Tax Overview

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.

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

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.

Do not file until you have received all required documents.

The HIO does not issue tax reporting documents. For Harvard income, forms are generally issued by the Harvard Office of the Controller 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

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

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
  • 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.

• 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.

To obtain an SSN, you must apply directly to the U.S. Social Security Administration. Please see the HIO's Social Security Number webpage for more information on how to apply for an SSN.

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.

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 team handles tax treaty and withholding questions for Harvard income. Check the IPTC Customer Service website for contact information.

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.

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.

If you overpaid Social Security or Medicare taxes, you may be eligible to request a refund using IRS Form 843.

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.

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. 

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 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, but an extension to file is not an extension to pay. Any estimated tax owed must still be paid by the original deadline.

For HIO Sprintax access codes

Email: internationaloffice@harvard.edu

Harvard Office of the Controller - International Payee Tax Compliance

The International Payee Tax Compliance (IPTC) team helps Harvard international students and scholars determine their tax residency status and apply for tax treaty benefits. Check the IPTC Customer Service website 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 (IRS Publication 519)
• U.S. Tax Treaties (IRS Publication 901)
• U.S. Tax Treaty Tables
• Information for Students and Scholars

Massachusetts State Tax Resources

• Massachusetts Tax Assistance
• Massachusetts Department of Revenue state tax forms
• Definition of resident versus non-resident for Massachusetts state tax purposes and to determine which tax forms you need to file in Massachusetts.
• 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.

Massachusetts Department of Revenue Tax Preparer Referrals

Find a tax professional to help with your taxes on the Masachusetts Department of Revenue website.

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.
Tax and Business Attorneys
195 Worcester Street, Suite 205
Wellesley, MA 02481
(617) 969-9500
Contact: Nelson J. Costa

Vacovec, Mayotte & Singer
Tax Attorneys
255 Washington Street
Newton, MA 02158
(617) 964-0500
Contact: Christopher Beck