Printer FriendlyThe information contained herein is provided as a service to the international student and scholar community at UML. The International Students and Scholars Office does not specialize in international tax law and cannot answer specific questions regarding your individual tax filing requirements.
All international scholars and students in F or J status who were physically present in the US any time between January 1, 2007, and December 31, 2007, must complete and submit some type of 2007 federal tax form. The number and type of form you must complete depend on whether you earned income during 2007, the type of income you received, the length of time you have been physically present in the US and other factors.
Taxpayers are divided into two general categories for tax purposes regardless of income: residents (for tax purposes) and nonresidents (for tax purposes).
Nonresidents (for tax purposes) are taxed only on their US income and usually complete Form 1040NR-EZ. While nonresidents are not required to file a federal or state tax return if their earned income amount is below the stated personal exemption amount (for 2007 $3,400), they are encouraged to file a tax return if taxes were withheld from their paycheck as they will likely receive a refund. Non-resident aliens (for tax purposes) are generally defined as having been physically present in the US for less than five years.
As a service to UML international students who are nonresidents (for tax purposes), we suggest that you consider using CINTAX, which is a web-based tax return preparation system designed exclusively for foreign students and scholars who are non resident aliens. Cost of using CINTAX for your tax return preparation is $39.99. CINTAX can be accessed at https://www.arcticintl.com/cintaxorder.htm.
Resident aliens (for tax purposes) are taxed by the US on their world-wide income. International students and scholars who are resident aliens (for tax purposes) generally complete Form 1040EZ. Resident aliens (for tax purposes) are generally in this country for more than five years.
Students and scholars who are resident aliens (for tax purposes) may want to consider using anyone of the following web sites for tax return preparation. Both of these tax preparation services are free and can be used only by resident aliens (for tax purposes).
http://www.irs.gov/efile/article/0,,id=118986,00.html
It is entirely your responsibility to complete and submit your tax returns. The International Students and Scholars Office and the University of Massachusetts Lowell disclaim all liability or responsibility of any kind arising out of your use of misuse of any of the products shown above.