Tax Filing Season and Deadline
The 2024 tax filing season is for income earned in the U.S. and scholarships/fellowships received from January 1 – December 31, 2024. The tax filing deadline is April 15, 2025.
Tax Filing Requirement
Determining one's tax obligation can be a serious challenge, especially as it varies on a case-by-case basis.
If you earned any taxable US source income, you may need to file a federal and state tax return with the Internal Revenue Service (IRS) and State of Oregon, unless a tax treaty applies. This includes income from on-campus employment, CPT and OPT.
Note: All international students must file Form 8843 with the IRS if you were physically in the U.S. for any part of 2024, even if you did not earn any income
Tax Treaty Exemption
A number of foreign countries have income tax treaties with the United States, which can often reduce or eliminate U.S. tax on income earned. Check to see if you are from a tax treaty country: Tax Treaty Chart for Students. If you did not submit Form 8233 (not to be confused with IRS Form 8843) and attachment letter with the UO-NRA form when you were hired, you should contact UO Payroll: payroll@uoregon.edu, 541-346-3151.
Taxation Overview
1. If you did not earn income and did not receive a scholarship, fellowship or grant in 2024, but you were physically present in the U.S., you are only required to complete IRS Form 8843, if you are considered a 'non-resident' for tax purposes. (If you are determined to be a 'resident' for tax purposes you do not have to file Form 8843.) You can file 8843 on your own or you can use Sprintax (see How to File below.) How to File Form 8843 - instructions for nonresident aliens.
- Documents you may need to file: Form 8843
- When to file: by April 15, 2025
2. If you earned income in 2024, you are required to file a federal tax return (1040 NR) and state tax return. Earned income is reported on a W-2 which can be found in your Duckweb account under Employee information. You must also file IRS Form 8843 which is required of all international students.
- Documents you may need to file: W-2 (found in Duckweb under Employee Information); 1042-S (mailed by UO Business Affairs) if your income is covered by a tax treaty.
- When to file: By April 15, 2025
3. If you did not earn income but received a scholarship, fellowship or grant in 2024, you are required to file a federal tax return (1040 NR) and possibly a state tax return (Form OR 40-N.) Scholarship, fellowship or grant information is reported on Form 1042-S which will be mailed to you in March 2025. Not all international students who receive scholarships, fellowships and grants will be issued Form 1042-S. Only those whose awards exceeded their qualified tuition and education-related expenses will receive a 1042-S. If you receive a 1042-S, you must file a federal tax return with information from the 1042-S. You must also file IRS Form 8843 which is required of all international students.
- Documents you may need to file: 1042-S (Not all international students who receive scholarships, fellowships and grants will be issued Form 1042-S. Only those whose awards exceeded their qualified tuition and education-related expenses will receive a 1042-S.)
- When to file: After March 15 and by April 15, 2025 (if you receive Form 1042-S)
Who is considered Resident or Nonresident for Federal Tax Purposes
Generally, most international students & scholars who are on F, J, M or Q visas are considered nonresidents for tax purposes. International 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 a Tax Return
We have teamed up with Sprintax to provide you with an easy-to-use tax preparation software designed for nonresident students and scholars in the US. We (and all other university staff) are not qualified or allowed to provide individual tax advice.
Please follow steps 1 and 2 below. After you create an account with 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.
Generally, most international students & scholars who are on F or J visas are considered nonresidents for tax purposes. International students on F and J 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. Sprintax will help you determine your tax status, so you don't have to figure this out on your own. If Sprintax determines that you are a 'resident' for federal tax purposes, you won’t be able to continue using the software. Instead, you can use other online tax preparation software like TurboTax, H&R Block, or you can get personal assistance from a professional tax preparer in the community.
Cost
- If you are a UO international student (or OPT/STEM student) filing as a non-resident for tax purposes, ISSS has pre-paid the Sprintax fee to prepare the federal tax return (Form 1040 NR) and Form 8843, but you must use the embedded Sprintax link in step 2 below. You are responsible for paying the Sprintax fee to prepare a state tax (Form OR 40-N), or any other required forms other than the federal tax return.
- If you are a current international GE and filing as a non-resident for tax purposes, the UO has pre-paid the Sprintax fee to prepare a state tax return (Form OR 40-N) in addition to the federal tax return and Form 8843. You must use the embedded Sprintax link in step 2 below and request the state tax code directly from ISSS by sending an email to intl@uoregon.edu. ISSS, in collaboration with the Division of Graduate Studies, will also send an email to all international GEs in January with the state tax code. Please do NOT share the state tax code with non-GEs.
- If you are a current international student (or OPT/STEM OPT student) filing as a resident for tax purposes, you cannot file through Sprintax and all fees associated with filing your federal and state tax returns are your responsibility. Sprintax only supports non-resident tax filers.
Step 1: Gather all tax-related documents you may need
Document | Description |
| Have handy when filing with Sprintax |
| Proof of health insurance coverage. This will be mailed to you. |
| If you do not have a social security number but have a scholarship, fellowship or grant, you must apply for an Individual Taxpayer Identification Number. |
| 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. |
| This form is used to report:
If you received this type of income, the 1042-S will be e mailed to you by 15 March by the payer. Note: Only Nonresident 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. |
| In addition to passport stamps, you can review or print your US travel history here: https://i94.cbp.dhs.gov/I94/#/home |
| This form reports miscellaneous income. Can be interest on bank accounts, stocks, bonds, dividends, earning through freelance employment |
| This form is to claim education expense tax credits by those who are resident tax filers. Nonresident tax filers cannot claim education expense tax credits. |
Step 2: Read Sprintax instructions
Read the Sprintax Instructions for International Students and educate yourself on the tax filing process.
Step 3: Create a Sprintax account
Create a Sprintax account with this LINK, which includes an embedded code (UOO750F24) for UO students that will cover the costs of the federal tax return and form 8843 at no cost to you.
Step 4: Receive tax forms
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 form 1040NR, depending on your circumstances. Sprintax will inform you if you are required to also file a state tax return. If so, you will have the option to receive a state tax return from Sprintax for an additional fee. However, it is your choice to use them or to do the state tax return on your own.
Step 5: Mail your federal and state tax returns and Form 8843
Form 8843:
Department of the Treasury
Internal Revenue Service
Austin, Texas 73301-0215
Federal Form 1040 NR: You will be required to download, print and sign your federal tax return and mail it to the IRS.
Department of the Treasury
Internal Revenue Service
Austin, Texas 73301-0215
State Form OR 40-N: If you have a state filing requirement, you must also mail to the State of Oregon.
Oregon Department of Revenue
PO Box 14555
Salem, OR 97309-0940
Finally, if you only need to file Form 8843, this will also need to be mailed to the IRS.
Sprintax Resources
Sprintax International Student US tax guide and blog: https://blog.sprintax.com/f1-visa-tax-return-guide-international-students/
Sprintax knowledge base: https://www.youtube.com/user/Sprintax
Sprintax free educational tax webinars:
Sprintax is hosting a number of free educational tax webinars that will be available to nonresidents prior to and during the US tax filing season. You may register using the registration links below for a session that works well for you:
- Wednesday January 22nd @ 3pm ET
- Thursday February 6th @ 1pm ET
- Tuesday February 18th @ 12pm ET
- Tuesday March 4th @ 4pm ET
- Wednesday March 19th @ 2pm ET
- Wednesday March 26th @ 1pm ET
- Thursday April 3rd @ 3pm ET
- Thursday April 10th @ 12pm ET
- Monday April 14th @ 1pm ET
Webinar for OPT/STEM OPT Students:
- Tuesday January 14th @ 12pm ET – Register here
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 (available once you create a Sprintax account and login)
UO RESOURCES
UO Tax Information for International Students
Oregon State Income Tax Return
DISCLAIMER: The University of Oregon, International Student & Scholar Services (ISSS) and the university 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.