Filing a Tax Return
Source: https://global.utexas.edu/isss/advising-services/taxes/filing-taxes Parent: https://global.utexas.edu/isss/advising-services/taxes
Filing income tax returns can be confusing for everyone, not only for international students and scholars. International Student and Scholar Services (ISSS) can provide the basics to get started.
Income
Did you know you don't have to be employed to earn income? In addition to salary or wages earned from employment, the following U.S.-based funds are also considered income:
- Scholarships
- Fellowships
- Grants
If you earned income and are a nonresident for tax purposes, then you must file a federal income tax return.
You will also need a tax ID to file taxes. If you are employed, you may apply for a Social Security Number (SSN).
Individuals who are not employed but have scholarship or fellowship income must apply for an Individual Tax Identification Number (ITIN). Do not delay in applying for an ITIN as it could prevent you from filing your income tax return in a timely manner.
U.S. Federal Income Tax Returns
A tax return is a compilation of various tax forms that compares what an international student or scholar paid in income taxes against what the Internal Revenue Service (IRS) calculates the individual should have paid in taxes during the prior calendar year. You will receive a refund if you paid more taxes than you should have. If the IRS calculates that you must pay more taxes than you have already paid during the tax year, then you will owe taxes.
ISSS provides tax filing software for nonresidents to file their federal income taxes. With the UT Austin code, you may receive one free basic tax filing (1040-NR and 8843).
State Income Tax Returns
Texas does not have a state income tax. Instead, the state uses sales tax to generate revenue. However, if you are employed in another state that does require state income taxes, then you must also file a state income tax in addition to a federal income tax.
It is your responsibility to determine if you are required to pay state income tax. The tax filing software ISSS provides can help you with this process for an additional fee.
You must file a nonresident tax return in addition to Form 8843 if you earned income. Tax filing season is January-April for the previous year. So, if you earned income during 2025, you are required to file in January-April 2026.
You will receive forms only for the income types you received.
- The W-2 form is provided to individuals who have employment-based income. You will receive one from each employer you worked for during the year. UT Austin issues W-2 forms by January 31.
- 1042-S forms are issued to students who have received scholarships and fellowships during the year. J-1 scholars will also receive a 1042-S for their wages in addition to the W-2. UT Austin issues 1042-S forms in late February or early March of each year.
Please don't file your taxes before you receive these forms. Without them, you could incorrectly calculate your taxes and be required to file a separate, amended return to fix the mistake. The error could also result in paying a fine or penalty.
Once you have your tax forms, you are ready to file your income tax return. You will use IRS form 1040NR or 1040NR-EZ. There are several ways to complete and submit the forms:
- ISSS provides Sprintax to help you file your federal taxes. The ISSS Sprintax code is valid for one free federal income tax filing, including the 1040NR/1040NR-EZ and the 8843.
- If you prefer to use a different nonresident tax software, you may use Glacier Tax Prep for a fee. Do not use software unless it is specifically for nonresidents. Many tax sites offer services only for residents, so be cautious!
- Visit anIRS Volunteer Income Tax Assistance (VITA) for free tax preparation. You can use the IRS VIITA Site Locator to find a location near you.
- IRS Taxpayer Assistance Centers are open to assist with tax questions.
- Seek guidance from a certified tax professional with experience in nonresident taxes.
Deadline: The deadline to file your federal income tax return and Form 8843 is April 15 or the following weekday if April 15 falls on a weekend. - Nonresidents Without Income
All nonresidents for tax purposes, including dependents, must complete Form 8843 if they were present for the previous year. So if you arrived in the United States on or before December 31, 2025, you must submit Form 8843 during the 2025 tax season (January-April 2026).
You can use the Sprintax to help you complete the 8843 and use the ISSS code for a free filing.
Deadline: If you did not earn income, you are only required to submit Form 8843 no later than June 15 or the following weekday if June 15 falls on a weekend. - Residents for Tax Purposes
As a resident for tax purposes, you have more options available at your disposal:
- While you do not qualify for the free Sprintax code available from ISSS, you can use free software listed on the IRS Free File page.
- The Austin nonprofit Foundation Communities offers free tax preparation services.
- You can find other free tax preparation centers by using the IRS VIITA Site Locator.
- You can seek the services of a certified tax professional.
- Amended and Prior Year Income Tax Returns
If you made a mistake on your income tax return, then you must complete an amended return. Examples of erroneous filing include:
- Mistakenly filing as a resident instead of a nonresident for tax purposes
- Filing before receiving all of your tax forms, e.g. W-2, 1042-S, etc.
- Mistyping information on the return that results in an incorrect calculation
Additionally, if you did not file an income tax return in a previous year, then you may still do so. This is called a "prior year" income tax return.
To complete an amended or prior year return, you may use GLACIER Tax Prep or Sprintax to help you. There will be a fee associated with the service.
You can also seek assistance from an IRS Volunteer Income Tax Assistance (VITA) site in the Austin area, an IRS Taxpayer Assistance Center, or a certified tax professional with experience in nonresident taxes.