If you studied in the U.S. for any part of 2022 as an international student or scholar, you must complete and submit tax forms to the U.S. Internal Revenue Service. The forms you fill out depend on your tax residency and if you earned any U.S. sourced income.

I did not earn income from U.S. sources during 2022

U.S. federal requirements: If you did not earn any income from U.S. sources, you must file IRS Form 8843 by April 18, 2023.

Arizona and/or other U.S. state requirements: There are no other state tax filing requirements if you did not earn income from U.S. sources. 

I earned income from U.S. sources during 2022

You must report any U.S. income that you earned during 2022. While you’re studying in the U.S., you will fall into one of two sets of rules for U.S. tax purposes: nonresident or resident. 

Generally, most international students and scholars who are on F, J, M or Q visas are considered nonresidents for tax purposes; however, the determination is based on your visa type in combination with the duration of time you have spent in the U.S. Your tax filing status is not a reflection of your immigration status. This determination is based on the substantial presence test. If you have an active Glacier account, you can log in and it will tell you which set of rules you fall into.

Necessary documents to file your tax return if you earned income from U.S. sources 

You will need the following documents to file your taxes:

  • W-2 form from every employer you had in 2022.
    • If you worked for ASU and have not yet received your 2022 W-2, check My ASU. If you’re still unable to locate it, please contact ASU Human Resources.
    • If you worked for a company other than ASU, including Aramark, Follett Bookstore, or with a company through CPT or OPT, please contact their human resources department. 
  • Form 1042-S (if applicable*). 

If you have not received this document, first check your Glacier record. If you’re still unable to locate it, please contact internationalemployeemanagement@asu.edu.

*You may receive a 1042-S if you received tax treaty benefits from ASU in 2022 or had other taxable money that was not paid through payroll. Only nonresidents receive this form. If your tax status changes to resident, you will not receive a 1042-S for any amounts paid after the change.

I am a nonresident for U.S. tax purposes and earned U.S. income

U.S. federal requirements: You must file federal taxes using IRS Form 8843 and IRS Form 1040-NR by April 18, 2023.

Arizona and/or other state requirements: You may also be required to file a tax return for every state you earned income in during 2022. For Arizona, you must file AZ Form 140 by April 18, 2023.

I am a resident for U.S. tax purposes and earned U.S. income

U.S. federal requirements: You must file federal taxes using IRS Form 1040 and possibly Form 8833 by April 18, 2023.

Arizona and/or other state requirements: You may also be required to file a tax return for every state you earned income in during 2022. For Arizona, you must file AZ Form 140 by April 18, 2023.

You can use any number of tax preparation software programs to assist you in your filing requirements. ASU has arranged for individuals to use Sprintax Tax Preparation, which is a preparation software for tax filing for nonresidents. More information about Sprintax will be provided to you next week. 

You are not required to use Sprintax for your federal or state returns. However, please note that other tax preparation software, such as TurboTax or TaxAct, do not allow individuals to file nonresident tax forms, so many international students are not able to use those software programs. Only visa holders who are identified to be residents for tax purposes should use tax preparation software like TurboTax or TaxAct.

Learn more

https://issc.asu.edu/f-1j-1-students/resources/tax-information 

Please keep in mind that ASU staff members are not able to provide personal assistance with the completion of tax compliance while in their official roles at ASU, including acting as tax consultants or providing tax advice related to the completion of the forms. 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.