Filing taxes can be complicated. OISS and other units on campus are here to help. Filing federal income tax forms is the personal responsibility of each international student and scholar. Individuals are responsible for the accuracy of their income tax returns and any resulting penalties or interest that may be charged. You will need to file both federal and state tax forms. You might also need to file forms or pay city taxes.
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All international students, scholars, and dependent family members must file tax forms if they were present in the U.S. for even one day during the calendar year 2024.
If you were present in the U.S. during the calendar year 2024 but earned no income of any kind from a U.S. source, then you must file the 8843 form. Note that each person in your immediate family (F-2/J-2 spouses and/or children) who was present in the U.S. during 2024 should file an 8843 form as well.
You must file a tax return if you have you earned any income (even a small amount) in the U.S. during the calendar year 2024.
Examples include:
Wages for on-campus or off-campus employment
interest/dividends on U.S. investments
independent contractor income
scholarship income
free housing and other non-wage contributions
You must file your federal and state tax forms no later than April 15, 2025.
How you file your taxes depends heavily on whether you are considered a non-resident for tax purposes or a resident for tax purposes. Even if you are not a citizen of the U.S. and are in the U.S. in a nonimmigrant status like F-1 or J-1, you might be considered a resident for tax purposes.
To figure out whether you should file your taxes as a non-resident or resident, you can create a free account at Sprintax and it will help you determine tax residency status - https://www.sprintax.com/returns/
You can also use the MSU Law Tax Clinic Worksheet - Status (PDF).
You should receive one or more of the following statements from your employer(s):
W-2 Wage and Tax Statement (mailed in January)
1099 Miscellaneous Income (mailed in January)
1042-S Foreign Person's U.S. Source Income Subject to Withholding (mailed in February)
You will use the statement(s) you received to fill out your tax forms. Keep the statement(s) safe place so they are easy to find when you need them.
Your federal tax forms will help you find out what your adjusted gross income is. Adjusted gross income is your total income minus any deductions that you are eligible for. You will need to know your adjusted gross income to begin filling out state and city tax forms. Learn more about state and city income taxes below.
To figure out whether you should file your taxes as a non-resident or resident, use the MSU College of Law Worksheet-Status (PDF).
The MSU College of Law Tax Clinic provides virtual support for MSU international students and scholars during the tax season. The Tax Clinic will post instructions for filing federal and state taxes at https://taxclinic.law.msu.edu/International-Students-and-Scholars. The instructions will be posted during the week of February 24th, 2024.
OISS also purchases licenses for the Sprintax software package and provides them to MSU international students and scholars free of charge. Sprintax will help you file your nonresident federal tax returns correctly. OISS is partnering with the Tax Clinic to distribute the codes to people who need them. OISS will also start issuing free access codes for the Sprintax software in mid-February. Check your MyOISS portal – https://myoiss.msu.edu. When the “Instructional Tax Class” category appears in the menu, the codes are available. Fill out the e-form to request your code.
What to have with you while preparing your returns
W-2 form
1042-S form (not all students receive a 1042-S form. If you are unsure if you are entitled to a 1042-S form, please contact MSU Student Accounts. Please note these forms are not mailed to students until March and arrive later than the W-2 and other year of the year tax forms. DO NOT complete your tax returns until you receive this form!)
Copy of 2023 tax returns (if filed)
Your passport and visa
List of US entry and exit dates (Please consult your records. If you need assistance, you can find dates here https://i94.cbp.dhs.gov/I94/#/home, selection the option for “Need A History Of Your Arrivals & Departures.” Please note this may not list every entry and exit date.)
Sprintax software free code from OISS
MSU Volunteer Income Tax Assistance (VITA) Program at MSU offers free tax preparation to international students and scholars who must file taxes as residents for tax purposes.
Learn more about MSU VITA and schedule an appointment and the location on the MSU VITA website.
IRS FreeFile also provides free return filing. Find out more about IRS FreeFile here https://www.irs.gov/filing/irs-free-file-do-your-taxes-for-free
If you have specific questions about taxes, Tax Walk-in Advising is available at the International Center. **Tax Walk-in advisers cannot help you fill out your tax forms.** They can answer specific questions you have about your taxable income, income taxes, and tax residency status.
Dates:
Wednesdays from January 29 – April 9, 2025 (Except March 5)
Monday April 14, 2025 (special session)
Time: 12:30-2:30pm
Location: International Center Room 302
The Internal Revenue Service (IRS) has information on their website for international students and scholars. These webpages are good resources for detailed information about federal taxes.
IRS Form 1040NR, U.S. Nonresident Alien Income Tax Return
IRS Form 1040, U.S. Individual Income Tax Return
The Michigan Department of Treasury website has information and required forms you need to file. They also offer an online form you can use to ask specific information about your tax situation by entering your SSN and last name.
If you obtain a free access code from the MSU OISS to use the Sprintax software for your tax returns, the Sprintax software will help you file both your federal and state tax returns (NEW this year!).
If you worked in another state, you may need to file tax forms in both Michigan and the other state. You will need to learn more about your filing requirements on the tax websites for that state.
Michigan has tax agreements, called reciprocal agreements, with some states in the Mid-West and on the East Coast. These agreements between two states allow residents of one state to request exemption from tax withholding in the other (reciprocal) state. This can save you the trouble of having to file tax forms in multiple states.
Learn more about reciprocal agreements on the Turbo Tax website
Learn which states have reciprocal agreements on the Turbo Tax website
Here is a list of tax websites for states where MSU international students and scholars commonly work:
Seven states do not have an income tax, including Alaska, Florida, Nevada, South Dakota, Texas, Washington and Wyoming. Tennessee and New Hampshire tax only dividend and interest income, not earned income. However, if you live in Michigan and you worked in those states, you may have to include the income you earned in those states on your Michigan tax forms.
The Sprintax software package does NOT support the completion of city taxes! You must complete your city taxes separately!
The City of East Lansing does require an income tax. The following individuals are required to file an individual tax return, form EL-1040, for the City of East Lansing:
If you lived in the City during any part of the tax year and had taxable income.
If you did not live in the City, but earned more than $600 of taxable income from within City limits.
Learn more about East Lansing city income taxes on the City of East Lansing income tax website.
Lansing has a city income tax requirement.
ONLY RESIDENTS FOR TAX PURPOSES MUST PAY THIS INCOME TAX.
If you are a non-resident taxpayer, you do not have to pay the Lansing city income tax.
For resident tax filers: If you live in Lansing, but work in East Lansing, you will need to pay Lansing city income taxes. The deadline to pay Lansing city income taxes is April 30th.
Learn more about Lansing city income taxes on the City of Lansing income tax website.
The Michigan Department of Treasury website has a list of cities in Michigan that have an income tax requirement.
Contact the city government directly.
International students and scholars have reported getting calls from people claiming to be from the IRS. These are scammers, or criminals, who are trying to steal money. The IRS will never call you and ask you to pay over the phone. Do not give your personal information, like your social security number, to these scam callers.
Learn more about scam calls on ourAvoid Immigration Scam wepage.
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