Important Income Tax Concepts

• Most, but not all, international students and scholars are non-residents for U.S. income tax purposes. The distinction between “resident” and “non-resident” is extremely important in U.S. income taxes - see the section below for more details.
• There are both U.S. federal and individual state income taxes, although the tax rules, forms, and rates are different across the two levels. However, both federal and state taxes follow the same tax year, which is the same as the calendar year (January 1 - December 31).
• Taxes may be collected initially through tax withholding. Withholding occurs when your school or employer or financial institution takes out a certain amount of your income as taxes. For example, a part of your salary or wages may be withheld and used to pay your federal and state income taxes. Read the section below about SPRINTAX-CALCULUS to learn how Brown assesses your tax residency and calculates your withholding (for any income earned through Brown).
• In addition to tax withholding, every student and scholar has to file an annual income tax return by mid-April for the time that they are in the U.S. during the previous calendar year. If your U.S. tax residency for the prior calendar year was that of a non-resident, you will be able to use the SPRINTAX-RETURNS software to prepare your annual income tax returns. The income tax return will compare the amount of income you earned during the year, and the amount of tax already withheld. If you paid more tax than you needed to, you'll get a tax refund. Click on the tab below for more information.

Annual Income Tax Return Information & SPRINTAX-RETURNS

Resident versus Non-Resident Aliens

Resident aliens are taxed like U.S. citizens, while non-resident aliens are taxed under different withholding and reporting rules. Your U.S. tax status depends on your U.S. immigration status and length of U.S. presence.

• Nonresidents may be entitled to tax exemptions depending on their U.S. tax status or an applicable tax treaty, or both.
• Most F-1 students are non-residents for the first five calendar years of U.S. physical presence (e.g., a student who was in the U.S. in 2019, 2020, 2021, 2022, and 2023 would be a tax non-resident for those years). In Year 6, they must take the Substantial Presence Test.
• Permanent residents are generally considered Resident Aliens under the Green Card Test.
• International students and scholars at Brown University who are working at Brown have free access to a software system called SPRINTAX-CALCULUS, which can help to determine their tax residency. See the next section.

Using SPRINTAX-CALCULUS to Determine Tax Residency

International students and scholars who are working at Brown should complete the SPRINTAX-CALCULUS data entry every year. Completion of SPRINTAX-CALCULUS data entry allows Brown's Controller/Payroll office to determine your tax residency status (resident alien [RA] or non-resident alien [NRA]). This will also help to determine eligibility for tax treaty exemptions (if applicable), for the upcoming calendar year.

Please read through the SPRINTAX-CALCULUS instructions and if after reading through the instructions you have additional questions concerning SPRINTAX-CALCULUS, you can contact the Controller's office at foreignnationaltax@brown.edu

Disclaimer

Following U.S. tax laws is the obligation of everyone in the U.S., including international students and scholars. Each individual is personally responsible for making sure they are complying with tax laws.

Brown University staff are not able to provide tax advice or assistance to any individual. However, the University does provide tax software and resources to help students and scholars to complete any necessary forms related to U.S. income taxes.