Tax Filing – No US Income or Taxable Scholarship/Stipend
Tax Return Filing Requirements
If you earned income in the US, or had a taxable scholarship or stipend (scholarships/stipends that covered expenses beyond tuition), you will need to file a form 1040 or 1040-NR to file your taxes. Please visit Tax Filing for Nonresidents for instructions.
However, even if you did not earn any US income, you should still file a tax return every year that you remain a nonresident for tax purposes. To do so, you will submit Form 8843 to the IRS.
Form 8843 will have you document your days of presence in the US as a nonresident for the past few years. You will not need a tax ID number (SSN or ITIN) to complete Form 8843, though you can include it if you have one.
Additionally, you will not need to gather any tax forms to complete the 8843, though it would be helpful to download your I-94 travel history prior to completing the form to help quickly summarize the days you were present in the US and the days you traveled outside the US. Any tax forms you do receive, such as 1095-B/1095-C and 1099-HC Health Insurance Forms should be kept for your records, but do not need to be reported on Form 8843.
You can use the Sprintax tax software provided by our office to complete your 8843. When you log into Sprintax, it will ask a series of questions to determine your tax obligations for the year. If it determines that you are a nonresident and had no taxable US income for the year, it will assist you in completing Form 8843, and provide instructions on next steps.
You are also welcome to complete Form 8843 on your own without using Sprintax. However, we recommend using Sprintax to ensure that the 8843 is the correct form for you to complete for the tax year.
Either way, once you fill out the 8843, you will need to send it by mail to the IRS. Unfortunately, 8843 forms cannot currently be filed electronically. Once you have sent the 8843, you are all done with your tax filing obligations for the year.
If you have become a resident for tax purposes, you will not need to file a form 8843.
However, as a resident you may become subject to taxation on non-US income, and should use tax software or consult with a tax consultant to determine if you have any other filing obligations.
DISCLAIMER: The information provided on this page is general guidance for the benefit of Tufts international students, scholars, and employees. The International Center is not authorized to provide specific tax guidance on individual tax situations.