Tax Information

F-1 and J-1 students are nonresidents for tax purposes for their first five years in the United States. J-1 scholars are nonresidents for their first two years. If you are an F-1 or J-1 student who came to the U.S. for the first time in 2022 or later, you are a nonresident for 2026 tax purposes. Do not file a resident tax return if you are a nonresident.  If you are an  F-1 or J-1 student who has been in the U.S. since 2021 or earlier, you must take the Substantial Presence Test (SPT) to determine your residency status for 2026 tax purposes.

Yes. All nonresidents must file a tax return for every year they are in the United States. Per U.S. law, employers are required to withhold a standard percentage of tax from each employee and to pay that tax to the U.S. government. Individuals must file a tax return at the end of each year to determine whether they owe additional taxes or to request a refund from the U.S. government if their employer deducted too much tax during the year.

After the end of each calendar year, U.S. employers must provide Form W-2, “Wage and Tax Statement,” to their employees to summarize the amount paid for work with that employer during the year. A W-2 tax form shows important information about the income you’ve earned from your employer, amount of taxes withheld from your paycheck, benefits provided and other information for the year. You must receive Form W-2 from each U.S. employer for whom you worked during the year. You use this form to file your federal and state taxes. If you did not work in the United States during the year, you will not receive Form W-2.

Montclair distributes W-2 forms to its employees through Workday in mid January. Individuals employed by Montclair during 2026 will receive an e-mail when Forms W-2 are ready and can retrieve their 2026 Form W-2 from Workday as follows:

• Log into Workday
• Click the “Pay” application
• Select “My Tax Documents” under the “View” column
• Click the “View/Print” button in the row for Tax Year 2026

Form 1098-T is a report of payments received, amounts billed, or refunds made for tuition and related expenses during the tax year. Nonresident students do not need a Form 1098-T and it does not need to be included with a nonresident tax return. Those who qualify as residents for U.S tax purposes may use the information on this form to determine their eligibility for certain education tax credits. Please contact Red Hawk Central with any questions about this form.

Form 1095 is a report of health insurance coverage that you had or were offered by a U.S. employer during the previous year.  This health care form provides information that residents may need when filing their tax returns. If you are a nonresident, the Form 1095 is for your information only and does not need to be included on your nonresident tax return.

Form 1099 is a report of income received during the tax year from sources other than wages.

• Form 1099-INT is a report of interest income earned on deposits with U.S. banks. Nonresident students and scholars are generally exempt from tax on this type of interest income.  However, residents must include any bank interest reported on Form 1099-INT as taxable income on their tax return.
• Forms 1099-B and 1099-DIV report proceeds from the sale of stocks and bonds, dividend income and capital gains. Both nonresidents and residents must pay taxes on income reported on Forms 1099-B and 1099-DIV.

Not everyone receives these types of tax forms. If you have received one of these forms, you will need them in order to properly prepare your tax return.

All nonresident F and J international students and scholars must file Form 8843, even if they had no income for the year. F-2 and J-2 dependents of nonresident F and J international students and scholars must also file Form 8843.  Sprintax can assist you to prepare the required Form 8843.  You may also access and prepare the form on your own, here: Form 8843.

Yes. If you were physically present in the U.S. in F or J status at any time from January 1, 2026, through December 31, 2026, you must file Form 8843 for 2023. Sprintax can assist you to prepare the required Form 8843. You may also access and prepare the form on your own, here: Form 8843.

Nonresidents must use the nonresident designated tax forms. The tax forms, tax rules, and tax software products that apply to residents are very different from the forms, rules and software that nonresidents must use. Both residents and nonresidents should protect themselves and their legal U.S. immigration status by filing the appropriate tax form for their U.S. tax residency status.

Nonresident students and scholars use form 1040NR for their Federal (U.S. government) taxes.  “NR” means “nonresident” for tax purposes.  All nonresident F and J international students and scholars must also file Form 8843, even if they had no income for the year.  Nonresidents for U.S. tax purposes must not use Forms 1040 or 1040A.

Individuals who qualify as residents for tax purposes use the same 1040 forms as U.S. citizens. Please see the “Should I file taxes as a resident or a nonresident?” FAQ for more information about determining your residency status for tax purposes.

OGE has partnered with Sprintax to provide nonresident federal tax return preparation software at no charge to Montclair students and scholars. Sprintax will assist you to determine if you are a resident or nonresident, prepare the required forms, and file your tax return electronically if you are eligible to do so. Watch for an e-mail from oge@montclair.edu with instructions for accessing Sprintax for the 2023 tax filing season.

According to the IRS, nonresident taxpayers cannot file a joint return with a spouse.  When filing, you must select the “Married filing separately” status on your tax return, regardless of whether or not your spouse lives with you in the United States.

Failure to properly file a tax return may lead to the IRS charging you substantial interest and penalties on past due taxes. In addition to this, failure to follow tax rules can have far-reaching legal consequences which may impact any future application for additional immigration benefits.