All non-resident students, scholars and their dependents in F-1, F-2, J-1 or J-2 status must file Form 8843 "Statement for Exempt Individuals and Individuals with a Medical Condition". This form must be filed even if no income was earned in 2025. Form 8843 is not an income tax return but a required informational statement by the U.S. government for persons in F or J status who are non-residents for tax purposes.

Please note: If you were a Non-Resident Alien [NRA] and were physically present in the U.S. at any point during 2025, but earned/received NO U.S. income during 2025, you ONLY need to file Form 8843. Download the form directly from the IRS website. Complete and then mail the form to the address indicated on Form 8843 page 3 “When and Where to File” by the April 15th tax deadline. A tipsheet guide to preparing the 8843 is linked here. Once you have completed Form 8843, your filing obligation is complete. Do not use Sprintax-Returns to complete Form 8843, if this applies to you. 

For those who had U.S. income during 2025, Form 8843 will be completed using Sprintax-Returns, along with other required tax forms.

If you were a non-resident alien for tax purposes [NRA] and were physically present in the U.S. at any point during 2025, AND you also earned/received U.S. income (in the form of salary, assistantship, fellowship, scholarship, or grant) during 2025, follow the instructions below to access the SPRINTAX-RETURNS software to prepare your 2025 Non-Resident Federal Income Tax Return. The software will also produce your Form 8843, and (if necessary) your State Income Tax return.

TIP: An income tax return is a report that you prepare, comparing the amount of income earned during the previous year against how much U.S. tax was already paid. It determines whether or not you are due a tax refund, or if you need to pay additional tax. You must file a tax return to obtain any refunds.

The annual deadline for filing income tax returns for the 2025 tax year (January 1 - December 31, 2025) is April 15, 2026.

The following information is for Non-Resident Tax filing. MOST, although not all, international students and scholars are Non-Residents and can follow these instructions below. Contact a tax specialist if you have a more complex situation.

• Any student or scholar who worked on- or off-campus and/or who received a taxable fellowship, scholarship, or grant during 2025 must file an income tax return
• A student or scholar who paid U.S. income taxes during 2025, and believes they are owed a refund, must file an income tax return to receive a refund

You may receive multiple types of tax statements depending on your particular income and circumstances. If you had multiple employers during the year, you will be receiving tax statements from each employer. Below are types of commonly used tax summary statements and is not meant to be an exhaustive list.

W-2

Issued (by approximately early February) to anyone who has received income in the form of salary, student employment, or assistantship.

1042-S

Issued (by approximately early March) to non-residents who have claimed a tax treaty exemption, or who received a non-service scholarship/fellowship in excess of their tuition.

1099

issued to those who have received miscellaneous income such as prize or award money etc., or have earned interest from a US bank account or other source.

1095

health insurance tax form for Residents. (Not applicable for non-resident income tax returns)

1098-T

Educational Tax Credit for Residents (Not applicable for non-resident income tax returns)

Statements are usually mailed to you annually between late January to early March, however you can also view/download your Brown University W-2 from your Workday account, and the 1042-S from your Sprintax-Calculus account. If you have questions concerning your Brown University issued W-2, contact the Payroll Office at payroll@brown.edu. For questions concerning your 1042-S, please contact the Foreign National Tax Office at foreignnationaltax@brown.edu.

Access your U.S. Travel History from the Customs & Border Protection (CBP) I-94 retrieval website and gather your passport, I-20/DS-2019 and I-94, and U.S. Social Security Number (SSN) for reference.

Determine Your US Tax Residency Status 

Sprintax-Returns will determine your U.S. Tax Residency status for the tax year based on your current and past immigration history and days spent within the U.S. over the span of multiple years. If the software determines that your U.S. Tax Residency status for the tax year is Non-Resident (NRA), then you can continue to answer the SPRINTAX-RETURNS questionnaire in order to prepare your returns. If it determines you are a resident, then it will direct you to other options for filing your taxes.

Prepare your Non-Resident 1040NR Federal Income Tax Return

Sprintax-Returns can be used by any non-resident for purposes of filing their tax returns. However, Brown has purchased a limited number of licenses to support free or discounted pricing on preparation of your U.S. federal income tax return, Form 8843, and up to one state income tax return. These licenses are available only by following the instructions below - do not go directly to the general Sprintax-Returns dot com website, where you will be charged Sprintax's normal price. Discounted codes will be made available until supply runs out through the Brown University Sprintax link.

Follow the Steps below...

1.) Access SPRINTAX-RETURNS via the Brown Webhelper link below. You will first be prompted to authenticate with your Brown UserID and Password. Once authenticated you will reach a landing page with SPRINTAX-RETURNS instructions along with a unique link to access SPRINTAX-RETURNS. Using this link, will ensure that you will be able to prepare your Federal Non-Resident Income Tax Return and/or Form 8843, along with (1) one State Income Tax Return. Brown University has purchased a limited number of discounted access codes which will waive the following Sprintax-Returns fees (1 Federal fee waived, and 1 State fee waived). 

Please NOTE: There are additional optional services that are not required and can be waived (Post Filing Support), and (Sprintax Forms [CPT/OPT pre-employment]). If you select these optional services, you will be liable for any charges. Otherwise, the Brown Federal + 1 State discount (if eligible) will be applied on the (Review/Finalizing) step provided that you access Sprintax-Returns via the linked page below. View the 3 screenshots linked in this paragraph for reference. 

NOTE: Do NOT remove the State Return from the Review/Finalizing step as you need to complete both a Federal Return and State Income Tax Returns and the Brown Discount will waive the fees of both the Federal and 1 State Return, so prepare both the Federal and the State Return. Once all discounted access codes have been exhausted, users would need to pay the Sprintax-Returns fees so filing early is recommended.

SPRINTAX-RETURNS for the 2025 tax filing season will be available approx. March 1, 2026

2.) Follow the SPRINTAX-RETURNS Instructions
SPRINTAX-RETURNS will prompt you to answer certain questions and input the data from all of the Tax Summary Statements that you have received for the 2025 tax year.
Please note that by using the SPRINTAX-RETURNS link via the Brown Webapps link above you do not need an additional access or discount code. The discount is already applied to the link. 

If you earned U.S. Income during 2025, SPRINTAX-RETURNS will generate your “2025 Tax Return Documents”, including Federal Income Tax Forms 1040NR, 8843, and/or other document(s) depending on your circumstances.

Depending on your circumstances, you might be able to E-file your Federal Tax Return. However, this will depend on certain eligibility criteria. You can learn more about eligibility in this SPRINTAX blog. If you are eligible to E-file the Federal return, Sprintax-Returns will inform you and ask you if you wish to E-file the Federal return. (The State return cannot be E-filed and must be physically mailed).

For more information on non-resident tax filing requirements, and SPRINTAX-RETURNS, you can register for one of Sprintax's tax webinars.

3.) State Income Tax Returns: Once you finish your Federal return, SPRINTAX-RETURNS will also inform you if you need to complete a State Tax Return. The SPRINTAX-RETURNS Fee to prepare (1) One State Income Tax Return is waived provided that you access SPRINTAX-RETURNS through this webpage following the instructions above. If you are required to file multiple State Income Tax Returns, you have the option to prepare your 2nd and consecutive State Income Tax Returns with SPRINTAX-RETURNS for a Fee. 

NOTE: You are not obligated to use SPRINTAX-RETURNS to prepare your State Income Tax Return; you can opt to prepare them yourself or using another service. Regardless you will need to have prepared the Federal Income Tax Return prior to beginning any State Income Tax Return.

If you classified as a Resident Alien (RA) for U.S. tax purposes, please scroll down to see the information under the Resident Alien (RA) for Tax Purposes header for information and links above for filing both your Federal and State Income Taxes as a Resident.

4.) Keep a copy of all of your completed Federal and State Tax Returns & statements for your personal tax records.

5.) Mail your completed and signed Federal Income Tax Return and Form 8843 to the Federal IRS (unless you e-filed the Federal return through Sprintax-Returns), and your State Tax Income Return documents to the local State authorities. (The State Income Tax Return must be physically mailed)Please refer to the instructions that SPRINTAX-RETURNS provides. 

You will be required to download, print and sign your federal tax return and mail it to the IRS. 

Make sure to mail your returns (postmarked no later than the tax filing deadline to avoid late filing fees and/or late payment penalties and fines. If you have a State filing requirement, you must also mail your completed and signed State Income Tax Return to the State Tax authorities.

If SPRINTAX-RETURNS determines that you are a Resident for U.S. tax purposes, it will not generate your tax forms. Residents for tax purposes should file their tax return the same way U.S. citizens do (using Federal 1040). Resources for Resident (RA) Tax filing for both Federal and State income taxes include:

• TurboTax
• H&R Block
• VITA Services

If you are not using SPRINTAX-RETURNS to prepare your Federal/State Non-Resident Income Tax Returns, you can alternatively download the Non-Resident Federal and State income tax return forms/instructions from the Federal IRS and local State Tax websites.

Federal IRS

Rhode Island State Tax Office

Personal Assistance with Filing Tax Return

(VITA) Volunteer Income Tax Assistance Program, 1-800-906-9887

IRS - Free Tax Prep Help

RI Division of Taxation

Tax Tables

2025 U.S. Federal Income Tax Tables

2025 Rhode Island State Income Tax Tables

Filing Tax Returns for Other States

Federation of Tax Administrators

Information on Countries with Tax Treaties with the U.S.

IRS Publication 4011

IRS Publication 901

If you cannot file your annual U.S. Federal and State Income Tax Returns by the filing deadline of April 15th, make sure to at least file an extension of time by the tax deadline. See links below for more information.
2025 FEDERAL 4868 Extension of Time
2025 Rhode Island STATE RI-4868 Extension of Time