Tax Information

Aliens temporarily present in the United States as students, trainees, scholars, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income.

All students who are on an F or J immigration status and were physically here in the 2019 tax year MUST file at least one U.S. federal tax document to the IRS (www.irs.gov).

Federal Income Tax Filing Deadline is July 15, 2020.
(Generally, the tax filing deadline is April 15 each year, but has been changed this year for the 2019 filing due to COVID-19)
Massachusetts has an alert on its website extending the State income tax filing deadline to July 15, 2020.

New MIT Tax Guidance Website for Non-Resident Aliens

In order to provide a central location for MIT international students and scholars to access resources to assist in fulfilling U.S. Federal and State tax compliance obligations, the Office of the Vice President for Finance (VPF) partnered with the International Students Office (ISO), International Scholars Office (ISchO),, Office of Graduate Education (OGE), and Student Financial Services (SFS), to create the Tax Guidance for Nonresident Aliens website.
 

Tax Software for Non-Resident Aliens

Access to the Glacier Tax Prep software for the 2019 tax year is NOW AVAILABLE. 

The ISO has purchased a tax software program called Glacier Tax Prep to use at no cost to all MIT international students through a generous donation by the Kailath International Student Fund.

GLACIER Tax Prep Software is an Internet-based tax return preparation system that will help F or J visa holders prepare their 2019 U.S. federal tax forms. After going through GLACIER Tax Prep, the program will prepare the appropriate federal tax forms for you to print out and an instruction sheet that will tell you where to send the forms. This software can be used by your F-2 or J-2 dependents as well. Remember that ALL F and J holders MUST file U.S. tax forms whether or not they received income in 2019. GLACIER Tax Prep does not fill out your Massachusetts state tax forms, but after you use GLACIER Tax Prep to fill out the federal taxes, you can use those federal forms to fill out your state tax forms.

Login to GLACIER Tax Prep Software here.  ** Please note that you must have an MIT Kerberos ID and password to log into this site.

State Tax form filing – Please note that GLACIER Tax Prep does not assist you with your State tax form filing.  However, students will have the option to pay a separate fee to directly go to Sprintax, another tax preparation website, for Sprintax’s self-prep option to prepare your STATE tax return.  As always, students can also go directly to a State’s tax website and use the information on your Federal forms to fill out State income tax forms manually at no cost.

Tax Workshops

The Office of the Vice President for Finance (VPF), the Office of the Vice Chancellor (OVC), the International Students Office (ISO), the International Scholars Office (ISchO) and the International Coordinating Committee (ICC) in collaboration with PricewaterhouseCoopers (PWC), will sponsor Tax Workshops for MIT students and international scholars on Wednesday, March 4, 2020 and Monday, March 30, 2020.

NOTE: Due to COVID-19 and social distancing requirements, the March 30 tax workshop has been cancelled.  Links to the Presentation Slides and a Frequently Asked Questions (FAQ) of the sessions are available on the MIT Vice President for Finance website.

The purpose of these workshops is to provide general guidance to students and international scholars on the process of filing 2019 US and MA tax returns. The workshops are not intended to provide individual tax advice.

Wednesday, March 4, 2020 Tax Workshops
5:00pm - 6:30pm
Location: 10-250
International Students
(< 5 years in the U.S.)
Workshop Presentation Slides
Nonresident Aliens for tax purposes
7:00pm - 8:30pm
Location: 10-250
Resident Int'l Students, Scholars & U.S. Citizens
(> 4 years in the U.S.)
Workshop Presentation Slides
Resident tax filers
(US Citizens, US Permanent Residents, or Resident Aliens for tax purposes)
CANCELLED  Monday, March 30, 2020 Tax Workshops  CANCELLED
5:00pm - 6:30pm
Location: 10-250
International students
(< 5 years in the U.S.)
Workshop Presentation Slides
Nonresident Aliens for tax purposes
7:00pm - 8:30pm
Location: 10-250

Resident Int'l students, scholars & U.S. Citizens
(> 4 years in the U.S.)
Workshop Presentation Slides
 

Resident tax filers
(US Citizens, US Permanent Residents, Resident Aliens for tax purposes)

Frequently Asked Questions (FAQs)

Q: Do I have to file a tax form?
A: If you were present in the U.S. during 2019 and hold a non-immigrant visa other than B1/B2, you must file at least one U.S. federal tax form (Form 8843). F-2 dependents and J-2 dependents will also need to file tax forms. If you were not in the U.S. at any time in 2019, you do not need to file a form.

Q: I received no funding from U.S. sources in 2019. Do I still have to file a tax form?
A: Non-residents in the U.S. under an F-1, F-2, J-1, J-2 immigration status must complete the Form 8843 if they were present at any time in the U.S. in 2019 even if they received no income in 2019. Please see our Glacier Tax Prep 'No Income' handout for more information. Students and dependents in this category may still use the Glacier Tax Prep software for assistance.

Q: I received income from MIT through on-campus employment, assistantship, fellowship, or other stipend. What forms should I receive from MIT and what should I expect?
A: Please see the MIT Payroll office resource guide - "Types of Tax Forms" (PDF). For specific information on graduate student fellowships and research or teaching assistantships, please see MIT Payroll's resource for graduate students (PDF). If you believe that you should have received a form from MIT Payroll, please contact MIT Payroll directly.

Q: How do I know if I am a resident or non-resident for U.S. federal income tax purpose?
A: Glacier Tax Prep will help you determine your tax residency status. Please log on to the system and enter your information as asked. Please note that if you are considered a non-resident for federal taxes, you may NOT be considered a non-resident for Massachusetts state taxes. For information on MA tax residency, please go to the Massachusetts Department of Revenue here: https://www.mass.gov/service-details/who-must-file-a-state-personal-income-tax-return

Q: Glacier Tax Prep states that I am a resident for U.S. federal tax purposes and I cannot use the software. Do you provide any help for residents for tax purposes?
A: If you a resident for U.S. federal tax purposes, you can use tax software available for U.S. citizens such as TurboTax, TaxAct, etc. Please refer to the IRS website for more information and availability of free software.

Q: Do I have to file a Massachusetts State tax form?
A: The answer depends on the source and amount of your income. If you received NO funding from U.S. sources in 2019 and you only filed a Form 8843 for your federal tax form, you do not need to file a Massachusetts State tax form. For more information, please refer to the Massachusetts Department of Revenue site. https://www.mass.gov/service-details/who-must-file-a-state-personal-income-tax-return

Q: I need help with my Masschusetts State tax forms. Where can I find help?
A: 2019 Massachusetts Tax Forms and Schedules can be found here: https://www.mass.gov/lists/2018-massachusetts-personal-income-tax-forms-...
For detailed information on filing Massachusetts State tax forms, please go here: https://www.mass.gov/personal-income-tax
For information on how to determine Massachusetts state tax residency, please go here: https://www.mass.gov/nonresidents-and-part-year-residents

Q: Does my country have a tax treaty with the U.S.?
A: Please see MIT Payroll's page on foreign national tax resources for more information. In addition, please see U.S. Tax Guide for Aliens (IRS Publication 519) (PDF) and U.S. Tax Treaties (IRS Publication 901) (PDF). MIT Payroll also has a list U.S. tax treaties (PDF) with other countries.

Additional FAQs and Resources available on the Tax Guidance for Non-Resident Aliens website

Tips for Choosing a Tax Preparer (pdf)
If you tax situation is complex, you may want to seek the services of a professional tax preparer to file your tax returns. It is important to choose your tax preparer cafefully as you will be responsible for your tax return even if someone else prepares it for you. The International Scholars Office (ISchO) provides a list of local tax advisors who can assist you for a fee.

Unfortunately, ISO advisors are NOT trained in the complexities of the US Tax Code and therefore, cannot advise on tax issues. The ISO will do its best to find tax resources for our students and direct your questions to the right places.

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