What is an ITIN? How to get one?
- ITIN stands for Individual Taxpayer Identification Number. The Internal Revenue Service (IRS) created the ITIN for use by anyone who is not eligible to apply for a Social Security Number (SSN) and who receives taxable money, such as scholarships, stipends, or awards from the University.
- UChicago students can apply through the Office of International Affairs: https://internationalaffairs.uchicago.edu/itin#whatisanitin
How do international students go about filing taxes?
- Please visit the OIA website for a comprehensive explanation of tax filing for a foreign national – https://internationalaffairs.uchicago.edu/page/tax-responsibilities-international-students-and-scholars
I have claimed a tax treaty. Where does this information appear?
- Tax treaty benefits are reported on IRS form 1042-S. This form is mailed to your home address by March 15 each calendar year.
- Wages/compensation that were excluded from tax due to the tax treaty will not appear on your W2 statement.
How do I file a tax return while claiming tax treaty benefits?
- It is highly encouraged that you use nonresident software to prepare your tax return. This software will properly report and calculate any tax treaty benefits using IRS form 1042S, or by allowing you to claim eligible tax treaty benefits (if not previously claimed for the calendar year) at that time.
- If you are a resident for tax, specific instructions are provided within the foreign tax presentation.
I am an international graduate student who did not have any earnings in the USA (neither wages nor scholarship). Do I have a filing requirement?
- If you are a nonresident for tax and did not have any income in the US, you are still required to submit IRS form 8843. This form is a statement indicating your status in the US and that you did not have any reportable income. The software provided by OIA will produce this document. The deadline for submission to the IRS is June 15. If you only submit IRS form 8843 due to no US income, you do not have an Illinois State filing requirement.
- If you are a resident for tax, you are subject to the same regulations as a US Citizen. https://www.irs.gov/newsroom/do-i-have-to-file-a-tax-return
What documentation should an international student prepare for doing their taxes?
- International Students should review the Office of International Affairs website to determine the correct tax filing method. We highly encourage students to use the software provided by OIA to prepare taxes (Sprintax).