CISS

Taxes in the U.S.

As an international student or scholar, you are responsible for complying with U.S. state and federal tax regulations. Failing to comply with U.S. tax regulations may impact your current immigration status and future U.S. visa applications.

U.S. tax regulations are complex and change frequently. CISS staff are not trained Tax Advisors and cannot help you prepare your tax return or offer tax advice. The main source for tax information is the Internal Revenue Service (IRS) website.

CISS does offer assistance by providing you with and overview of U.S. taxes and access to a non-immigrant tax preparation tool called Sprintax.

The information on this page is for guidance only and should not be considered financial or legal advice. Please consult a Tax Advisor with any questions.

Overview of the U.S. Tax System

In the United States, there are different types of taxes: Federal, State, and Social Security/Medicare (FICA) taxes.

When you receive income, including a scholarship, fellowship, or prize, you may be subject to taxes in the U.S., and you may have to file a Federal and/or State tax return. 

The process of “filing a tax return” allows individuals who have received income in the U.S. to reconcile the amount of taxes withheld from their paychecks during the year with the actual amount of taxes owed to the U.S. government. Since withholding is only an estimate, employees are given this yearly opportunity to file a tax return with the IRS. In some cases, filing a tax return results in a refund from the IRS because the amount of money withheld was higher than necessary. However, sometimes filing a tax return results in a payment when not enough was withheld, and the individual must send a payment to the IRS with their tax return.

Even if you were not employed and/or did not receive income in the U.S., you may need to complete at least one tax form called Form 8843, “Statement for Exempt Individuals and Individuals with a Medical Condition. All non-residents who are present in the U.S. for 5 years or less with F-1, F-2, J-1, or J-2 immigration status MUST file a Form 8843.  

Types of U.S. Taxes

Federal Income Tax

Federal income taxes are withheld from the employee’s paycheck based on an estimate.  Some countries have tax treaties with the U.S. that can sometimes reduce or eliminate federal income taxes. You can refer to IRS U.S. Tax Treaties for more information.

When you file your tax forms, you are filing for the previous year, which spans from January to December. For example, if you are filing taxes in 2026, you are submitting tax information for January-December 2025.

The tax filing deadline for this year is April 15, 2026. If you miss the tax filing deadline, you may face late filing penalties.

State Income Tax

Each state in the U.S. has separate tax regulations. It is your responsibility to be familiar with these regulations. If you worked in multiple states during the tax year, you may need to file taxes for each state separately.

Individuals who worked in Massachusetts and earned less than the minimum filing requirement do not have to file a state tax return. However, if any state tax was withheld by the individual's employer, the individual may want to file a state tax return (Form 1-NR) to be refunded for possible over-withholding.

 

 

FICA Tax/Social Security/Medicare

All U.S. residents and international “residents for tax purposes” are required to pay FICA tax (Social Security and Medicare). “Nonresidents for tax purposes” are exempt from this tax. If your employer had Social Security or Medicare taxes withheld from your paycheck in error, you can file a FICA Tax refund request with the IRS.

How to Determine if You Need to File a Tax Return?

If You Did Not Receive U.S. Source Income

If you did not receive any U.S. source income, including wages, stipends, or scholarship funds, you may only need to complete Form 8843. This form can be completed on your own, or you can use the Sprintax software. Form 8843 cannot be submitted online. It must be submitted by mail following the instructions on page 3 of the form.

If You Received U.S. Source Income

If you received U.S. source income, including wages, stipends, or scholarship funds, your employer or the University may take federal and state tax withholdings from your paycheck, stipend, or financial aid. The amount of taxes that are withheld is an estimate. Filing a tax return may allow you to receive a tax refund for overpaid tax withholdings.

 

Sprintax

CISS offers students free access to an online tax tool called Sprintax to assist international students with their U.S tax obligations. Students will receive multiple emails from CISS starting in January with the Sprintax code. Students should attend one of the free Sprintax Webinars to learn how to determine their tax filing status and how to use Sprintax to file their taxes

Follow the steps below:

Step 1: Determine Your Tax Filing Status

The first thing to do is to determine your tax filing status. International students could be considered either nonresidents or residents for tax purposes. Most Bentley international students will be “nonresidents” for tax purposes. If you have been in the U.S. for 5 years or more, you may be considered a “resident” for tax purposes.

 

If you do not know your tax filing status, Sprintax will help you determine if you are a resident or nonresident for tax purposes. Sprintax is only useful for nonresident tax filers. 

Step 2: Collect Your Tax Documents

To prepare to file your tax return you will need to collect your tax documents and have your immigration documents available.  If you received U.S. source income, you should receive one or more tax documents from your employer and/or the Bentley Payroll Office indicating the type, source, and amount of income that you received.

You may receive the following documents:

  • Form W-2 - Form W-2 shows your earned wages and compensation, including federal taxable income and withholding, and state taxable income and withholding. The form is typically available in Workday by the end of January if you were employed by Bentley.
  • Form 1042-S - The Form 1042-S reports federal taxable income and withholding on stipends, scholarships, or fellowships, and income covered by a tax treaty (if applicable) above the cost of tuition and required fees. This document is usually issued by March 15th.
  • Form 1099 - Issued for miscellaneous income, such as freelance or contract work
  • Schedule H-C - issued by your health insurance company to confirm your health insurance coverage (KEEP this form as you may need it if you file a Massachusetts state tax return)

Copies of your tax documents from Bentley are available to you electronically in Workday. If you cannot access these form(s), please contact the Bentley Payroll Office.

Step 3: Use Sprintax to Help You Prepare Your Tax Return

The Sprintax code will allow you to use Sprintax to prepare your federal income tax return. If you need to file a state income tax return, you can pay an additional amount through Sprintax directly, OR you can file your state tax return using a tax resource of your choice. Start by creating an account in Sprintax and then follow the instructions as you answer the questions. The Sprintax tool will use the information that you enter to complete the appropriate tax forms for you.

Step 4: Submit Your Tax Return

Sprintax has begun to offer electronic filing for tax returns in some cases. However, you may be instructed to print out and mail your completed tax return. If so, be sure to follow the Sprintax instructions carefully. Keep copies of all of your documents for your records.

Helpful Resources