Tax Q and A

The tax year in the US is identical to the calendar year, running from January 1 to December 31. You are normally required to submit your tax filings for a particular tax year in the first quarter of the following year, with some exceptions. Even if you are no longer living in the US when it’s time to file your tax return, you are still required to mail it to the appropriate US tax agencies from abroad.

Deadline for Tax Year 2023 Tax Filings: The IRS announced that the regular federal tax filing deadline for tax year 2023 is April 15, 2024 for tax resident and nonresident aliens. MA DOR has announced that the MA state tax filing deadline is April 17, 2024.

You cannot file your tax forms in 2024 for the 2024 tax year (January – December 2024). If you will leave before the tax filing season in 2025, you must wait to file until after you have left the US. Unfortunately, the IRS does not release the tax forms and instructions until the tax filing season begins for tax year 2024 in January 2025. As a result, the Sprintax Returns tax preparation software will most likely not be available to use until sometime in the end of January or beginning of February 2025.

If you are unable to file your tax return on time and want to know how to extend the filing deadline, you may consult with Sprintax Returns or go to the IRS website and download Form 4868 “Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.” However, please note that this will not extend your deadline to pay your taxes. If you believe you owe taxes, you must submit your payment for all or part of the amount with Form 4868 by April 15, 2024.

If you will hold a paid MIT appointment (including Postdoctoral or Research Fellow with a fellowship administered by MIT), the HR/Payroll Office will send you a welcome e-mail shortly after you arrive at MIT asking you to enter information into Sprintax Calculus. If your appointment changes from non-paid to paid, you will also receive an e-mail from the HR/Payroll Office asking you to log into Sprintax Calculus.

Sprintax Calculus does not prepare your year-end tax forms. It determines your US tax residency status and your eligibility for a tax treaty. This tells MIT how much money to deduct from your pay for taxes. After you enter your information into Sprintax Calculus, it will generate the tax-related documents (e.g. Form W-4, Form 8233, Form W8-BEN) which you must submit to the Payroll Office in order for them to determine the correct tax withholding and process your tax treaty coverage if applicable.

Sprintax Calculus will ask for your Social Security number (SSN) in order to generate a tax treaty document (Form 8233). You may enter the rest of your information into Sprintax Calculus even if you do not yet have a SSN; however, until you get your SSN, Sprintax Calculus will not be able to generate Form 8233. Once you receive your SSN, you may go back into Sprintax Calculus and enter it, and the system will generate your tax treaty document if applicable.

Please note that the tax-related documents you print from Sprintax Calculus are NOT the year-end tax forms you will submit to the IRS during tax season. They are forms for use by MIT Payroll. If you are a nonresident alien for tax purposes, you may use the Sprintax Returns tax preparation software to generate your tax return forms.

If you have any questions related to Sprintax Calculus or nonresident alien tax issues, please email nratax-payroll@mit.edu.

For the Sprintax Returns tax preparation software, you must enter through a separate portal. If you are a nonresident alien for tax purposes, you may use the Sprintax Returns tax preparation software to generate your tax return/forms.

For additional guidance, the Office for the Vice President of Finance (VPF) maintains a helpful Sprintax FAQ (Frequently Asked Questions) page on their website: https://vpf.mit.edu/sprintax-faq. You can find information there on the difference between Sprintax Calculus and Sprintax Returns as well as tips on using these applications.

Yes. However, the Sprintax Returns tax software requires MIT web certificates for access. Once you have left MIT, if you are unable to log in to Sprintax Returns please contact the ISchO and we will give you an individual access code.

No. MIT does not have a tax specialist and MIT employees are not permitted to provide individual tax advice. However:

• The MIT Vice President for Finance office offer annual tax information sessions, starting in March. The International Scholars Office will inform the international scholar community of the tax session dates via email, and announce the dates on our website. After the sessions, ISchO will post the PowerPoint presentations from the sessions online (accessible with MIT web certificates).




• The MIT Office of the Vice President for Finance (VPF) has created guidance called "Tips for Choosing a Tax Preparer."




• You may submit an inquiry to Sprintax Returns using its 24/7 live chat feature. 




• You can do an online search for tax preparers in your area. ISchO lists a very limited number of tax specialists.

If you received any salary from MIT during the tax year, or your fellowship was paid through MIT Payroll, you will be issued a summary statement called Form W-2 or Form 1042-S (or both) from the Payroll Office. You must have this/these forms in order to complete your tax return.

On January 18, 2024, MIT Payroll Office announced the following:

“Your MIT TY 2023 Annual Wage and Tax Statement W-2 Form is now available online. 

Active employees and students can access their W-2 Forms on Atlas by navigating to About Me>Money Matters>W-2 Forms. See W-2 Forms and Other Tax Forms on the VPF website for details.

You need to have a current MIT web certificate installed on your computer to log in to Atlas. See the MIT Certificates page on the IS&T site if you need a new certificate. For assistance with certificates, contact the IS&T Service Desk at 617-253-1101. 

If you are no longer employed or enrolled at MIT, you can access your W-2 Form through ADP. 

See Payroll information and Tax Forms for Inactive and Retired Employees for instructions on accessing your W-2 Form.

If you have opted to receive a printed W-2 Form, you will receive it from ADP Payroll Services via the USPS in late January.

If you cannot access your W-2 Form online and do not receive a paper W-2 Form from ADP, or have questions about the information on your W-2 Form, contact the VPF HR/Payroll Service Center at payroll@mit.edu or 617-253-4255.”

Form 1042-S will be available through Sprintax Calculus (if you consented to electronically receive Form 1042-S) or mailed to your home address at approximately the end of February. Therefore, if you have not received your form(s) by mid-March, please contact the Payroll Office.

If you will leave MIT before you receive Form W-2 and/or 1042-S, please be sure to notify the Payroll Office of your forwarding address and your personal email address before you leave MIT so they may contact you or mail Form W-2 and/or Form 1042-S to you.

If you received any other income from another US source, you may get a Form W-2, Form 1042-S, or Form 1099 (miscellaneous income) from that other source as well.



For more information about these tax statements, please go to the VPF website.

Form MA 1099-HC Individual Mandate Massachusetts Health Care Coverage serves as proof of MA health insurance and it is normally sent to you by your health insurance provider at the end of January. For example, if you had coverage under the MIT Traditional or Choice health insurance plan during the 2023 tax year, the form will be sent to your home by Blue Cross Blue Shield of MA (BCBSMA). Form MA 1099-HC may be used to complete Schedule HC of your MA state tax return. If you are filing a MA state tax return on paper, the hard copy of Form MA 1099-HC must be attached to your tax return. See Form MA 1099-HC Questions.

If you do not receive Form 1099-HC by the end of February, please call BCBSMA directly using the phone number on the back of your MIT health insurance card, or contact your health insurance provider if it is not BCBSMA.

If you are a Postdoctoral Fellow or a visitor who was enrolled in the MIT Affiliate Health Plan during the tax year, Form 1095-B will be mailed to your home at the end of January. This form provides information about your health plan coverage during the tax year for you and your family members (if any). Please review the form, read the instructions, and if you or your dependent(s) have Social Security Numbers but they are not listed on the 1095-B form, please contact MIT Health at 617-253-2558 no later than early March so that they can update your record.

If you are a Postdoctoral Associate, Research Scientist or other MIT employee and were enrolled in an MIT Health Plan (either Traditional or Choice Plan) during the 2023 tax year, Form 1095-C will be mailed to your home at the end of January. This form provides information about your health plan coverage during the tax year for you and your family members (if any). Please review the form, read the instructions, and if you or your dependent(s) have Social Security Numbers but they are not listed on the 1095-C form, please contact the MIT Benefits Office at 617-253-6151 no later than early March so that they can update your record.

• If you are a nonresident alien filing federal tax Form 1040NR, you will not need the 1095-B/1095-C form to complete your tax return. Please keep it on file at home with your other tax related documents.
  
   
• If you are a resident alien for tax purposes filing federal tax Form 1040, you may need Form 1095-B/1095-C in order to complete your tax return.

If you are a resident alien for federal tax purposes and therefore unable to use Sprintax Returns to create and file your tax forms, you may refer to the IRS website for information about free tax software. Sprintax Returns will also redirect you to Turbotax if the software determines that you are a resident alien. You do not have to use Turbotax to prepare your federal tax return. The ISchO website also has a list of vendors that offer tax software with/without fees.

If you are not sure whether you are a resident alien or nonresident alien for federal tax purposes, we recommend that you use Sprintax Returns available through the ISchO website to help make this determination. If the software determines that you are a nonresident alien, you may use Sprintax Returns to generate your tax form(s).

Nonresident Aliens for Federal Tax Purposes

Individuals in nonimmigrant visa statuses who are nonresident aliens for federal tax purposes may be required to submit Form 1040NR and/or Form 8843 to the IRS. This is true for individuals who: (1) received US-source income in 2023; and/or (2) are covered by a tax treaty; and/or (3) received no US-source income in 2023.

Resident Aliens for Federal Tax Purposes

Individuals in nonimmigrant visa statuses (e.g. F, J, H, TN, E-3, etc.) who are resident aliens for federal tax purposes are required to submit Form 1040 (not 1040NR) and are not required to submit Form 8843. Resident aliens cannot use Sprintax Returns to submit their Form 1040.

Resident aliens for federal tax purposes are subject to taxation based on worldwide income, and tax treaty benefits may or may not apply. If dependents who are residents for federal tax purposes have any worldwide income, they may file either a joint or separate Form 1040.

Please note: MIT affiliates and employees who change immigration status and/or become resident aliens for federal tax purposes should notify the MIT Payroll Office, NE49-4097, and complete a new Form W-4 if necessary. This is the responsibility of each scholar, not of MIT.

Dual Status in the Same Tax Year

Those who have changed visa and/or tax status during the course of 2023 and individuals in H-1, H-4, TN, or TD visa status who were in the United States fewer than 183 days in 2023 may have additional issues or filing requirements and should consult Sprintax Returns and/or IRS Publication 519.

Those who received US-source income and/or who are covered by a tax treaty must submit Form 8843 AND Form 1040NR by April 15, 2024; they may also be required to submit other federal forms as well as state tax forms.

As a nonresident alien, you may use Sprintax Returns to generate your tax forms. If the software generates Form 1040NR and Form 8843, you may e-file through Sprintax Returns. If Sprintax Returns generates Form 8843 only, the form must be sent to the IRS by postal mail.



If you have family members who were present in the U.S. during the tax year, each family member must also submit Form 8843 regardless of his/her age. Sprintax Returns will generate Form 8843 for your family members, if you enter their information into Sprintax Returns when you enter your own.



Sprintax Returns will allow users to transmit federal, non-resident tax forms electronically (“e-file”), when Form 1040NR and Form 8843 are being filed together.



Users filing Form 8843 only (not required to file form 1040NR), must print and send the form by postal mail to the Department of the Treasury. Please refer to the instructions for Forms 1040NR or Form 8843 on the IRS website.

Massachusetts and other state tax forms cannot be e-filed through Sprintax Returns. They must be printed and sent by postal mail (see form instructions for address).

Even if you did not receive any US source income or a US fellowship, you are required to file Form 8843. You may use Sprintax Returns software to generate Form 8843, or you may download Form 8843 and the filing instructions from the IRS website. You may also generate Form 8843 for your family members.

If you lived and worked in MA and had a MA source income greater than $8,000 during the tax year, you may be required to file a Massachusetts state tax return under one of the following three categories: as a resident, part-year resident, or nonresident. However, this does not necessarily mean you will be taxed on this income. If you did not have a MA source income in the tax year, you do not need to file a MA state tax return.

If you are a nonresident for federal tax purposes, this does not necessarily mean you will be a nonresident for state tax purposes.

An international scholar can be a Massachusetts resident for state tax purposes if he/she: (1) maintained a "permanent place of abode" in Massachusetts during the tax year AND (2) resided in Massachusetts for more than 183 days in the tax year.

An international scholar can be a Massachusetts part-year resident for state tax purposes if he/she: (1) maintained a "permanent place of abode" in Massachusetts during the tax year AND (2) resided in Massachusetts for less than 183 days during the tax year.

A "permanent place of abode" does not include a dormitory room. However, an apartment or house is a permanent place of abode even if shared with several roommates.

Nonresidents for state tax purposes must file Form 1-NR/PY only if they earned income from a Massachusetts state source. They must report only income earned within Massachusetts.

Please refer to the MA state website for more information about the state tax return requirements. Massachusetts tax forms are Form 1 for residents and Form 1-NR/PY for part-year residents and nonresidents.

If you had income in another US state, you may have to file a state tax return for that state as well.

If you completed a federal tax return (Form 1040-NR) using the Sprintax Returns tax preparation software, after completing it, the program should have indicated whether or not you would likely need to file a MA (or other state) tax return. You may follow the instructions and prepare the state tax return in Sprintax Returns. Please note that Sprintax Returns charges a fee of $44.95 per state tax return.

Postdoctoral Fellows receive a fellowship (foreign or US source) and Postdoctoral Associates receive a salary from MIT. The Office of the Vice President for Finance (VPF) has a great resource that compares tax liabilities and benefits eligibility for Postdoctoral Associates and Postdoctoral Fellows. Please go to Manage PDA/PDF Taxes and Benefits for more information.

Unfortunately, the federal tax return cannot be filed jointly if you and your J-2 spouse are both nonresident aliens for federal tax purposes. Therefore, you must each file your own tax form (Form 1040NR) and select “married-filing separately” status. If your J-2 spouse works at MIT and has an MIT e-mail address (that ends with @mit.edu), she/he may use the Sprintax Returns tax preparation software, using the link on our website to generate her/his own tax return. If your J-2 spouse works elsewhere and wants to use the Sprintax Returns tax preparation software, please contact the ISchO for an individual access code that allows her/him to access Sprintax Returns.

Tax treaties exist between the United States and a few other countries which may exempt you from paying income tax in the US. Please refer to IRS Publication 901 to learn about your eligibility for tax treaty benefits. You can then decide if you wish to claim a tax treaty, depending on how long you will stay in the US.

If you wish to claim a tax treaty exemption, please contact the Foreign National Payroll and Tax Coordinator at nratax-payroll@mit.edu. You will be granted access to the Sprintax Calculus, in which you will enter information about your presence in the United States. Sprintax Calculus will determine your US tax residency status and your eligibility for a tax treaty. You may also request an appointment to meet with the Foreign National Payroll and Tax Coordinator on Tuesdays or Thursdays between 10:00 am and 4:30 pm in the Atlas Service Center located in E17-106, 40 Ames Street. (You may set up a zoom virtual appointment via Atlas. In the Full Menu, select "Atlas Service Center In-person Services", then choose "Tax treaty Guidance" to book an appointment.)

MIT employees/affiliates with general questions about tax treaties and 1042-S forms may contact the Foreign National Payroll and Tax Coordinator at nratax-payroll@mit.edu.