Frequently Asked Questions on Taxes

While there are many different tax documents, there are a few that are the most common for international students and scholars –

1. W-2: Summarizes federal and state wage earnings and tax withholdings for the previous calendar year. If you had more than one employer, you should get a W-2 from each employer. It is issued by the end of January for the previous year. W-2s issued by Tufts can be accessed in E-Serve.
2. 1042-S: Reports taxable stipend, scholarship, fellowship income and travel grants (such as taxable financial aid), as well as income covered by a tax treaty. Will be sent to you by Tufts Support Services by March 15, and is only issued to nonresidents for tax purposes.
3. 1099: Reports miscellaneous income, such as interest on bank accounts, stocks, bonds, dividends, earnings through freelance employment.
4. 1095(B or C) and 1099-HC: Forms that document health insurance coverage for the year. 1095 is the federal version of the form, and 1099-HC is the Massachusetts state version. If you did not earn income in the previous calendar year, you should keep these forms, but do not need to file anything with them. If you did earn income, you will be prompted to enter information from these forms on your federal and state tax returns, as applicable.
5. 1098-T: Form that can be used to request a tax deduction based on tuition paid. It is issued each year to all registered students, but unfortunately nonresidents for tax purposes are not eligible to claim this deduction and should therefore not use this form. Residents for tax purposes, however, can include this form with their tax filing.

Tax documents such as W-2, 1099, etc are forms that are sent to the taxpayer already filled out by the income issuer. The information on them is used to complete your tax return, and nothing needs to be filled in on the forms themselves. The 1040-NR (or 1040 for tax residents) is not an income document but rather the tax return itself, and will be completed by filling in Sprintax. Once completed, it needs to be sent to the IRS either physically or electronically.

W-2s issued by Tufts can be accessed in E-Serve. W-2s issued by another employer may be sent by mail, but you should check directly with the employer to verify how/when you should expect to receive it.

1099-INTs are issued by banks to summarize any interest earned on accounts during the year. Interest earned on a regular savings account is generally not taxable for nonresidents for tax purposes, but the form should be kept in records. Residents for tax purposes do have to pay tax on this amount and should include 1099-INT with tax return filing.

Those on the Tufts student health insurance can access in United Healthcare MyAccount by clicking “My Coverage” -> “Tax Documents,” or you can contact UHC directly by phone or email. Those on other insurance plans will need to contact their insurance company for assistance if the form is not mailed to them or available on their insurance company’s patient account site.

Most F and J student visa holders are considered tax nonresidents for their first five calendar years of presence in the US. J-1 scholars are considered nonresidents for the first two calendar years in the US. Other visa holders may need to determine tax residency by following IRS guidance for determining tax status. Once beyond the five year / two year limitations, you are likely to become a resident for tax purposes, even though your visa status may not have changed. To confirm, you would need to use the "substantial presence test,” which is included as the first step in Sprintax.

Sprintax is specifically designed for nonresident tax filings, so it cannot be used by students who have become residents for tax purposes. Those found to be a resident for tax purposes may use any tax-filing software or accountant available to US residents. For guidance on free and low-cost filing options, residents should visit IRS Free File.

A 1042-S is an income reporting document that may be issued to certain nonresidents for tax purposes. There are two primary reasons someone would be issued a 1042-S:

• Scholarships or Fellowship – If you are a nonresident alien who received a scholarship or fellowship grant that is subject to tax withholding.
• Tax Treaty exempt income – If any part of your income is exempt from tax under a Tax Treaty Agreement between the US and your home country, you may receive it in addition to a W-2 to report any portion of your overall income that is tax exempt under the treaty (with the remainder reported on the W-2).

If either (or both) of these situations apply to you, you will need a 1042-S and should not file their tax return until you receive it, which will usually be on or around March 15 each year.

Yes, but only if it covers expenses beyond tuition and fees (i.e. scholarships/stipends that cover living expenses, housing, meals, etc). Scholarship amounts for tuition/fees are not taxable and do not need to be reported on tax return.

Our office does not have access to 1042-S forms, but if you have been issued one, a link to access it should be sent to you by email on or shortly before March 15. If you do not receive it, or are not sure if you have been issued one, you should contact tss@tufts.edu to verify.

While nonresidents for tax purposes are responsible for paying federal and state income taxes each paycheck, you are not responsible for paying social security or medicare taxes (FICA) until you become a resident for tax purposes, and it should not have been deducted from paychecks (but may have been erroneously).

If you are still a nonresident for tax purposes and FICA taxes were withheld, you should contact the employer to request a refund. If that is not successful, you can file form 843 with Sprintax to get a refund from the IRS instead, but it will take longer.