Office of Global Engagement
International Students and Scholars

OISSS provides you with several resources to help you meet your tax obligations. 

  • If you earned income (in the form of salary, student employment, assistantship, fellowship, scholarship or grant) during the year 2023, you are required to file both a Federal and a State income tax return. 
  • If you worked in more than one state, you may be required to file multiple state income tax returns. 
  • If you received income at Brown University in 2023, a tax summary statement W-2 and/or 1042-S has been issued by the Payroll Office.
    • These forms are divided into four sections: one section to file with your Federal taxes; one section to file with your State taxes; one section to file with your Local taxes (not required for RI residents with RI income); and a Recipient section for you to keep with your personal records.

Gather your Tax Summary Statements

You may receive multiple types of tax statements depending on your particular income and circumstances. If you had multiple employers during the year, you will be receiving tax statements from each employer. Below are types of commonly used tax summary statements and is not meant to be an exhaustive list.

W-2
Issued (by approx.early February) to anyone who has received income in the form of salary, student employment, or assistantship.
1042-S
Issued (by approx.early March) to non-residents who have claimed a tax treaty exemption, or who received a non-service scholarship/fellowship in excess of their tuition.
1099
issued to those who have received miscellaneous income such as prize or award money etc., or have earned interest from a US bank account or other source.
1095
health insurance tax form for Residents. (Not applicable for Non-Resident income tax returns)
1098-T
Educational Tax Credit for Residents (Not applicable for Non-Resident income tax returns)

Statements are usually mailed to you annually between late January to early March, however you can also view/download your Brown University W-2 from your Workday account, and the 1042-S from your Sprintax-Calculus account. If you have questions concerning your Brown University issued W-2 or 1042-S, please contact the Foreign National Tax Office at foreignnationaltax@brown.edu

Access your U.S. Travel History

Access your U.S. Travel History from the Customs & Border Protection (CBP) I-94 retrieval website and gather your passport, I-20/DS-2019 and I-94, and U.S. Social Security Number (SSN) for reference.

Use the SPRINTAX-RETURNS software

Determine Your US Tax Residency Status 

Non-Resident Alien [NRA] or Resident Alien [RA] for the tax year in which you are filing.

SPRINTAX-RETURNS will determine your U.S. Tax Residency status for the tax year based on your current and past immigration history and days spent within the U.S. over the span of multiple years. If SPRINTAX-RETURNS determines that your U.S. Tax Residency status for the tax year is Non-Resident (NRA), then you can continue to answer the SPRINTAX-RETURNS questionnaire in order to prepare your returns.

Prepare your Non-Resident 1040NR Federal Income Tax Return

Brown University has purchased a license which will provide current international students and scholars free access to SPRINTAX-RETURNS, an online tax-filing preparation system for Non-Residents-for-Tax-Purposes to prepare their Non-Resident Federal Income Tax Return, during the tax season (February to April 15th). 

Follow the Steps below...

1.) Gather your Tax Summary Statements (See Document List above)

2.) Access SPRINTAX-RETURNS via the Brown Webhelper link below. You will first be prompted to authenticate with your Brown UserID and Password. Once authenticated you will reach a landing page with SPRINTAX-RETURNS instructions along with a unique link to access SPRINTAX-RETURNS. Using this link, will ensure that you will be able to prepare your Federal Non-Resident Income Tax Return and/or Form 8843, along with (1) one State Income Tax Return at no cost to you. 

SPRINTAX-RETURNS Link

 

3.) Follow the SPRINTAX-RETURNS Instructions
SPRINTAX-RETURNS will prompt you to answer certain questions and input the data from all of the Tax Summary Statements that you have received for the 2023 tax year.
Please note that by using the SPRINTAX-RETURNS link via the Brown Webapps link above you do not need an additional access or discount code. The discount is already applied to the link. 
If you earned U.S. Income during 2023, SPRINTAX-RETURNS will generate your “2023 Tax Return Documents”, including Forms 1040NR, 8843, and/or other document(s) depending on your circumstances.
If you did not earn any U.S. Income during 2023, SPRINTAX-RETURNS will generate a completed Form 8843 for you and also for each of your dependents (if applicable).

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About Form 8843

All nonresident students, scholars and their dependents in F-1, F-2, J-1 or J-2 status must file Form 8843 "Statement for Exempt Individuals and Individuals with a Medical Condition". This form must be filed even if no income was earned in 2023. Form 8843 is not an income tax return, but rather, an informational statement required by the U.S. government. If you used SPRINTAX-RETURNS to prepare your Non-Resident Federal Income Tax Return, form 8843 is included in your SPRINTAX-RETURNS tax return .PDF printouts. If you are a nonresident with no U.S. income during 2023 and only need to file Form 8843, you can alternatively download the 8843 form from the IRS website.

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Prepare your Non-Resident State Income Tax Return(s)

 4.) State Income Tax Returns: Once you finish your Federal return, SPRINTAX-RETURNS will also inform you if you need to complete a State Tax Return. The SPRINTAX-RETURNS Fee to prepare (1) One State Income Tax Return is waived provided that you access SPRINTAX-RETURNS through this webpage. If you are required to file multiple State Income Tax Returns, you have the option to prepare your 2nd and consecutive State Income Tax Returns with SPRINTAX-RETURNS for a Fee. 

NOTE: You are not obligated to use SPRINTAX-RETURNS to prepare your State Income Tax Return. Alternatively, you can prepare and file your State Income Tax Return independently. In any case, you will need to have prepared the Federal Income Tax Return prior to beginning any State Income Tax Return.

If you classified as a Resident Alien (RA) for U.S. tax purposes, please scroll down to see the information under the Resident Alien (RA) for Tax Purposes header for information and links above for filing both your Federal and State Income Taxes as a Resident.

 

Resident Alien (RA) for Tax Purposes

If SPRINTAX-RETURNS determines that you are a Resident for U.S. tax purposes, it will not generate your tax forms. Residents for tax purposes should file their tax return the same way U.S. citizens do (using Federal 1040). Resources for Resident (RA) Tax filing for both Federal and State income taxes include:

Mail Your Completed Tax Return Documents

5.) Mail your completed and signed Federal Tax Return and Form 8843 to the Federal IRS, and your State Tax Return documents to the local State authorities. Please refer to the instructions that SPRINTAX-RETURNS provides. 
You will be required to download, print and sign your federal tax return and mail it to the IRS. 
Make sure to mail your returns (postmarked no later than the tax filing deadline to avoid late filing fees and/or late payment penalties and fines. If you have a State filing requirement, you must also mail your completed and signed State Income Tax Return to the State Tax authorities.


Depending on your circumstances, you may be able to E-file your Federal Tax Return. However, this will depend on certain eligibility criteria. You can learn more about eligibility in this SPRINTAX blog - 
https://blog.sprintax.com/nonresident-federal-tax-efiling-live/
 

 

6.) Keep a copy of all of your completed Federal and State Tax Returns & statements for your personal tax records.

 

Extension of Time

ADDITIONAL NOTE: If you cannot file your annual U.S. Federal and State Income Tax Returns by the filing deadline of April 15th, make sure to at least file an extension of time by the tax deadline. See links below for more information.
2023 FEDERAL 4868 Extension of Time
2023 Rhode Island STATE RI-4868 Extension of Time

 

 

Additional Information

If you are not using SPRINTAX-RETURNS to prepare your Federal/State Non-Resident Income Tax Returns, you can alternatively download the Non-Resident Federal and State income tax return forms/instructions from the Federal IRS and local State Tax websites.

Federal IRS

Rhode Island State Tax Office

Personal Assistance with Filing Tax Return

(VITA) Volunteer Income Tax Assistance Program, 1-800-906-9887

IRS - Free Tax Prep Help

RI Division of Taxation

Tax Tables

2023 U.S. Federal Income Tax Tables

2023 Rhode Island State Income Tax Tables

Filing Tax Returns for Other States

Federation of Tax Administrators

Information on Countries with Tax Treaties with the U.S.

IRS Publication 4011

IRS Publication 901