If you were employed and received wages subject to withholding, the deadline for filing 2023 tax returns is April 15, 2024. This is for income received during the 2023 calendar year.

If you did not receive wages as an employee subject to U.S. tax withholding, but as a nonresident F-1 or J-1 you are required to file a tax statement form 8843, the deadline is June 15, 2024.

You can get an extension of time to file your federal return by filing Form 4868, Automatic Extension of Time to File U.S. Individual Income Tax Return. You must file the request for the extension by April 15, 2024. Please note that filing form 4868 does not extend the time to pay any taxes owed. Any taxes owed are due by the regular filing date (there is a similar process at the state level).

• If you were employed during the 2023 calendar year, you will receive a W-2 from your employer(s) by Jan. 31, 2024
• If you received a scholarship/fellowship from the University OR you claimed a tax treaty benefit during the 2023 calendar year, you will receive Form 1042S from the University by mid-March
• If you have interest income from a U.S. bank institution, you will receive Form 1099 from the institution by Jan. 31, 2024

You need to include a copy of your 2023 form(s) W2 and form(s) 1042S (if you meet the criteria above) when you file your federal tax return. If you do not receive these forms, contact the employer. If you had authorization to work off-campus during 2023, then you should receive a W-2 and/or 1042S form from each U.S. employer. In some cases, you may also receive 1099 forms from U.S. banks or financial institutions.

You should be able to access your W-2 by logging into the Maryland State Payroll Online Service Center. The 1042-S form is not available online and can only be received by mail.

If you do not remember your Logon ID and password for the site, or never created one, please contact your department's payroll representative for assistance. The OIS cannot assist you with logging into the Payroll Online Service Center (POSC).

To update your address with Central Payroll Bureau, follow the instructions on the HR website for Change of Address.

You should follow the instructions on the HR website to update your address in the Payroll Online Service Center.

The forms you need to file will depend on your personal tax circumstances. You may need to file federal and state tax forms.

Depending on your immigration status and your tax-filing status (i.e. nonresident alien, resident alien, or dual status alien), the tax forms you complete will be slightly different. If you are not sure of your U.S. tax residency status, Sprintax will identify this for you.

Sprintax will prepare your relevant tax return forms for you if you are a nonresident alien.

Nonresident aliens

1. Form 1040NR or 1040NR-EZ
   All F, J, Q, or M nonresident aliens for tax purposes who received U.S.-sourced income during the tax year are required to file an annual U.S. income tax return using Form 1040NR or 1040NR-EZ and a statement detailing that basis of the individual’s claim to nonresident status (the statement is IRS Form 8843 - see explanation below). The form is entitled Statement for Exempt Individuals and Individuals with a Medical Condition. F, J, and M students are considered to be "exempt individuals" for up to five calendar years — meaning they are exempt from counting days using the substantial presence test (not that they are exempt from taxes) and are therefore nonresidents for tax purposes. In general, J scholars (researchers, professors) are considered exempt individuals for up to two calendar years. However, there are special rules for J scholars who repeatedly visit the United States — check Publication 519 (http://www.irs.gov/pub/irs-pdf/p519.pdf) for more information on calculating tax residency for repeat J visits. If you have been in the United States in another immigration status, you’ve been here longer than the time limits mentioned above, or you’ve taken steps to immigrate to the United States, be sure to read the definition of exempt individual in Publication 519 to determine if you are a resident or a nonresident for tax purposes.
   
   
2. Form 8843
   F, J, Q, or M (visa) nonresident aliens for tax purposes who were in the United States in the tax year, even those who did not receive U.S.-sourced income, should file Form 8843 (http://www.irs.gov/pub/irs-pdf/f8843.pdf). This includes dependents (F-2, J-2).
   
   

Resident aliens

Resident aliens should use Form 1040EZ, 1040A, or 1040, etc.

Dual-status aliens

Please refer to IRS Publication 519, U.S. Tax Guide for Aliens

F, J, Q, or M (visa) nonresident aliens for tax purposes who were in the United States in the tax year, who did not receive U.S.-sourced income, should still file Form 8843 (http://www.irs.gov/pub/irs-pdf/f8843.pdf). This includes dependents (F-2, J-2).

Sprintax can prepare Form 8843 for you.

The OIS does not have the expertise to tell individuals whether or not they are resident aliens or nonresident aliens for tax purposes.

Sprintax can determine your residency status for tax purposes free of charge. Simply create an account with Sprintax, provide Sprintax with your residency details and the system will determine your residency status for you.

See the IRS Foreign Student and Scholar Page (http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Students-and-Scholars) if you need additional information.

Please follow the instructions from your tax pack prepared by Sprintax which contains details on how to file your tax forms.

Remember to keep copies of all documents you send to the IRS.

Individuals who are ineligible for Social Security numbers because they are not employed in the United States should file requests for an Individual Taxpayer Identification Number (ITIN) with their Form 1040NR, 1040NR-EZ, or Form 8843. The request form is called Form W-7. Information about applying for an ITIN is available at http://www.irs.gov/Individuals/General-ITIN-Information.

The IRS requires your original passport to process the request. If you choose to mail in your application, please remove your I-94 card from your passport and keep copies of your passport identification and expiration page(s) and U.S. visa stamp. Please be advised that it may take up to 60 days for your passport to be returned to you. We strongly advise instead following the below instruction to apply for the ITIN in-person.

Alternatively, individuals who are applying for ITINs can go to an IRS Taxpayer Assistance Center with their original immigration documents to file their application.

The closest IRS Taxpayer Assistance Center to UMB is located at:

 31 Hopkins Plaza
Baltimore, MD 21201

 
Go to http://www.irs.gov/uac/Contact-My-Local-Office-in-Maryland to see the services provided at this office and hours of operation.

Assistance is available through tax preparation services for nonresident and resident aliens. The following list is not an endorsement or recommendation for any of the preparation services but offers names to help begin your research.

 
Nonresident aliens:

Sprintax The Office of International Services has purchased Sprintax to help you prepare your 1040NR or 1040NR-EZ, Form 8843, and other required forms. Sprintax offer a 24/7 live chat support during tax filing season.

IRS Taxpayer Assistance Center:

31 Hopkins Plaza
Baltimore, MD 21201

 
Go to http://www.irs.gov/uac/Contact-My-Local-Office-in-Maryland to see the services provided at this office and hours of operation.

Maryland State Tax Help: This can be found at http://taxes.marylandtaxes.com/Resource_Library/Taxpayer_Assistance/Contact_Information/Local_Offices_and_Directions.shtml

 
Resident Aliens:

Resident aliens may visit any tax preparation service for assistance in preparing tax returns. Be sure the individual is a Certified Public Accountant (CPA).

IRS Taxpayer Assistance Center:

31 Hopkins Plaza
Baltimore, MD 21201

If your dependents earned U.S. sourced income in the tax year, they may use Sprintax to help them prepare their forms.

If your dependents did not earn U.S. income and are in F, J, M, or Q status, they must complete form 8843. Sprintax can also assist with preparing Form 8843 for dependents.