International Taxation

International Taxation Office

Determining an Individual's Tax Residency

Your tax residency status (resident or nonresident) is determined separately from your immigration status. It is based on your physical presence in the U.S. over multiple years, following specific rules for students and scholars on F or J visas. Even 

a single day spent in the U.S. within a year counts toward your tax status.

• F and J students are generally considered nonresident aliens (NRAs) for federal tax purposes during their first five tax years, which do not need to be consecutive.
• J scholars (professors and researchers) and their dependents are classified as nonresident aliens for two out of every six tax years.

For more details on nonresident taxation, refer to IRS Publication 519.

If you are a nonresident, you must file a nonresident tax return. Be careful not to use tax software like TurboTax to file as a resident if you do not qualify!

Sprintax Calculus

Sprintax Calculus is used to determine your tax residency status and ensure proper tax withholding on your income. It also helps identify any tax treaty benefits you may be eligible for.

With Sprintax Calculus, you can:

• Access your year-end 1042-S form if you have reportable income.
• Determine your eligibility for tax exemptions under applicable tax treaties.
• Generate the necessary tax forms, which can be signed electronically.

Access Sprintax

Common Sources of Income for Nonresidents

Types of taxable income: 

• Wages/Payroll – Income earned from employment at UVA (such as TA/GA positions) or any other organization, including income earned during OPT/CPT. Wages are typically reported on Form W-2, which is distributed by the end of January following the tax year.

• Non-Qualified Scholarships & Fellowships – Money received for living expenses (e.g., room & board, clothing, stipends). This income is reported on Form 1042-S, which is distributed in mid to late February.

• Honorarium – A payment made to a professional for services where fees are not legally or traditionally required. These payments are taxable in the U.S. if the services were performed within the country (U.S. source income).

• Royalties – Payments received for the use of intellectual property, such as industrial property or copyrights.

• Prizes & Awards – Amounts received in recognition of charitable, scientific, educational, artistic, literary, or civic achievements, or as the result of winning a contest.

U.S. Tax Treaties

The U.S. has over 60 tax treaties with different countries, which may reduce or eliminate income taxes in certain cases.

• Each treaty has specific terms, including possible time and dollar limits.
• Tax treaties do not automatically exempt individuals from tax withholding.
• To qualify, you must meet all treaty requirements and submit the necessary tax treaty exemption forms for review.

Year-End Tax Forms for U.S. Income

• Form W-2 – Reports an employee’s annual salary and the taxes withheld during the tax year. Employers must issue W-2 forms by January 31 of the following year.

• Form 1042-S – Reports certain types of U.S. income, such as fellowships or income covered by a tax treaty. This form must be issued by March 15 of the following year.

Tax Filing Obligations

Federal Tax Compliance

• If you did not receive any income in the U.S. during the tax year, you are still required to file with the U.S. Internal Revenue Service (IRS).
• All nonresident aliens in the U.S. under F-1, F-2, J-1, or J-2 status must file Form 8843, even if they earned no income during the tax year. You can access the form here: Form 8843 (IRS).
• If you earned income during the tax year, you must file Form 1040-NR.
• Most international students and scholars are classified as nonresidents for federal tax purposes. Due to the complexities of U.S. tax law and legal restrictions, UVA employees cannot provide individual tax advice.

State Tax Compliance

Some international students and scholars may also need to file a Virginia state tax return. You must file if:

• You are a Virginia resident, part-year resident, or nonresident, and
• You are required to file a federal income tax return, and
• Your Virginia adjusted gross income is $11,950 or more.

Tax Filing Assistance

To assist with tax filing, UVA provides free access to Sprintax, an easy-to-use tax preparation software for federal tax forms. You may also use Sprintax for state tax returns for an additional fee.

Access Sprintax