Taxes
Upcoming Nonresident Tax Returns Information Sessions
Tuesday, March 21st, 9:00am–10:00am (CST) – Register here
Wednesday, April 5th, 1:00pm–2:00pm (CST) – Register here
Tuesday, April 11th, 11:00am–12:00pm (CST) – Register here
Friday, April 14th, 11:00am–12:00pm (CST) – Register here
2022 General Tax Information
U.S. income tax rules and regulations are very complex! The U.S. tax system can be especially challenging for international students and scholars newly arrived in the United States. The following information will help explain U.S. tax basics for nonresident taxpayers.
WHO?
If you are:
- an F or J student who entered the U.S. for the first time in 2018 or later, or
- a J scholar who first arrived in the U.S. in 2021 or 2022
Then you are a nonresident for 2022 U.S. tax purposes.*
The law requires nonresidents to file a tax report with the U.S. government for every year they are present in the U.S. whether or not they worked or earned income in the U.S.
PLEASE NOTE:
It is not legal for nonresidents to file a resident tax return using Forms 1040, 1040A, or 1040EZ. Nor is it legal for a resident to file a nonresident tax return on Form 1040NR. Filing the incorrect form can jeopardize your legal U.S. immigration status.
- If you are an F-1 or J-1 student who has been in the U.S. since 2017 or earlier, or a J-1 scholar who has been in the U.S. since 2020, you may be considered a resident for 2022 U.S. tax purposes and can use the same forms and tax software products that apply to U.S. citizens and residents.
- If you are an F-1 or J-1 student who first entered the U.S. in 2018 or later, or a J-1 scholar who first entered the U.S. in 2021 or 2022, you cannot use tax software or tax forms that are for U.S. citizens and residents. Instead, nonresidents should read on to learn more about nonresident tax returns and how to prepare them.
WHAT?
If you had no U.S. source income during 2022, you should file only Form 8843. Submit this form by June 15, 2023, and you’re done. (You can use the Sprintax software to prepare Form 8843 - see below).
If you worked and/or had U.S. source income in the United States during 2022, you must file Form 1040NR along with Form 8843 to determine if you are
due a refund or if you owe additional tax for 2022. You must file Form 1040NR and Form 8843 even if all your income for 2022 was exempt under a tax treaty.
WHEN?
Some forms required to file a tax return (Form W-2 and Form 1042-S, for example) have not yet been distributed (please see the "Gather your materials" section below), so please be sure you have all the information you need to prepare your taxes before you begin. You must prepare, sign, and file your 2022 U.S. income tax return no later than April 18, 2023. Remember to keep a copy of your income tax return for your records.
The State of Iowa 2022 tax return deadline is May 1, 2023.
HOW?
Gather your materials:
- If you worked at ISU during 2022, Form W-2 summarizing your ISU income and tax payments is available to download and print from your Workday homepage.
- If you worked for any other U.S. employer (perhaps you were authorized for CPT or OPT) you must have a W-2 form for that job, too. Contact your employer if you have not received their Form W-2 by the end of January 2023.
- If you claimed a tax treaty or had a taxable scholarship in 2022, watch for an e-mail from ISU asking you to authorize electronic delivery of Form 1042-S through the FNIS system. If you do not authorize electronic delivery, make sure your address in AccessPlus is up to date as your Form 1042-S will be mailed to you in February 2023. PLEASE NOTE: The tuition benefit of a graduate assistantship (GA) is not a taxable scholarship. No Form 1042-S is issued or needed for GA tuition benefits.
- A copy of your 2021 State and U.S. tax returns (if any) will be very useful in completing your 2022 tax returns.
- Passport
- Entry date, exit date, and U.S. immigration status for each of your current and past visits to the United States.
- Social Security Number or Individual Taxpayer Identification Number (ITIN) if you have one.
- Consult the information elsewhere on this ISSO Tax page for answers to common tax questions and simple instructions for State of Iowa tax return preparation.
Use the ISSO's free tax preparation software:
ISSO provides free Sprintax tax preparation software to prepare U.S. nonresident tax returns for students and scholars who were present at ISU during 2022. Please refer to the e-mail from issotax@iastate.edu sent to students on February 6th, and to scholars on February 7th explaining how to access Sprintax free of charge. If you are an F-1 or J-1 student who first entered the U.S. in 2018 or later (or a J-1 scholar who first entered in 2021 or after), Sprintax will help you complete all required nonresident U.S. income tax forms for 2022. PLEASE NOTE: It is not legal to use resident tax forms (1040, 1040A, or 1040EZ) or software packages if you are a nonresident. Please be sure to file the appropriate forms.
WHERE?
Many nonresident tax returns can be filed electronically. Sprintax will help you do that. But if you cannot file electronically, you must prepare, print, sign, and mail your 2022 U.S. income tax return to Austin, Texas, if you are due a tax refund, or to Charlotte, North Carolina, if you must pay additional tax. (Sprintax can assist you with a paper filing, too, and will provide the correct mailing address for your situation.)
State of Iowa tax returns are mailed to Des Moines. The State of Iowa tax return mailing address is printed on the bottom of the IA1040 tax return form.
WHY?
Because it’s the law! And because you may be due a refund which the government will not send to you unless you request it on your tax return.
One final note….the tax rules and processes for nonresidents are very different from those that apply to U.S. residents. The tax forms that an F-1 or J-1 student who first arrived in 2018 or later and a J-1 scholar who first arrived in 2021 or later must complete are very different from the ones that apply to your American friends and colleagues. Do not be tempted to make the wrong choice. If you are unsure about your tax status in the U.S., Sprintax will analyze your situation and determine if you are a resident or nonresident for 2022 U.S. tax purposes.
*Determination of tax residence status is more complex for F-1 and J-1 students who have previously visited the U.S. and for J-1 scholars who have visited the U.S. more than once within the last 7 years. Contact issotax@iastate.edu if you have questions about your tax residence status.