Tax Related Information

The United States has several different sets of tax laws, such as federal tax law and individual state tax laws, which are very complex. As an international student or scholar, it is important for you to comply with all federal and state tax laws that apply to you.

The Internal Revenue Service (IRS) is the government agency that collects taxes at the national level. As an international student or scholar, you are required to file tax forms each year with the IRS, even if you earned no income during the tax year. If you were present in the U.S. during 2024 and hold a non-immigrant visa other than B-1/B-2, you must file at least one U.S. federal tax form. F-2 and J-2 dependents must also file certain tax forms. If you were not in the U.S. at any time in 2024, you do not need to file a form. It is your individual responsibility to understand and meet your tax obligations. The deadline for filing tax return is April 15, 2026.

The Office of International Education has purchased special U.S. federal income tax filing programs, GLACIER Tax Prep (GTP) and Sprintax to assist you in preparing your nonresident U.S. federal tax return. These services are web-based U.S. federal income tax filing systems specifically formulated for international students and scholars.

Resident Alien or Nonresident Alien

For federal income tax purposes, international students and scholars are categorized into resident aliens and nonresident aliens. Resident aliens for tax purposes follow the same rules as U.S. citizens but there are special rules for nonresident aliens for tax purposes, particularly to F-1 students and J-1 students and scholars who are nonresident aliens for tax purposes. Tax residency is NOT necessarily the same as residency according to immigration law. International students in F-1 and J-1 visa status who have been in the U.S. for more than 5 calendar years could be resident aliens for tax purpose if they meet the Substantial Presence Test.

If you have been in the U.S. for less than 5 calendar years, you are most likely a nonresident alien for tax purposes. You should use GTP or Sprintax to complete your federal tax forms. You should not use commercially purchased tax return software because it will file your tax return incorrectly.

If you are determined a resident alien, you may use commercially purchased tax return software to file your federal and state income tax. Alternatively, you may visit the IRS website to find free tax return preparation by Volunteer Income Tax Assistance (VITA) and Find a VITA Site Near You.

To learn more about tax residency, you may visit the IRS website for details of Publication 519 U.S. Tax Guide for Aliens, Substantial Presence Test, and Tax Residency Status Examples.

Depending on whether or not you earned income in the U.S. in 2025, you may receive some of the following documents for tax filing purpose.

• Form W-2: Wage and Tax Statement is a tax form issued by the State of Kansas (employer) that summarizes wages paid and taxes withheld for a calendar year. It will be sent in the mail on or before January 31. If you previously consented to view the W-2 electronically, you will not receive a printed form. You will need to logon to the State of Kansas Employee Self Service Portal to view and print the form. Visit the Kansas Employee Self-Service website to find details on viewing and printing form W-2. For questions about your W-2, please visit Wichita State University W-2 information.

• Form 1042-S: Foreign Person's U.S. Source Income Subject to Withholding is a tax form issued by the university (employer) to nonresident aliens that summarizes taxable income and the corresponding tax withholding related to that income received by the nonresident aliens during a calendar year. If you received grant, fellowship payment, or scholarship amount that exceeded your tuition, you are likely to be issued form 1042-S. It shall be mailed out by the State mid-March. For questions, please see below:

  • Employees: Contact the Payroll Office

  • Athletes: Contact ICAA Business office Athletics Business office

  • Students not employees and not athletes: Email wsuaccountsreceivable@wichita.edu

  • Not a Student: Contact Accounts Payable accountspayable@wichita.edu
• Form 1098-T: Tuition Statement is issued by the university to all students who enroll in classes at WSU for the purpose of claiming higher education tax credits. International students and scholars who are nonresident aliens for tax purposes are not eligible for these tax credits. If you are a nonresident alien, you can keep Form 1098-T for your records, but you will NOT NEED this form to prepare your income tax forms.
• Form 1099: This form reports miscellaneous income. It can be interest on bank accounts, stocks, bonds, dividends, earning through freelance employment.

Filing FEDERAL Income Tax

GLACIER Tax Prep (GTP) and Sprintax will determine your tax residency and prepare the required tax forms for you if you are a nonresident alien:

U.S. Tax Residency Status	Received Income in 2025	Tax Forms Generated
Nonresident Alien	Yes	1040NR, 8843
Nonresident Alien	No	8843
Resident Alien	Yes or No	Do NOT use GTP or Sprintax

All nonresident aliens for tax purposes, including F-2 and J-2 visa holders, are required to file Form 8843 even if you had no income from the U.S. in 2025. You do not need to have a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) to submit Form 8843.

If you are determined a resident alien, you should NOT use GTP or Sprintax to prepare your tax forms. You may use commercially purchased tax return software to file your state and federal income tax. You may contact United Way of the Plains for Free Tax Prep service or visit the IRS website to find free tax return preparation by Volunteer Income Tax Assistance (VITA) and Find a VITA Site Near You.

Filing incorrect forms can result in a fine plus interest. IRS is gearing up to crack down on the incorrect filing. Beware! The Government can audit the tax return for up to 7 years. You should keep the copy of your tax filing information for at least 7 years.

Filing STATE Income Tax

The State of Kansas offers KS WebFile, which is a free online application for filing Kansas Individual Income Tax Returns. The webpage may not be accessible from overseas countries.

Alternatively, you may use Sprintax and pay a fee to file your state tax.

IMPORTANT

ALWAYS KEEP A COPY OF THE SIGNED RETURN FOR YOUR RECORDS. You will need this information when you file your tax next year. Also, if the government has any question about your return, it is always good to have a copy. It costs you money if you request a copy of the return from the government.

The Office of International Education provides free access to two U.S. federal income tax filing software programs, GLACIER Tax Prep (GTP) and Sprintax, to assist international students and scholars with preparing nonresident alien U.S. tax returns. These web-based systems are specifically designed for international students and scholars and provide step-by-step guidance for completing the required tax forms.

Eligible students and scholars will receive an email containing a form to request access to either system. Instructions for accessing the selected software will be provided after the request is submitted.

Documents You Need Before You Begin
     - Passport
     - Form I-20 (F visa) or DS-2019 (J visa)
     - U.S. entry and exit dates for current and past visits
     - Any tax forms that you receive, e.g. W-2, 1042-S, 1099, etc.

Determining Your Tax Residency
Both GTP and Sprintax can help determine whether you are a resident alien or nonresident alien for tax purposes. If you are determined to be a resident alien, the system will stop you from proceeding.

Filing Your Federal Tax Return
After entering all required information, the software will generate the correct U.S. federal tax forms, such as Form 1040NR, Form 8843, and any others that apply. If you did not earn income in the U.S. in 2025, the software will generate Form 8843 only. Once your forms are complete, download and print them (unless you are eligible for e‑filing). Sign and mail the forms according to the instructions provided.

Filing Your State Tax Return
GTP supports federal tax filing only. Kansas state income tax must be filed separately. You may use Sprintax to prepare your Kansas return for a fee, or you may file for free using the Kansas Department of Revenue’s KS WebFile website.

Need Help?
GTP users can access support by selecting the *HELP* option in the top‑right corner of any page.
Sprintax users can reach assistance through the live chat feature.
GTP also provides tutorial videos and a detailed FAQ page with helpful information about nonresident tax requirements.

Important Deadline
The deadline to file your 2025 tax return is April 15, 2026.

IMPORTANT: In past years, some F‑1 students filed incorrect tax returns to claim credits or refunds they were not legally eligible for. Such actions may result in serious consequences, including issues with USCIS or other government agencies. The Office of International Education want to caution against such practices.

GTP Q&A Live Sessions - GLACIER Tax Prep (GTP) offers 2-3 Q&A live sessions every week. Login to your GTP account to check live session schedule and join the Zoom session.

GTP Tutorial Videos - Overview tutorial and short videos explaining each step of tax filing are available in GTP.

GTP FAQ - The page in GTP provides a lot of useful information related to Nonresident Alien tax. Please take advantage of this informative resource.

Sprintax Videos & Webinars - Sprintax's YouTube channel carries a lot of short videos that cover many different topics and questions. Sprintax also offers 2-3 webinars every month.

Some countries have tax treaty agreements with the U.S. that exempt certain amounts of U.S. source income and/or scholarship/fellowship payments from taxation.

If you are from a tax treaty country and received a treaty exemption for part of your earned income, you will receive a Form 1042-S, which shall be sent out by the State before March 1. Please contact the Payroll Office if you have not received this form. This is in addition to your Form W-2. Both forms are necessary in order to file your taxes.

If you received scholarship funds during the previous year you shall receive a Form 1042-S by March 15.

Using GLACIER Tax Prep (GTP) or Sprintax to file your nonresident tax return you will be guided through the questions of whether or not you are eligible for a tax treaty.

For more details on tax treaties, please refer to U.S. Tax Treaties (IRS Publication 901).

As a reminder, the IRS will NOT initiate email contact with a taxpayer without consent. The IRS has included the option for the taxpayer to insert an email address in the tax return. If the taxpayer inserts an email address, the IRS may choose to send an email; however, any email from the IRS will NOT include links to claim a refund or ask for any secure information such as social security number, date of birth or bank account information.

If you receive an email that appears to be “from the IRS”, you should not click on any links or otherwise provide data.