2023 Tax Filing Information

Non-US individuals who were present in the US in 2023 on an F, M, J or Q visa have an IRS filing obligation whether or not income was earned.  Please see the information below regarding Form 8843. 

Non-US citizens living, studying and/or working in the US have the ability to file their federal and state taxes online. TurboTax has partnered with Sprintax.com to provide this secure, easy-to-use online service to help you file your 1040-NR federal tax return and/or state tax return, if you are required to file one.  Please visit Sprintax.com for more information.

If you need help completing your federal and/or Virginia state tax return, VCU has partnered with metroCASH international tax preparation service. Please email roxannespindle@mail.com for an appointment. In your email, include your home country, the date you first entered the US on your current visa and if you were ever in the US before that date. You will need to have access to last years tax returns, if any, at your actual meeting so make sure you have them available. If you are on scholarship and pay an ITAX, make sure you have received your 1042-S form from the Office of International Taxation. You will not be able to complete your tax return(s) without it but you can email for an appointment ahead of time.

Wage & Income Statements

Individuals who earned income in the US will receive wage and income statement(s) from the payer of the income.   These documents are considered "receipts" and list the income earned, taxes paid and whether or not a tax treaty was granted. You will use (some but not all) of these documents to complete a 1040-NR federal tax return.

Most Common Documents:

• W-2: Taxable employment income

• 1042-S:  Tax exempt income (employment, scholarship, grant, prize, etc.)  AND  taxable non-employment income (scholarship, grant, prize, etc.)

• 1099:  Miscellaneous income

The 2023 W-2's were mailed by the Payroll Office and 1042-S forms issued by UR will be mailed by March 15th.  If you did not receive a form you can obtain one through the appropriate UR office.  Current UR students and employees can obtain a W-2 through Banner Web.  Former students and employees can request a W-2 through the Payroll Office. 1042-S forms will be mailed out no later than March 15th.  Requests for a copy of a 1042-S should be sent to Devon Slough in the Office of International Taxation. 

2023 Federal Statement Regarding Presence in the US

8843

IRS Form Required For All Non-Resident Aliens (NRA) Who Were Present In The US On An F-1, J-1, M-1 Or Q-1 Visa For One Or More Days (Substantial Presence Test).

♦♦  NOTE:  This form is required for all NRAs in the US on the visas listed above, even those who did not earn any income.  ♦♦

• IRS Form & Instructions
• Step-by-Step Directions
• IRS Mailing Address

2023 Federal Income Tax Return Forms

Compete the 1040-NR tax return.

1040-NR    

2023 Federal Income Tax Return Form for Non-Resident Aliens (NRA) with "Complicated"  Income (Honorarium / Investment / Other Income as well as Employment / Scholarship / Grant / Prize)

• IRS Form 
• IRS Instruction Booklet 
• IRS Mailing Address

Tax Preparation Help

Frequently Asked Questions (FAQ)

Please review the FAQ section which should answer many of your questions.  If your questions are not answered by reading over the FAQ section, contact Devon Slough in the Office of International Taxation.  Please remember that OIT legally cannot help you complete your tax forms.

Virginia & Other States

Virginia:  Individuals whose VA adjusted gross income in 2023 totals more than $11,950 are required to file a Virginia tax return. Please note that adjusted gross income includes scholarship/fellowship/awards income so if you pay tax on your scholarship (or ITAX) and received a 1042-S for income code 16 and/or 23 then you may be required to file a VA state tax return or owe VA tax on that income. Virginia does not require colleges or universities to act as withholding agents to collect state tax on scholarships or awards granted.

Other US States:  Individuals who earned income in 2023 in another US state must look to the laws of that state to determine whether they must file a state income tax return.