Tax Filing Information
This section has been prepared to help Bennington’s international students and scholars understand their tax responsibilities in the United States.
Tax Filing Information For International Students
For the most updated information regarding tax filing information for international students, please see the College's Tax Filing for International Students document. Bennington College provides the following tax resources so that international members of the Bennington community can make informed decisions concerning their taxes. The Bennington staff are not trained tax specialists and cannot provide individual advice on taxes. Students should seek professional tax advice from Sprintax, a qualified accountant, or attorney, if you have questions or need clarification.
There is at least one tax form (IRS Form 8843) that you and/or any dependent family members must file if you are on an F-1 visa, or held any U.S. immigration status other than tourist status (B or ESTA Visa Waiver) in 2022. You do not need to file any U.S. tax documents if you were not present in the U.S. during 2021 or only visited the U.S. with a tourist status.
Bennington College has purchased a license with Sprintax, a web-based, non-resident tax preparation software, for each international student to help them prepare their required tax filings. You can visit Sprintax to review its numerous resources, such as FAQs, blogs, and YouTube channel videos. You can also have questions answered through Sprintax's chat function or request a live phone call.
FAQs
What is IRS Form 8843?
All Non-Residents must file IRS Form 8843 whether or not they had a U.S. source of income in 2022. This means that even if you did not have a job in the U.S., you must still fill out the form. In addition, if they had a U.S. source of income, they must also file IRS Form 1040-NR.
Most incoming F and J visa holders are considered Non-Residents for tax purposes for their first few years in the U.S.
- F and J students are generally considered Non-Residents for tax purposes for the first five calendar years in the U.S. Undergraduate students will typically fall in this category.
- J-1 scholars are generally considered Non-Residents for tax purposes for the first two calendar years in the U.S.
The Sprintax software will help you determine your tax residency status. If you are a Non-Resident, you can use the Sprintax software to complete your tax returns. If the software determines that you are a Resident, you will not be able to use the Sprintax software.
What is considered income for tax purposes?
International students who earn income in the U.S. may be obligated to pay taxes. Sources of income may include on-campus employment, practical or academic training, scholarships, fellowships, and any other compensation received in exchange for a service. In other words, “income” is not limited to wages paid through a paycheck, but also includes any portion of a scholarship or grant, fellowship, or assistantship from a U.S. source paid to the College and applied to housing and meal expenses. The portion applied to tuition, fees, and books is not considered income. However, any scholarship applied to housing or received as a refund is considered fully taxable even if the student intends to use the refund to pay for books and supplies.
My U.S. income is not taxed due to a tax treaty with my country. Do I still have to file a tax form?
Yes. Some foreign students come from countries that have a tax treaty with the United States, and can claim exemption from U.S. taxes. For more information on taxable income and the U.S. Tax Treaties please review the IRS information at United States Income Tax Treaties - A to Z.
When Should I File and When Are the Deadlines?
You should file your tax forms as soon as you have all the necessary materials. Please note that your forms must be postmarked on or before the dates listed below. Do not wait until the last minute to file your taxes!
- Form 1040-NR with Form 8843 – April 18, 2022 (June 15, 2022 if you did not receive wages)
- Form NR/PYR–April 19, 2022
- Form 8843 only–June 15, 2022
Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
Scholarships that are used for tuition are not taxable, but scholarship and grant funds that are used for living expenses are taxable. Since it is impossible for the College to determine what each student pays for books, supplies, and equipment required for courses of instruction, only the amount of tuition and fees charged to your student account will be included in this calculation. Remaining gift aid, such as amounts provided for room and board or for travel expenses, are taxable.
If you are an international student, the taxable portion of your financial aid award (scholarship and grant) will be taxed at a rate of 14%. International students receiving scholarship/grant or fellowship income will receive a Form 1042-S by mid-March that details your income and treaty benefits.
Emergency Financial Aid Grants under the CARES Act
Emergency financial aid grants awarded under the Higher Education Emergency Grant (CARES, CRRSAA or ARP) for unexpected expenses, unmet financial need, or expenses related to the disruption of campus operations on account of the COVID-19 pandemic, are not includible in your gross income. Because the grant is not includible in your gross income, you cannot claim any deduction or credit for expenses paid with the grant including the tuition and fees deduction, the American opportunity credit, or the lifetime learning credit. For more information please review the IRS Fact Sheet.
Student Employment Work-Study Program
Student employment earnings are subject to taxes. Bennington will provide a statement of earnings, called a Form W-2, by the end of January that details your income and any taxes withheld during the previous year. If you receive benefits of a tax treaty for employment, scholarship, or fellowship income, you will receive a Form 1042-S by mid-March that details your income and treaty benefits. Students will need these documents to complete your tax forms. Be sure to keep copies of all your tax documents.
Being Aware of Tax Scams and Identity Theft
Tax season is the time of year when scammers attempt to extort money from people or steal identities by pretending to be IRS officials. The IRS provides information to assist people with identifying scams. Please refer to the links below and note that the IRS NEVER calls individuals regarding their taxes, so if someone calls you claiming to be from the IRS, hang up! It is definitely a scam. Also, NEVER email your social security number or give it to someone you do not know over the phone.