students and scholars. **Please note: the HIO does not issue tax reporting documents.** ## General Tax Questions Open all sections Close all sections ### What happens if I don’t file my taxes? expand\_more If you owe money, you will incur fees and penalties assessed by the IRS and state governments. If you are due a refund, you will not be assessed fees and penalties. However, you must [claim your refund](https://www.irs.gov/refunds) within three years or you will forfeit the refund to the U.S. government. ### What’s the difference between Tax Non-Residents and Tax Residents? expand\_more **Tax Non-Resident**: May take advantage of any applicable tax treaty benefits and exemption from U.S. Social Security and Medicare/Medicaid taxes. Tax Non-Residents generally only pay tax on U.S.- source income. You can complete your tax forms using the Sprintax Returns preparation software. **Tax Resident**: Cannot take advantage of any tax treaty benefits or other possible tax exemptions available for Tax Non-Residents. Sprintax Returns is not able to process returns for Tax Residents. Tax Residents generally follow the same tax rules as U.S. citizens and pay taxes on worldwide income. ### Can I keep my Tax Non-Resident status permanently? expand\_more Certain internationals in the U.S. may request to remain Tax Non-Residents beyond the standard time limits (generally five years for F & J students and two years for J scholars). Specific information on this is available at: - [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) ### I am not able to file taxes now. Can I get an extension? expand\_more It is possible to file a [Form 4868](http://www.irs.gov/pub/irs-pdf/f4868.pdf) to request a six-month extension from the IRS. You may file for an extension if you owe tax, but you must pay any estimated tax liability by the standard filing deadline or you will incur significant penalties and interest. Sprintax Returns software access is available year-round. ### Do I have to file a Massachusetts State tax return? expand\_more [Sprintax Returns ](/employment-training/taxes/sprintax "Sprintax")can determine if you need to file a Massachusetts tax return, or returns for other states. ### What if I had multiple jobs/employers? expand\_more You must wait to file your tax return until you have received all of your tax reporting documents for your various U.S. employment experiences. ### What if I moved to/from a different U.S state during the last calendar year? expand\_more If you lived or worked in more than one state during the preceding calendar year, you may be required to file a separate state tax return for each state you resided in. Sprintax Returns can assist with state filings for all 50 U.S. states. ## Tax Documents Open all sections Close all sections ### Will I receive any tax reporting documents? expand\_more **Please note: The HIO does not issue tax reporting documents.** The Harvard Office of the Controller issues Forms W-2 and 1042-S for Harvard-based income. If you worked for another U.S. employer in 2025, you will receive a tax reporting document from that employer. If you had no U.S.-source income in 2025, you will not receive any tax reporting documents. It is possible to receive more than one type of tax reporting document if you received more than one type of income from a U.S. source (wages plus a stipend, for example). The type of document(s) you receive depends on the type of funding you received (refer to the chart below). *Please note, you will not receive any of the below documents if the only funding you received from Harvard was a tuition fellowship that was applied directly to your term bill or if you received no US source funding.* SortW-2 Issued to those who had U.S-based employment (including OPT/CPT employment); should be distributed by January 31, 2026. 1042-S All employees who claimed a tax treaty exemption; should be available from [**International Payee Tax Compliance**](https://iptc.oc.finance.harvard.edu/1042s) by March 15, 2026. OR All Tax Non Resident students/scholars who received a non-service scholarship/fellowship in excess of tuition/required fees/books and supplies- regardless of whether or not tax was withheld; should be available from [**International Payee Tax Compliance**](https://iptc.oc.finance.harvard.edu/1042s) by March 15, 2026. 1095- (A, B, or C) Form 1095-B is used to report certain health insurance information to the IRS and to taxpayers. 1099-HC Serves as proof of health insurance coverage and would be used to complete the Schedule HC form on a Massachusetts State tax return. Note that not all international students and scholars need to complete a state tax return. You might also receive a 1099-INT or 1099-MISC if you earned interest income from a U.S. bank account. Do not prepare your tax return until you have all your applicable tax documents. It’s important to wait until you have everything you need for a complete and accurate filing. You should contact the relevant employer/payer if forms are not received within the timeframes noted above. All employees and stipendees must keep their home address listed in [PeopleSoft](https://www.pin1.harvard.edu/cas/login;jsessionid=BDCCF27A6907999E07B28647A0F89B79?service=https%3A%2F%2Fwww.pin1.harvard.edu%2Fpin%2Fauthenticate%2FCAIT_OAS_PSFT_PRDAWS%3Bjsessionid%3DBDCCF27A6907999E07B28647A0F89B79) current. This will ensure that your Form W-2 (if applicable) and any other official documents are mailed to the correct address. Students must update their address in [my.harvard](https://sfs.harvard.edu/address-changes), which will automatically update their PeopleSoft address. Please review the [Office of the Controller's website](https://iptc.oc.finance.harvard.edu/tax-reporting-documents) for additional information. ### Will I receive a 1042-S? expand\_more Not everyone receives a 1042-S. It depends on your tax status and your income. The following situations describe when a 1042-S would be issued. Please review the [Office of the Controller's website](https://iptc.oc.finance.harvard.edu/) for additional information. - If you received wages or salary on which you claimed a tax treaty exemption. - If you received a scholarship or fellowship (no services performed), regardless of whether tax was deducted or whether you claimed a tax treaty exemption. Please note that if you only received tuition, required fees, or a book allowance applied to your term bill, you will not receive any tax reporting documents. - If you received income from any prizes or awards. ### What is IRS Form 8843? expand\_more All Tax Non-Residents must file IRS Form 8843 whether or not they had U.S. source income. In addition, if they had U.S. source income, they must also file IRS Form 1040-NR. ### I received a 1098-T. What is it? Does this mean I have to file a tax return? expand\_more The 1098-T is a tuition payment statement that can be used by those who may be eligible for an educational tax credit. The [Student Accounts Office](https://sfs.harvard.edu/student-accounts) issues the Form 1098-T. Sprintax will determine if you can use the form for your federal tax filing. ### I received a 1098-A, B, or C. What is it? Does this mean I have to file a federal tax return? expand\_more This form is used by the IRS to determine if you have met the federal health insurance requirements. You will only use this form if you must file a federal tax return. Contact your health insurance provider if you need this form but did not receive it. Sprintax Returns will assist in determining your filing status. ### I received a tuition scholarship from Harvard. Will I receive a W-2 or 1042-S? expand\_more No. If you only received tuition, required fees, or a book allowance applied to your term bill, you will not receive any tax reporting documents. ### I am Canadian and I need information to complete a TL11A. Who can I contact for assistance? expand\_more Student Financial Services will assist you in completing the TL11A and the TL11D. All requests should be submitted to [student\_billing@harvard.edu](mailto:student_billing@harvard.edu) and be sent from your Harvard email address (for identity verification purposes). You can [download a TL11A](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/tl11a.html) from the Canada Revenue Agency's website. ### I have not received my W-2 or 1042-S. What should I do? expand\_more You will only receive a W-2 or 1042-S if you had U.S.- source income in 2025. If you received income from Harvard, but did not receive a tax reporting document, you should contact the Office of the Controller or request issuance of duplicate forms using the following web sites: - [W-2](https://oc.finance.harvard.edu/how-to/central-payroll/order-copy-your-w-2) - 1042-S (email [FAD\_IPTC@harvard.edu](mailto:FAD_IPTC@harvard.edu) and be sure to include your full name and mailing address) If you are abroad, you can list your foreign address in the U.S. address fields or the comment field. If you should have received a tax reporting document from another U.S. employer, you should contact their payroll office. ### I completed my tax return and already mailed it in. Now I received a 1042-S from Harvard. What should I do? expand\_more You will have to file an amended tax return using IRS Form 1040X. Sprintax Returns can assist you with amended returns, or you may access the Form 1040X and instructions on the [IRS website](https://www.irs.gov/forms-pubs/about-form-1040x). ## Tax Refunds Open all sections Close all sections ### When will I receive my refund? expand\_more The IRS is severely backlogged and it may take them many months to process your tax return and any possible refund. ### Where’s my refund? I filed for a refund of overpaid taxes, but I haven’t received the payment yet. expand\_more Go to the IRS “Where's My Refund?” [online tool](https://sa2.www4.irs.gov/irfof/lang/en/irfofgetstatus.jsp) to track your refund. ### I overpaid Social Security and Medicare taxes. Am I eligible for a refund of what I overpaid? expand\_more Possibly. Please refer to the [Figuring Your Taxes section of ](http://www.irs.gov/pub/irs-pdf/p519.pdf)[IRS](http://www.irs.gov/pub/irs-pdf/p519.pdf)[ Publication 519](http://www.irs.gov/pub/irs-pdf/p519.pdf) for general information. If you are eligible, you will need to file [IRS Form 843 (Instructions)](https://www.irs.gov/pub/irs-access/f843_accessible.pdf.pdf). Please also refer to the [FICA refund instructions on the International Payee Tax Compliance website](https://iptc.oc.finance.harvard.edu/social-security-and-medicare-tax-fica). ### What is the best method for receiving my tax refund? expand\_more You have the option of requesting a paper check or direct deposit into your U.S. bank account. Using direct deposit is quicker and eliminates the possibility of your refund check being misdirected if you move or leave the U.S. ## Sprintax Returns Open all sections Close all sections ### What is Sprintax Returns? expand\_more [Sprintax Returns](https://www.pin1.harvard.edu/cas/login?service=https://taxprep.sprintax.com/harvardlp) is an online tax return preparation software that assists Tax Non-Residents in their U.S. federal and state tax filings. The cost for federal U.S. filings is covered by the Harvard license. State filings can be done using Sprintax Returns for an additional fee. ### My immigration status is sponsored by the Department of State/Fulbright/IIE. Can I still use Sprintax Returns? expand\_more You can only use these products if your Fulbright fellowship is NOT administered by IIE. IIE administered students can obtain tax assistance information [here](https://www.iie.org/connect/students/participant-tax-service-information/filing-your-tax-return-with-iies-participant-tax-services/). ### Can I use Sprintax Returns to complete my tax return if I am a Tax Resident? expand\_more No, if you have become a Tax Resident, you cannot use Sprintax Returns and must complete your tax return using a commercial software (e.g. TurboTax, TaxCut, TaxSlayer, TaxAct, etc.), or retain the services of a tax preparation specialist. ### Will Sprintax Returns Determine if I Need an SSN or ITIN? expand\_more Sprintax Returns may prompt you to apply for an ITIN if they determine that you need one. However, you should NOT follow their ITIN application instructions. Use the [HIO instructions](/employment-training/taxes/itin "Individual Tax Identification Numbers (ITIN)") instead. Please note, if you apply for the ITIN through Sprintax Returns there will be an additional Sprintax Returns fee. ### Sprintax Returns has many paid services; should I use them? expand\_more Do not use the “Post-filing” or “ITIN Application” services in Sprintax Returns. The Post-filing service only provides assistance in the case of an IRS audit. You can purchase this service later, if needed. For the ITIN application, you must use the HIO instructions and should not apply using Sprintax Returns. ### What if I have questions about/issues with Sprintax Returns? expand\_more You can contact Sprintax support services through the “Ask Stacy” virtual tax expert available from within the program. ### Do I still have access to Sprintax Returns if I already left Harvard? expand\_more You can access Sprintax Returns but you will need to request an access code by emailing the HIO. Please send your full name and a request for the code to . - Students - Make sure that your permanent mailing and email addresses are listed in My.Harvard. - Scholars - Make sure that your permanent mailing and email addresses are listed in Peoplesoft Harvard will need this information to send your tax reporting documents. ### The software asks for the name of my program director. Whom should l list? expand\_more List your academic advisor or P.I., or you can list the contact information for the Harvard International Office: 1350 Massachusetts Avenue, Suite 864, Cambridge, MA 02138 ## ITINs and Social Security Numbers Open all sections Close all sections ### Receiving an SSN after an ITIN expand\_more At some point, ITIN holders may obtain an SSN for employment in the U.S. Once you receive your SSN, you must then link the two numbers. Please find the below information directly from the IRS: ***What do I do when I am assigned a Social Security number?*** *Once you receive a SSN, you must use that number for tax purposes and discontinue using your ITIN. It is improper to use both the ITIN and the SSN assigned to the same person to file tax returns. It is your responsibility to notify the IRS so we can combine all of your tax records under one identification number. If you do not notify the IRS when you are assigned a SSN, you may not receive credit for all wages paid and taxes withheld which could reduce the amount of any refund due. You can visit a local IRS office or write a letter explaining that you have now been assigned a SSN and want your tax records combined. Include your complete name, mailing address, and ITIN along with a copy of your social security card and a copy of the CP 565, Notice of ITIN Assignment, if available. The IRS will void the ITIN and associate all prior tax information filed under the ITIN with the SSN.* *Send your letter to: Internal Revenue Service, Austin, TX 73301-0057* ### What to do I do after I receive an ITIN? expand\_more 1. Login to your Harvard Sprintax Calculus account 2. Input the ITIN 3. Print the new Sprintax Calculus Summary sheet, if it provides a new determination 4. Upload your new determination to the [Harvard Office of the Controller](https://iptc.oc.finance.harvard.edu/calculus) website 5. Review additional reporting requirements at “When should I update my Sprintax Calculus record?” on the [International Payee Tax Compliance website](https://iptc.oc.finance.harvard.edu/faq-0) ### What is a "placeholder" number? expand\_more Tax reporting documents, such as the W-2 and 1042-S, cannot be issued without a personal identifying number. In most cases, that number is an SSN or ITIN. In the absence of an ITIN or SSN, Harvard may assign a "placeholder”, which will be listed in the field for a SSN or ITIN on your W-2 or 1042-S. **DO NOT** use this number in lieu of an ITIN or SSN when completing your tax filing. **If you did not personally apply for an SSN or ITIN, you DO NOT have one**. An SSN or ITIN number is not issued to you unless you actually apply for one. Once a number has been issued to you, you must report the number to the [Office of the Controller](https://oc.finance.harvard.edu/). NEVER email your SSN or ITIN. ### What if my ITIN application was rejected? expand\_more Due to long ITIN processing times, the HIO recommends that ITIN applicants delay filing or refiling for an ITIN if doing so after November. We would like for you to file your ITIN application jointly with your federal tax return. The ITIN application will be processed along with the tax return. ### Do I also need an SSN/ITIN to file a state tax return? expand\_more State tax returns require an SSN or ITIN. You can file the state return without the number and then provide it to them when it is requested. However, Massachusetts will not issue refunds until you have provided an SSN or ITIN.