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Taxes For International Students, Scholars and Guests
The University at Buffalo is proud of its traditions of academic excellence and for having one of the most diverse academic communities in the United States. UB offers you assistance from state-wide experts to manage your international employee or guest needs.
Tax Preparation Application Available
International students and scholars can use the UB-provided application Sprintax to prepare federal (U.S.) tax returns at no cost.
International Students — On this Page
International Students
You have invested in UB by deciding to further your education here; we have invested in you through scholarships and on-campus jobs. Your participation in these opportunities contributes to UB's standing as a premier, research-intensive public university dedicated to academic excellence.
Types of Payments to International Students
As an international student you can receive payment from UB for:
- Employment
- Scholarship or fellowship
Each payment type has a definition and requirements.
| Type of Payment | Requirements |
|---|---|
| Employment | Payment for services provided such as a student assistant or for teaching or research as a condition for receiving a scholarship; incidental expenses apart from biweekly state scholarship payments |
| Scholarship or Fellowship | Payment for tuition and fees required for enrollment or attendance, or for fees, books, supplies and equipment required for courses |
Determining Tax Status for International Faculty, Staff and Students
Your tax filing requirements as international students, scholars and employees varies depending on your visa category, the purpose of your visit and the length of your stay in the U.S. This information is used to determine your tax status as either a Nonresident Alien (NRA) or a Resident Alien (RA).
Your Tax Status
Your tax status is NOT the same as your immigration status
Residency Status Based on Visa and Length of Residence
| Visa Type | Length of Residency | Tax Status |
|---|---|---|
| F-1 Student | 5 years or less | Nonresident Alien (NRA) |
| F-1 Student | More than 5 years | Resident Alien (RA) |
| J-1 Student | 5 years or less | Nonresident Alien (NRA) |
| J-1 Student | More than 5 years | Resident Alien (RA) |
| H-1B Visitor | Less than 183 days | Nonresident Alien (NRA) |
| J-1 Non-Student | 2 years or less | Nonresident Alien (NRA) |
| J-1 Non-Student | More than 2 of the last 7 years | Resident Alien (RA) |
* Prior visits may change status.
UB calculates your residency status with each payment. Contact us immediately if you have questions about your taxation.
International Student Employees
Applying for a Social Security Number (SSN)
If you are an F-1 student, you must have verification of employment before you can get an SSN. Follow these steps to get the verification you need:
1. Your department completes the form Social Security Letter Request and submits it to:
Carlos Gallardo
Human Resources
Townsend Hall
South Campus
2. Human Resources' International Services will return a letter to the department
3. The student employee takes the letter to International Student Services (ISS):
International Student Services
201 Talbert Hall
North Campus
4. ISS provides the student with documentation to apply for a SSN
Federal and New York State Taxes for International Student Employees
International employees at UB are required to pay taxes on all or a portion of their income and may have different requirements and regulations than a U.S. citizen.
Federal and New York State (NYS) Taxes
When you first associate with UB, complete the federal and New York state withholding tax forms so that UB can withhold the correct tax from each payment.
- If you are considered a Resident Alien (RA) for tax purposes, complete these forms the same as a U.S. citizen
- If you are considered a Nonresident Alien (NRA) for tax purposes, complete these forms as follows:
- Check the Single box in step 1c (even if you are married) on the W-4 and sign
- Check the Single box (even if you are married) on the IT-2104
- Enter the number 1 on line 1 of the IT-2104 (state) form and sign
- Check the Single box in step 1c (even if you are married) on the W-4 and sign
Tax Forms
Submit completed forms to your supervisor.
Social Security and Medicare Tax (FICA)
You may be exempt from FICA taxes if you meet one (1) of the following criteria:
- You are considered a Nonresident Alien (NRA) for tax purposes
- You are enrolled full time as a student at UB
FICA
Federal Insurance Contributions Act (FICA) tax is a U.S. federal payroll (or employment) tax imposed on both employees and employers to fund Social Security and Medicare — federal programs that provide benefits for retirees, the disabled and children of deceased workers.
Filing an Income Tax Report
Who Has To Report Income To the U.S. (Federal) Government
You are required to file an income tax return with the U.S. Internal Revenue Service (IRS) if you meet all the following criteria:
- In the United States during any portion of a calendar year (even for a few days)
- Had F-1, F-2, J-1 or J-2 status
- Even if you had no U.S. income
Documents That Report Your Income
UB will send one or both of these wage and tax statements to you:
- W-2 for income on which you paid tax
- 1042-S for income which was tax-exempt under a tax treaty or for nonqualified scholarship, fellowship or honoraria income
Your Tax Statements
· Are mailed to you so update your address when you move or leave UB
· W-2 forms arrive by mail by the end of January for the preceding tax year
· 1042-S forms arrive by mail in March for the preceding year
Reporting to the U.S. Government
Eligibility
UB sponsors the online application, Sprintax, for scholars, students and faculty to prepare federal income tax reports at no charge
Tax Program Availability
Tax program is available for current tax year only
Each spring UB will announce the availability of the new tax program for and how to get the access code.
This system is designed exclusively for nonresident aliens to prepare U.S. federal income tax forms using tax forms:
- 1040NR
- 1040NR-EZ
- 8843
If you meet eligibility criteria, but are NOT currently an employee or student, contact UB's international employment specialists to get an access code for the tax service.
Reporting to the New York State Government
Who Has To Report Income To the New York State Government
You should file an income tax return with NYS if you meet the following criteria:
- Were employed by UB
- Had F-1, F-2, J-1 or J-2 status
- Want to claim a refund
We recommend that you prepare your U.S. (federal) income tax report first. Federal and state reports use the same income data and depend on the same declarations about your personal status.
UB's supported online tax preparation service now prepares state income tax forms for a small fee. If you choose not to use it, you can get assistance from any of the following:
- New York state Taxpayer Answer Center
- A qualified volunteer tax preparer
- A professional tax preparer
Tax Treaties
| Country | Time Limit | Monetary Limit | Article Number |
|---|---|---|---|
| Armenia | 5 years* | $10,000 | VI 1(d) |
| Azerbaijan | 5 years* | $10,000 | VI 1(d) |
| Bangladesh | No Limit | No Limit | 21(2) |
| Belarus | 5 years* | $10,000 | VI 1(d) |
| China, P.R. | No limit | No limit | 20(b) |
| Cyprus | 5 years | No limit | 21(1) |
| Czech Republic | 5 years* | No limit | 21(1) |
| Egypt | 5 years | No limit | 23(1) |
| Estonia | 5 years* | No limit | 20(1) |
| France | 5 years | No limit | 21(1) |
| Georgia | 5 years* | $10,000 | VI 1(d) |
| Germany | No limit | No limit | 20(3) |
| Iceland | 5 years | No limit | 22(1) |
| Indonesia | 5 years* | No limit | 19(1) |
| Israel | 5 years | No limit | 24(1) |
| Kazakhstan | No limit | No limit | 19 |
| Korea (South) (Republic of Korea) | 5 years | No limit | 21(1) |
| Kyrgyzstan | 5 years* | $10,000 | VI 1(d) |
| Latvia | 5 years* | No limit | 20(1) |
| Lithuania | 5 years* | No limit | 20(1) |
| Luxembourg | No limit | No limit | 21(1) |
| Moldova | 5 years* | $10,000 | VI 1(d) |
| Morocco | 5 years | No limit | 18 |
| Netherlands | 3 years | No limit | 22(2) |
| Norway | 5 years | No limit | 16(1) |
| Philippines | 5 years | No limit | 22(1) |
| Poland | 5 years | No limit | 18(1) |
| Portugal | 5 years* | No limit | 23(1) |
| Romania | 5 years | No limit | 20(1) |
| Russia | No limit | No limit | 18(1) |
| Slovak Republic | 5 years* | No limit | 21(1) |
| Slovenia | 5 years | No limit | 20(1) |
| Spain | 5 years* | No limit | 22(1) |
| Tajikstan | 5 years* | $10,000 | VI 1(d) |
| Thailand | 5 years | No limit | 22(1) |
| Trinidad & Tobago | 5 years | No limit | 19(1) |
| Tunisia | 5 years | No limit | 20 |
| Turkmenistan | 5 years* | $10,000 | VI 1(d) |
| Ukraine | 5 years* | No limit | 20(1) |
| Uzbekistan | 5 years* | $10,000 | VI 1(d) |
| Venezuela | 5 years | No limit | 21(1) |
* Elapsed years instead of calendar years
Recipients of Scholarships or Fellowships
UB provides support to some international students with scholarships and fellowships. Understand how this income is treated by the federal government.
Tax-Exempt Scholarships and Fellowships
Scholarships, fellowship grants and other grants from UB are tax-free (qualified) If the amounts you receive are used to pay for tuition and fees required for enrollment or attendance, or for fees, books, supplies and equipment required for courses.
Non Tax-Exempt
Taxable payments include:
- Amounts used for incidental expenses, such as room and board, travel, and optional equipment
- Amounts received as payments for teaching, research or other services required as a condition for receiving the scholarship or fellowship grant (considered employment)
- Any money issued directly to students for expenses
State fellowships are paid directly to the students in a lump sum once a semester. Therefore, these payments are considered nonqualified and taxable at 14 percent unless there is an applicable tax treaty exemption.
Eligibility and Requirements
International students:
- Cannot perform any services in exchange for a scholarship or fellowship
- Are required to have a Social Security Number (SSN) or Individual Taxpayer Identification Number ( ITIN) in order to receive payment
Without these credentials, any payment must be taxed at 30%.
Getting an Individual Taxpayer Identification Number (ITIN)
To apply for an ITIN please contact our local IRS office to make an appointment:
Internal Revenue Service
130 South Elmwood Ave
Buffalo, NY 14202
1-844-545-5640 (to make appointment)
Federal Taxes for International Scholarship and Fellowship Recipients
Scholarship and fellowship recipients at UB are required to pay federal taxes on all or a portion of their income and may have different requirements and regulations than a U.S. citizen.
Federal Taxes
Scholarship and fellowship recipients do not have to file a federal witholding form (W-4) or a New York state withholidng form. UB taxes recipients at 14% unless a scholarship treaty stipulates otherwise.
Tax Forms
Submit completed forms to your supervisor.
Filing an Income Tax Report
Who Has To Report Income To the U.S. (Federal) Government
You are required to file an income tax return with the U.S. Internal Revenue Service (IRS) if you meet all the following criteria:
- In the United States during any portion of a calendar year (even for a few days)
- Had F-1, F-2, J-1 or J-2 status
- Even if you had no U.S. income
Documents That Report Your Income
UB will send one or both of these wage and tax statements to you:
- W-2 for income on which you paid tax
- 1042-S for income which was tax-exempt under a tax treaty or for nonqualified scholarship, fellowship or honoraria income
Your Tax Statements
· Are mailed to you so update your address when you move or leave UB
· W-2 forms arrive by mail by the end of January for the preceding tax year
· 1042-S forms arrive by mail in March for the preceding year
Reporting to the U.S. Government
Eligibility
UB sponsors the online application, Sprintax, for scholars, students and faculty to prepare federal income tax reports at no charge
Tax Program Availability
Tax program is available for current tax year only
Each spring UB will announce the availability of the new tax program for and how to get the access code.
This system is designed exclusively for nonresident aliens to prepare U.S. federal income tax forms using tax forms:
- 1040NR
- 1040NR-EZ
- 8843
If you meet eligibility criteria, but are NOT currently an employee or student, contact UB's international employment specialists to get an access code for the tax service.
