IMPORTANT NOTE: The Federal tax filing deadline for tax year 2022 is April 18, 2023 for all residents and nonresident aliens. The MA state tax return filing deadline is April 18, 2023 as well.
Annually, Sprintax provides a “non-resident” tax webinar for MIT international scholars. The MIT Office of the Vice President for Finance provides a webinar for “residents for tax purposes.” Tax webinars for the tax year 2022 have already taken place. Links to recordings of tax webinars are available.
General Information
The Internal Revenue Service (IRS) is the US government agency that collects federal taxes. Massachusetts and many other states also have a state income tax. Tax filing requirements vary according to whether a student, scholar, or dependent is considered to be a resident or nonresident alien for federal tax purposes.
For more information, please review the bullet points below and the "Tax Q&A"
Please note: For legal reasons, the ISchO staff is not permitted to advise you about taxes and cannot answer questions about your personal tax situation
- All foreign scholars and spouses paid or unpaid in the US are required to report their annual income by filing federal tax forms with the IRS between January 23 and April 18, 2023 and may also be required to submit state tax form(s).
- The US tax system is based on the principle of self-assessment. Therefore, it is the individual's responsibility to understand the requirements.
- All individuals in F and J visa status must complete tax forms even if they had no US-source income.
- You should be aware that taxes may be deducted from salaries, stipends, and fellowships. Your available income after taxes may be lower than expected. The amount withheld from your paycheck is dependent upon your tax status which, in turn, is determined by your visa classification and the amount of time you have been in the United States. Income taxes, when applied, usually amount to about 14% of total income and J-2 visa holders who are working in the U.S. are also subject to social security tax of approximately 7.65% of total income.
- Please keep records of your income and expenditures to substantiate later claims on your tax returns, and keep copies of your income tax forms.
- Paid employees may view/print an annual summary of income (Form W-2) by clicking on the “About Me” tab in ATLAS and going to "W-2s" under "Money Matters" in the menu.
Page last updated: May 2023