U.S. Tax Information for International Students

A tax return is a set of forms you submit to the U.S. government each year to report income, claim tax treaty benefits (if eligible), and ensure you paid the correct amount of tax. Even if you did not earn income, you may still be required to file certain forms. A qualified tax professional can help determine which forms apply to your situation.

1. All F‑1 Students: If you were physically present in the United States for any portion of the tax year in F‑1 status, you must file Form 8843, even if you did not earn income.
2. Students Who Earned U.S. Income: You may also be required to file a federal tax return (Form 1040‑NR) if you received:

• Wages from on‑campus or authorized off‑campus employment
• Taxable scholarships or fellowships
• Interest or other U.S. source income
• Prizes, awards, or other taxable payments

3. Note: Certain countries have treaties with the United States that may exempt F-1 students from having US taxes withheld. Please refer to Claiming tax treaty benefits for further details.

Many international students at the University of Montevallo receive scholarships that include both qualified and non‑qualified components. U.S. tax law treats these differently, and this affects which tax forms you may receive.

Qualified Scholarships (Not Taxable)

Funds used for the following are not subject to U.S. income tax:

• Tuition
• Mandatory University fees
• Required books
• Required supplies or equipment

Non‑Qualified Scholarships (Taxable)

These amounts are considered taxable income for F‑1 students:

• Housing
• Meal plans
• Stipends for living expenses
• Travel allowances
• Health insurance premiums
• Any scholarship amount exceeding qualified educational expenses

Because F‑1 students are typically nonresident aliens for tax purposes, taxable scholarship amounts may be subject to withholding and must be reported to the IRS.

Depending on your scholarship, employment, and tax status, you may receive one or more of the following forms:

Form 1042‑S

Most international students receiving scholarships will receive this form. You may receive Form 1042‑S if you had:

• Taxable (non‑qualified) scholarship amounts
• A stipend or award
• Taxes withheld from scholarship income
• A tax treaty benefit applied

Some students receive multiple 1042‑S forms. This is normal. The IRS requires different types of income and withholding to be reported separately. For example, you may receive one form for taxable scholarship income and another form showing the tax withheld. If a tax treaty applies, you may receive an additional 1042‑S for treaty‑exempt amounts.

Form W‑2

Issued only if you earned wages through:

• On‑campus employment
• Curricular Practical Training (CPT) or Optional Practical Training (OPT) if applicable

The W‑2 reports wages and taxes withheld, not scholarships.

Form 1098‑T

Although the University may issue a 1098‑T, most nonresident F‑1 students cannot use this form for tax filing because the IRS does not allow nonresidents to claim education credits.

Form 1095‑B

This form reports on health insurance coverage. It is issued by your health insurance provider, not the University. Nonresident students do not need this form for federal or state tax filing but should keep it for their records.

Most F‑1 students are considered nonresident aliens for tax purposes during their first five (5) calendar years in the United States. After that period, the IRS uses the Substantial Presence Test to determine whether you become a resident for tax purposes.

Your tax residency classification affects:

• Which tax forms you must file
• Eligibility for tax treaty benefits
• How your income is taxed

• Federal tax return (Form 1040‑NR): Due April 15
• Form 8843: Students should plan to file by April 15
• Alabama State Tax Return (Form 40NR): Due April 15

Students should verify current deadlines on the IRS website or with a tax professional.

You may receive one or more of the following forms from your employer, University, bank, or health insurer:

Because the University of Montevallo cannot advise on tax filing, students are encouraged to use reputable external resources.

Professional Tax Services

• Sprintax: Tax preparation software designed specifically for nonresident students and scholars.
• Glacier Tax Prep: Commonly used by international students; availability may depend on your employer or program.
• Certified Public Accountants (CPAs): Seek CPAs with experience in nonresident or international taxation.

The University of Montevallo currently provides access to Glacier Tax Prep. However, students may choose to use alternate services at their own expense. Glaxier Tax Prep and Sprintax are widely used by international students across the U.S. and are designed specifically for nonresident tax filing. Students are responsible for any associated costs.

Government Resources

• Internal Revenue Service (IRS): Official forms, instructions, and tax guidance.

Because the University of Montevallo cannot advise on tax filing, students are encouraged to use reputable external resources. To assist you in tax preparation, the University provides all F-1 students with complementary access to Glacier Tax Prep (GTP). GTP is commonly used by international students and is available to you at no cost.

Official forms, instructions, and tax guidance is also provided by the Internal Revenue Service (IRS), also at no cost.

• Begin early to allow time for gathering documents and asking questions.
• Keep copies of all forms and returns submitted.
• Be cautious of scams; official agencies will not contact you by phone, email, or text to demand payment.
• Nonresident federal tax returns generally cannot be filed electronically and must be mailed.
• Nonresident students should not use TurboTax or other resident‑only tax software.