Tax

Everyone who works at OSU must pay federal and state income taxes. OSU is required to withhold income taxes from your paycheck. After the end of the year, you must complete annual tax forms, which for some students will result in a refund of some of the tax that was withheld. These forms are usually due by April 15 each year. Workshops for international students are available each spring to help with this process. Check the ISS electronic newsletter beginning in February for more information.

Students from certain countries may be able to reduce their tax liability through the benefits of an income tax treaty between the U.S. and their country. Check with the Tax & Compliance Services department for assistance with tax treaty benefits. Please note that scholarship, fellowship, awards, travel payment or any other type of payment may increase your tax liabilities.

If you are eligible to work and have a job, you will need a Socal Security Number (SSN), which can be obtained from the Social Security Administration.

Learn more about the process of obtaining an SSN

If you are receiving a scholarship from your academic department that is subject to tax, but you do not have a Social Security Number, you will need an Individual Taxpayer Identification Number (ITIN). You can reach out to Tax & Compliance Services (tax@okstate.edu) about this process.

Tax Treaty

All foreign nationals who receive payments for work, scholarships, travel reimbursement, or honoraria, from Oklahoma State University generally must enter information into the university tax database, called Glacier. New students will have the opportunity to access Glacier after attending the ISS work permit session. The Glacier tax database helps OSU determine how you are to be taxed by the U.S. and the State of Oklahoma.
International students may be able to reduce their tax obligations if a tax treaty exists between the U.S. and their home country. Please refer to the Tax & Compliance Services website for more information regarding tax treaties.
Form 8233 is valid for one calendar year, from January 1 to December 31. If applicable, international students should be receiving a reminder by email in late November or early December about renewing their treaty. Tax treaty for the next year will not be effective until the Form 8233 is signed and submitted it to the Tax & Compliance Services department for approval. If you have any questions regarding tax treaty benefits, please contact Tax & Compliance Services at tax@okstate.edu.

Sprintax Webinars

The tax webinar for international students, scholars, and professionals includes topics such as who must file, tax residency, FICA, State returns, implications of misfiling as well as how to use Sprintax to prepare a compliant tax return.

Sprintax Information

Electronic filing for 1040NR is now available on Sprintax. Learn more about it HERE.

Sprintax Nonresident Tax Webinar (OSU)

https://attendee.gotowebinar.com/register/349495600487374425

https://attendee.gotowebinar.com/register/6768689674536681565

Sprintax Nonresident Tax Webinar Recording - Oklahoma State University (Recorded on Feb 19, 2024)

https://register.gotowebinar.com/recording/7260194462800524800

Sprintax Nonresident Tax Webinar

(General, Not specific to OSU)

Sprintax Tax Webinar Series

How to Prepare for the US Tax season

Sprintax Nonresident Tax Webinars:

- Tuesday March 5^th @ 4pm ET – Register here
- Wednesday March 20^th @ 2pm ET – Register here
- Wednesday March 27^th @ 1pm ET – Register here
- Thursday April 4^th @ 3pm ET – Register here
- Wednesday April 10^th @ 12pm ET – Register here
- Monday April 15^th @ 1pm ET – Register here

8843 Form

Checklist for Foreign Performers and Guest Speakers

Click here to download the checklist

Who must file tax forms for 2023 tax season?

Even if you did not earn any income, if you were physically in the US on F or J-1 status anytime between 1 January – 31 December 2023, you're obligated to file a Form 8843 with the IRS (the Internal Revenue Service, or ‘IRS’, are the US tax authorities).

Meanwhile, if you earned more than $0 of taxable US source income, you may need to file a federal tax return with the IRS. Depending on your individual circumstances, you may also need to file a state tax return(s).
Latest Update on New Tax Filling Deadlines:

The filing deadline to submit 2023 tax returns or an extension to file and pay tax owed is Monday, April 15, 2024, for most taxpayers.
Who is considered Resident or Non-resident for Federal Tax Purposes:

Generally, most international students & scholars who are on F, J, M or Q visas are considered non-residents for tax purposes. International undergraduate students on J-1 & F-1 visas are automatically considered nonresident for their first five calendar years in the US, whilst Scholars/Researchers on J visas are automatically considered nonresidents for two out of the last six calendar years in the US. If you’ve been in the US for longer than the five or two year periods, the Substantial Presence Test will determine your tax residency.
How to File:
1. We have teamed up with Sprintax to provide you with an easy-to-use tax preparation software designed for non-resident students and scholars in the US. We (and all other university staff) are not qualified or allowed to provide individual tax advice.
2. After you login to Sprintax, you will be asked a series of questions about the time you have spent in the US over recent years. Sprintax will then determine your tax status. If it determines that you are a "non-resident alien" (NRA) for federal tax purposes, you can continue to use the software to respond to a series of guided questions. Sprintax will then complete and generate the tax forms you need to send to the tax authorities.
3. However, if Sprintax determines that you are a resident alien for federal tax purposes, you won't be able to continue using the software.

Step by Step guide on How to File Your Non-resident Tax Forms (F and J)

1) Gather the documents you may need for Sprintax

	Document	Description
✔	Passport
✔	Visa/Immigration information, including form I-20 (F status) or form DS-2019 (J status)
✔	Social Security or Individual Taxpayer Identification Number (if you have one)	This is not needed if you had no income and the 8843 is the only form you have to file.
✔*	W-2	This form reports your wage earnings if you worked. 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. Make sure all employers from last year have an up-to-date address for you.
✔*	1042-S	This form is used to report: stipend, scholarship, fellowship income and travel grants (not tuition reduction or exemption) income covered by a tax treaty payment for other types of services (eg by the semester as a note-taker) If you received this type of income, the 1042-S will be mailed to you by 15 March by the payer. Note: Only Non-resident Aliens receive this form. If your tax status changes to a Resident Alien you will not get a 1042-S. Login to Sprintax to check your tax status if you're not sure.
✔	US entry and exit dates for current and past visits to the US	In addition to passport stamps, you can review or print your US travel history here
✔*	1099	This form reports miscellaneous income. Can be interest on bank accounts, stocks, bonds, dividends, earning through freelance employment
✘	1098-T	This form is NOT needed and can NOT be used for a nonresident tax return because NRAs are not eligible to claim education expense tax credits.

2) Create a Sprintax Account:

You will receive an email from the international student office providing you with a link to Sprintax to set up your account as well as your unique code to use on Sprintax. This unique code will cover the costs of the federal tax return and 8843 at no cost to you. Open your new Sprintax account by creating a UserID and password or if you have an existing account on Sprintax you can login using your existing credentials.

3) Follow the Sprintax instructions

If you did not earn any US Income: Sprintax will generate a completed Form 8843 for you and each of your dependents (if you have any).

If you did earn US Income: Sprintax will generate your "tax return documents", including either a 1040NR-EZ or a longer form 1040NR, depending on your circumstances.

4) (With U.S. income only) If required, complete your state tax return

After you finish your federal return, Sprintax will inform you if you need to complete a state tax return. If so, you will have the option to use Sprintax for an additonal fee. However, it is your choice to use them or to do the state tax return on your own.

5) Read the instructions for filing/mailing your returns

Remember to read the instructions that Sprintax provides.

You will be required to download, print and sign your federal tax return and mail it to the IRS. If you have a state filing requirement, you must also mail this to the tax authorities.

Finally, if you only need to file Form 8843, this will also need to be mailed to the IRS.

Need Sprintax Support?
If you need help while using Sprintax, you can contact their support team using the options below
- Email - hello@sprintax.com
- 24/7 Live Chat Help
- Refer to their FAQs
Sprintax Educational Tax Videos and Blog:
- You also have access to the Sprintax YouTube account where there are a number of educational videos on nonresident taxes. These will provide further clarity on nonresident tax and how to use Sprintax. Sprintax also offer a range of useful content on their blog to help you file your return.
- DISCLAIMER: International Student & Scholar Services (ISSS) and the school are NOT permitted to assist any student/scholar with any IRS tax form preparation or tax related questions. The information provided is intended for your benefit. Any questions or concerns should be directed to Sprintax, a certified tax preparer or a local IRS field office.

International Students and Scholars

Tax Information

Tax