IMPORTANT NOTE: The Federal tax filing deadline for tax year 2024 is April 15, 2025 for all residents and nonresident aliens. The MA state tax return filing deadline is April 15, 2025 as well.
Sprintax provided a “non-resident” tax webinar for MIT international scholars on Tuesday, February 25, 2025. To view a recording of this webinar, please click here.
The MIT Office of the Vice President for Finance provides a workshop for “residents for tax purposes” that will be held on Wednesday, March 5, 2025 from 7:00 pm to 8:30 pm ET. Please consult the OVPF website for more information.
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 29 and April 15, 2025 and may also be required to submit state tax form(s) (the deadline for filing MA state tax returns is April 15, 2025 as well).
- 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.
- Important Warning - Beware of tax scams! During tax season, criminals may try to commit fraud and target international students and scholars. Please note that the IRS will NEVER call, text or email a taxpayer to say they owe money, are eligible for a certain refund program, or threaten them if they do not comply with a request. If you are called, texted or emailed by anyone claiming to be from the IRS, do not reply, hang up immediately. Do not send money, do not give any personal information about yourself even if they say that you’re eligible for a certain program for refund. For more information about keeping yourself and your information safe from scams and fraud, see the ISchO’s webpage about phone, email and online fraud.
Page last updated: February 2025