1. International Students
  2. Tax Information

Tax Information

All international students are subject to taxation on all U.S. source income and must file annual reports ("tax returns") with the U.S. Internal Revenue Service (IRS) regardless of whether or not they received any income. Taxes are due every year on April 15th for the prior year.  The Office of International Students holds tax workshops every February or March. Please look for our email on this for the exact date. 

Although the Office of International Students is not able to provide income tax advice, it does make available appropriate information concerning Federal (U.S.) and New York State tax requirements.

Disclaimer: This guide is provided for informational purposes only and should not be considered financial or legal advice. The Graduate Center encourages students to seek advice from a qualified tax or financial advisor if needed.

There are three types of taxes collected by the U.S. government: federal, state, and social security/Medicare (FICA). Your liability for these taxes depends on a number of factors including the type of income you are receiving, your residency status, and whether or not your home country has a Tax Treaty with the U.S.

The U.S. tax year runs from January 1 to December 31, with an annual filing deadline of April 15.

Funds received through fellowships, scholarships or awards from U.S. sources* may or may not be taxable depending on how they are used.

Taxable: Funds used for housing, food, travel, and other living expenses (often called a stipend)

Non-taxable: Funds used for tuition, fees, and course-required expenses like books and supplies

All international students receiving taxable funds will be required to report and remit taxes owed to the U.S. government.

*If you receive fellowship, scholarship or award payments from only non-U.S. sources, no reporting or withholding is required.

Your tax requirements are determined by your residency status.

You are a resident if you:

  • are a U.S. citizen
  • have a “green card” and are considered a Lawful Permanent Resident
  • are a non-resident alien who has met the Substantial Presence Test (see below)

All other students are considered non-residents.

Substantial Presence Test (SPT)
The SPT determines when non-resident aliens have been in the U.S. long enough to be considered residents for tax purposes. One must be present in the U.S. for a total of 183 days over a period of 3 years to pass the SPT.

You are exempt from the SPT for your first five years in the U.S. as a student (F-1 visa) or first two years if you are a teacher/researcher (J-1 visa) and are considered a non-resident for tax purposes.

Some countries have tax treaties with the United States that may contain exemptions for withholdings for scholarships and fellowships.

Learn more about tax treaties and applicable countries

Tax Treaty benefits are not automatic, however, individuals may claim the benefits directly when filing income tax returns.

In order to claim tax treaty benefits, the individual must:

Residents, no Tax Treaty

  • Federal taxes – not withheld at source. Will be required to report and remit taxes on this income when filing a U.S. tax return. Will receive form 1042-S at year end
  • State taxes – not withheld at source. Will be required to report this income when filing a US tax return
  • No FICA Required

Residents, with Tax Treaty

  • Federal taxes – no taxes will be withheld. Stipend is reportable in the US, although there will be no tax liability in the US. Will receive form 1042-S at year end
  • State taxes – no taxes will be withheld. Stipend is reportable in the US, although there will be no tax liability in the US
  • No FICA Required

Non-residents, no Tax Treaty

  • Federal taxes – taxes will be withheld at a rate of 14% for F and J visa holders, all others = 30%. Will receive form 1042-S at year end
  • State taxes – not withheld at source. Will be required to report this income when filing a US tax return
  • No FICA Required

Non-residents, with Tax Treaty

  • Federal taxes – no taxes will be withheld. Stipend is reportable in the US, although there will be no tax liability in the US. Will receive form 1042-S at year end
  • State taxes – no taxes will be withheld. Stipend is reportable in the US, although there will be no tax liability in the US
  • No FICA Required

If you have been in the U.S for less than 5 years you are required to file at least IRS Form 8843, “Statement for Exempt Individuals and Individuals with a Medical Condition” even you have not earned any income from a U.S. source.

If you have earned $4,050 or more from a U.S. source, you must file IRS Form 1040 “U.S. Individual Income Tax Return”. You may be eligible for a refund, or you may owe additional taxes.

If you have earned less than $4,050 you are not required to file a federal tax return but you may choose to do so to claim a refund.

If you have been in the U.S. for more than 5 years, you will most likely be considered a resident for tax purposes and will need to complete resident tax forms.

The Graduate Center makes the Sprintax online tax preparation software available for students to help them prepare their annual U.S. tax returns.

Form W-2 - This form shows the total amount of money that you earned and the total amount of taxes that you paid. If you worked during the current tax year you should receive this form by the end of January. If you have not received this form, contact your employer directly.

Form 1042-S - This form shows the taxable portion of your financial aid or stipend/grant from the college and will be sent to you by New York State Payroll. You will also receive this form if you claimed a tax treaty or received a prize.

Form 1099-INT - This form shows your total interest income.

Please note: You may receive Form 1098-T from the GC, which is used by residents for tax purposes to claim a tuition deduction from taxable income. However, as an international student you are not eligible to claim a tuition deduction

You must have either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) to complete all tax forms (except Form 8843).

Social Security Numbers (SSNs):

  • F-1 visa holders must have employment authorization (CPT, OPT) or hold an offer of on-campus employment in order to obtain a SSN.
  • J-1/J-2 visa holders are not required to submit proof of employment but must obtain a letter of eligibility from the International Student & Scholar Advisor.
  • Both F-1 and J-1 visa holders must apply in person for a social security number at the Social Security Office.

Individual Taxpayer Identification Numbers (ITINs):

  • The ITIN is a nine digit, tax processing number issued by the IRS to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. (Usually individuals receiving financial aid, scholarships, grants or prizes.).
  • ITINs are not valid for identification outside of the tax system.
  • By law, an individual cannot have both an ITIN and an SSN.
  • To apply for an ITIN you will need the following documents:
    • Form W-7
    • Certification letter from your International Student Advisor
    • Copy of your scholarship/fellowship letter
    • Copy of your passport
    • Copy of your visa
    • Copy of your Form I-94

Sprintax is an easy-to-use online non-resident federal and state tax preparation system. Offered for free to international students at the Graduate Center, Sprintax will guide you through each part of the tax preparation process.

Learn more about Sprintax

Create or access your Sprintax account

FICA (Federal Insurance Contributions Act) taxes are imposed on all wages paid or received with respect to employment. However, FICA taxes do not apply to services performed by certain eligible students employed by a school, college, or university where the student is pursuing a course of study. International Students are generally exempt from FICA taxes.

If you prepare your taxes using the Sprintax system, it will determine if you are eligible for this exemption. If for any reason Sprintax deems you not eligible for a FICA exemption, then you may still request a FICA exemption through CUNYfirst.

Requesting FICA Tax Exemptions — Student-Employee User Guide

Please contact gcfica@gc.cuny.edu if you have any questions regarding your FICA tax exemption.