U.S. Income Taxes | ISSS
Source: https://isss.umn.edu/students/support-services/taxes
Archived: 2026-04-23 17:20
U.S. Income Taxes | ISSS
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Submit Requests
Contact Us
U.S. Income Taxes
ISSS advisors and staff cannot give tax advice or assistance.
Visit the Nonresident Volunteer Tax Assistance Program (NRVTAP)
frequently asked questions
website for additional tax information.
International students and scholars (and their dependents) who were physically within the United States on an F or J visa during 2025 must file taxes, regardless of whether they earned any income.
Below are resources to help you determine your tax status, file your tax returns, and answer tax-related questions.
The NonResident Tax Help Group
(NoRTH) and the
Nonresident Volunteer Tax Assistance Program
(NRVTAP), a UMN student organization, provide free tax assistance for residents and non-residents, with a school, nonprofit, or government email address.
Request your free membership with your UMN email address and utilize their free tax support services here
.
NoRTH and NRVTAP provide tax software, tools, guides, and video demos that are available on demand 24/7 for their members at no cost. They also provide individual support via email, as well as through in-person tax clinics (held at the Carlson School), virtual tax clinics on Zoom, and remote office hour sessions. Tax clinics and personal appointments are available February through mid-April. Space is limited, so register today by visiting the ‘get help’ section of the NoRTH & NRVTAP members site!
Please note that if you will receive a Form 1042-S from the UMN, this will be delivered mid-March, so book an appointment or join a tax clinic after that date. If you want to know if you will receive a Form 1042-S or W-2 for any stipends, scholarships, fellowship income, and/or travel grants from the UMN, please email
[email protected]
to ask.
PLEASE NOTE:
Resources provided below are not affiliated with the University of Minnesota or International Student and Scholar Services and have not been vetted. Notification of a resource should not be construed as an endorsement by the University of Minnesota. We are aware of these resources, but it is fully any student's responsibility to investigate and choose whether or not to utilize its services. Some of the resources listed below charge for their services. We recommend that you compare costs prior to making a decision.
Determine Your Tax Status
A student or scholar’s tax status may be different from your immigration status. Depending on your tax residency (nonresident, resident, or dual-status), you may have different tax requirements, exemptions, and forms to complete. In general, students in F or J status are considered nonresident aliens for tax purposes for the first five calendar years of their stay in the U.S. Scholars in J status are considered nonresident aliens for tax purposes for the first two calendar years of their stay.
For help with determining your federal tax residency status, you can use
NRVTAP's Residency Tool
or a Tax Software (for example, Glacier or Sprintax).
For more information on how to determine your tax residency, visit the IRS website,
Introduction to Residency Under US Tax Law
. The IRS also has a
Tax Guide
for nonresident tax filers.
If you are not sure if you are a resident for tax purposes or a “dual-status alien” for tax purposes, according to the
IRS Taxation of Dual-Status Aliens
webpage:
“You are a dual-status alien when you have been both a U.S.
resident alien
and a
nonresident alien
in the same tax year.”
Expand all
+
Resources for Non-Residents
If you have determined that you are a
non-resident
for tax purposes, here are resources.
Nonresident Volunteer Tax Assistance Program (NRVTAP)
NRVTAP provides free tax software, tools, guides, and video demos that are available on demand 24/7 for its members until October 2024. Individuals with an email that ends in .edu, .org, or .gov., can request free membership. For questions about membership contact
[email protected]
.
NRVTAP has completed their series of clinics and office hours for the tax season, and is no longer offering individual appointments for tax assistance. NRVTAP will continue to provide limited email support, but be aware that they may not be able to resolve all issues over email, and that response times will be longer after the end of April. The email support that NRVTAP will offer is answering tax questions, resolving e-filing and software issues.
If you receive a letter from the IRS or Minnesota Department of Revenue, you can reach out to NRVTAP and they will help you understand what the letter means and suggest options for how to respond.
Tax Preparing Software Options
Most available tax software is designed for U.S. tax residents, and will
assume
that you are also a resident. The software will generally not even ask questions to help you determine your tax status. If you use tax software without first confirming your residency status you may file an incorrect return, which you will need to fix by filing an amended return, and paying back any refunds, plus interest, that you received but were not eligible for.
However, there are some software options that do support preparation of nonresident tax forms (with or without U.S. income), and that may also help you in determining your tax residency. Tax software may also help you prepare state returns, depending on the company. Unless specifically stated, these software programs are not free, and you will have to purchase them.
Am I A Nonresident Alien?
(NoRTH’s free residency determination tool)
TaxSlayer (Free through the
NRVTAP website
)
You can use Taxslayer to prepare your 2023 return through October 31, 2024, even if the deadline for filing has passed.
Sprintax
You can use Sprintax to file even if the deadline has passed.
Glacier
Tax Providers
Nonresident Volunteer Tax Assistance Program
(NRVTAP): Assists with non-resident tax issues, including federal and state nonresident alien returns, as well as help to prepare
ITIN application
forms (with free CAA Services).
The Nonresident Tax Help Group
: Assist with non-resident tax issues, including federal and state nonresident alien returns, prior year and amended returns, dual-status returns, as well as help to prepare ITIN application forms (although no CAA Services).
GW Carter, Ltd
Certified Public Accountants: Dual year returns and complicated tax situations for resident and nonresident tax preparers.
+
Resources for Tax Residents
If you have determined that you are a resident for tax purposes, here are resources.
Nonresident Volunteer Tax Assistance Program (NRVTAP)
NoRTH and NRVTAP
now provides free tax assistance for
tax
residents!
NoRTH and NRVTAP provides free tax software, tools, guides, and video demos that are available on demand 24/7 for its members until October 2024. Individuals with an email that ends in .edu, .org, or .gov., can request free membership. For questions about membership contact
[email protected]
.
NRVTAP has completed their series of clinics and office hours for the tax season, and is no longer offering individual appointments for tax assistance. NRVTAP will continue to provide limited email support, but be aware that they may not be able to resolve all issues over email, and that response times will be longer after the end of April. The email support that NRVTAP will offer is answering tax questions, resolving e-filing and software issues.
If you receive a letter from the IRS or Minnesota Department of Revenue, you can reach out to NRVTAP and they will help you understand what the letter means and suggest options for how to respond.
Tax Vendors/Preparers
If you are filing as only a resident for tax purposes (not dual status), you should be able to use the tax preparers and vendors that are available to other U.S. citizens and tax residents.
The IRS has several options for free tax preparation assistance:
Free tax software for qualifying individuals:
IRS Free File Program
There are multiple vendors that provide free tax software through this link. Please note that each of them has different criteria for their free products, generally based on your total income and your age. Review your options carefully as not all software providers will prepare state tax returns for free.
Free tax preparation for qualifying individuals:
IRS VITA Tax Preparation Clinic Search
MN Dept. of Revenue Free Tax Preparation Clinic Search
The NoRTH & NRVTAP International Tax Clinic provides free tax assistance through this program.
There are other VITA tax clinics in the Twin Cities that will provide free tax preparation for qualifying taxpayers. Generally the criteria for service is based on your total income and location, and you will need to go to their site for services. Some clinics are appointment based, while others are walk-in and wait. These clinics will generally NOT assist nonresidents, so be sure to confirm your tax residency first.
This IRS tool has these and other helpful resources:
IRS: Tools for Individual Taxpayers
.
Consulting a Tax Professional
GW Carter, Ltd
Certified Public Accountants: Dual-year returns and complicated tax situations for resident and nonresident tax preparers.
+
Resources for Dual-Status Aliens
If you have determined that you are a dual-status alien for tax purposes, here are resources.
Tax Providers for Dual Status Aliens
The Nonresident Tax Help Group
- Assist with non-resident tax issues, including federal and state nonresident alien returns, prior year and amended returns, dual-status returns, as well as help to prepare ITIN application forms (although no CAA Services).
GW Carter
, Ltd Certified Public Accountants - Dual year returns and complicated tax situations for resident and nonresident tax preparers.
Other Tax Resources
Expand all
+
UMN Tax Information and Forms (1042-S and W-2)
Students who work at the university or receive a scholarship or fellowship may find these resources helpful:
UMN
Office of Human Resources
Tax Information Website for Students, Scholars, and Visitors
UMN Information for Students and Parents
UMN Tax Treaty Eligibility and Benefits
1042-S and W-2
Did you receive a stipend, scholarship, fellowship income, and/or travel grant from UMN during 2023? If so, you may need to have a 1042-S and/or W-2 form when preparing your income tax returns.
Please be aware that the UMN will not send these forms until mid to late March. After the forms are delivered, you can also access your W-2 form through MyU. If you want to know if you will receive 1042-S or W-2, please email
[email protected]
to ask. This requirement does not apply to individuals who only received tuition reductions or exemptions.
+
Phone and Email Scams
International students and scholars are targeted by phone and email scams. The Internal Revenue Service and other governmental agencies will
NEVER
contact you by phone to demand an immediate payment, and the IRS does not contact individual taxpayers by email or phone.
If you receive a call from someone saying you must pay immediately to resolve a tax problem, it is fake, so you should hang up.
If you receive an email from someone claiming they are the IRS, delete the email. Do not respond or click on any of the links in the email.
+
Filing with Incorrect Tax Residency Status
If you are classified as a Non-Resident, you may NOT file a Resident return. Residence, for tax purposes, is determined by the Substantial Presence Test, which considers your presence in the U.S. during the tax year and the two prior years. Individuals with an F or J visa may not count days toward this test depending on how long they have been in the U.S. on that visa (generally 5 years for F/J students, 2 years for other J visa holders).
Some organizations may tell you that you can choose, often because they do not know how to complete non-resident returns, so they would like to file a Resident return for you. It is not a matter of choice! Only people who are determined to have "Resident" Filing Status may complete a Resident Return. Most students and scholars will be classified as Non-Residents for tax purposes.
Locally, some free tax assistance sites have erroneously filed resident returns for non-residents, who were promised larger refunds by this method.
This could result in a charge of tax fraud against you, which may jeopardize your legal status
. The fact that your preparer made a mistake will not excuse you from liability. Please protect yourself!
Use
NRVTAP’s tax residency tool
to confirm your federal tax residency.
+
Taxpayer Identification Number
Few students will need to apply for an
Individual Taxpayer ID Number
(ITIN). The only students or scholars who need an ITIN are those with non-work U.S. income, such as scholarship or investment dividends. A Taxpayer ID number is NOT REQUIRED on the Form 8843, and working students will have a Social Security Number instead. ISSS has become aware of some local organizations that will offer a service for hire of applying for this Taxpayer ID number for you. There is no need for this. It is also important not to hand over your official documents to such an organization.
NRVTAP provides free ITIN assistance to international students and scholars at the University of Minnesota. They will help you confirm if you need and are eligible for an ITIN number, and assist you with completing the forms to apply for an ITIN number if you are eligible. Contact them at
i
[email protected]
.
Last updated: February 11, 2026
ISSS is a unit of the
Global Programs and Strategy Alliance
, the central international office for the University of Minnesota system.
© 2026 Regents of the University of Minnesota. All rights reserved.
The University of Minnesota is an equal opportunity educator and employer.
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Skip to main content
Submit Requests
Contact Us
U.S. Income Taxes
ISSS advisors and staff cannot give tax advice or assistance.
Visit the Nonresident Volunteer Tax Assistance Program (NRVTAP)
frequently asked questions
website for additional tax information.
International students and scholars (and their dependents) who were physically within the United States on an F or J visa during 2025 must file taxes, regardless of whether they earned any income.
Below are resources to help you determine your tax status, file your tax returns, and answer tax-related questions.
The NonResident Tax Help Group
(NoRTH) and the
Nonresident Volunteer Tax Assistance Program
(NRVTAP), a UMN student organization, provide free tax assistance for residents and non-residents, with a school, nonprofit, or government email address.
Request your free membership with your UMN email address and utilize their free tax support services here
.
NoRTH and NRVTAP provide tax software, tools, guides, and video demos that are available on demand 24/7 for their members at no cost. They also provide individual support via email, as well as through in-person tax clinics (held at the Carlson School), virtual tax clinics on Zoom, and remote office hour sessions. Tax clinics and personal appointments are available February through mid-April. Space is limited, so register today by visiting the ‘get help’ section of the NoRTH & NRVTAP members site!
Please note that if you will receive a Form 1042-S from the UMN, this will be delivered mid-March, so book an appointment or join a tax clinic after that date. If you want to know if you will receive a Form 1042-S or W-2 for any stipends, scholarships, fellowship income, and/or travel grants from the UMN, please email
[email protected]
to ask.
PLEASE NOTE:
Resources provided below are not affiliated with the University of Minnesota or International Student and Scholar Services and have not been vetted. Notification of a resource should not be construed as an endorsement by the University of Minnesota. We are aware of these resources, but it is fully any student's responsibility to investigate and choose whether or not to utilize its services. Some of the resources listed below charge for their services. We recommend that you compare costs prior to making a decision.
Determine Your Tax Status
A student or scholar’s tax status may be different from your immigration status. Depending on your tax residency (nonresident, resident, or dual-status), you may have different tax requirements, exemptions, and forms to complete. In general, students in F or J status are considered nonresident aliens for tax purposes for the first five calendar years of their stay in the U.S. Scholars in J status are considered nonresident aliens for tax purposes for the first two calendar years of their stay.
For help with determining your federal tax residency status, you can use
NRVTAP's Residency Tool
or a Tax Software (for example, Glacier or Sprintax).
For more information on how to determine your tax residency, visit the IRS website,
Introduction to Residency Under US Tax Law
. The IRS also has a
Tax Guide
for nonresident tax filers.
If you are not sure if you are a resident for tax purposes or a “dual-status alien” for tax purposes, according to the
IRS Taxation of Dual-Status Aliens
webpage:
“You are a dual-status alien when you have been both a U.S.
resident alien
and a
nonresident alien
in the same tax year.”
Expand all
+
Resources for Non-Residents
If you have determined that you are a
non-resident
for tax purposes, here are resources.
Nonresident Volunteer Tax Assistance Program (NRVTAP)
NRVTAP provides free tax software, tools, guides, and video demos that are available on demand 24/7 for its members until October 2024. Individuals with an email that ends in .edu, .org, or .gov., can request free membership. For questions about membership contact
[email protected]
.
NRVTAP has completed their series of clinics and office hours for the tax season, and is no longer offering individual appointments for tax assistance. NRVTAP will continue to provide limited email support, but be aware that they may not be able to resolve all issues over email, and that response times will be longer after the end of April. The email support that NRVTAP will offer is answering tax questions, resolving e-filing and software issues.
If you receive a letter from the IRS or Minnesota Department of Revenue, you can reach out to NRVTAP and they will help you understand what the letter means and suggest options for how to respond.
Tax Preparing Software Options
Most available tax software is designed for U.S. tax residents, and will
assume
that you are also a resident. The software will generally not even ask questions to help you determine your tax status. If you use tax software without first confirming your residency status you may file an incorrect return, which you will need to fix by filing an amended return, and paying back any refunds, plus interest, that you received but were not eligible for.
However, there are some software options that do support preparation of nonresident tax forms (with or without U.S. income), and that may also help you in determining your tax residency. Tax software may also help you prepare state returns, depending on the company. Unless specifically stated, these software programs are not free, and you will have to purchase them.
Am I A Nonresident Alien?
(NoRTH’s free residency determination tool)
TaxSlayer (Free through the
NRVTAP website
)
You can use Taxslayer to prepare your 2023 return through October 31, 2024, even if the deadline for filing has passed.
Sprintax
You can use Sprintax to file even if the deadline has passed.
Glacier
Tax Providers
Nonresident Volunteer Tax Assistance Program
(NRVTAP): Assists with non-resident tax issues, including federal and state nonresident alien returns, as well as help to prepare
ITIN application
forms (with free CAA Services).
The Nonresident Tax Help Group
: Assist with non-resident tax issues, including federal and state nonresident alien returns, prior year and amended returns, dual-status returns, as well as help to prepare ITIN application forms (although no CAA Services).
GW Carter, Ltd
Certified Public Accountants: Dual year returns and complicated tax situations for resident and nonresident tax preparers.
+
Resources for Tax Residents
If you have determined that you are a resident for tax purposes, here are resources.
Nonresident Volunteer Tax Assistance Program (NRVTAP)
NoRTH and NRVTAP
now provides free tax assistance for
tax
residents!
NoRTH and NRVTAP provides free tax software, tools, guides, and video demos that are available on demand 24/7 for its members until October 2024. Individuals with an email that ends in .edu, .org, or .gov., can request free membership. For questions about membership contact
[email protected]
.
NRVTAP has completed their series of clinics and office hours for the tax season, and is no longer offering individual appointments for tax assistance. NRVTAP will continue to provide limited email support, but be aware that they may not be able to resolve all issues over email, and that response times will be longer after the end of April. The email support that NRVTAP will offer is answering tax questions, resolving e-filing and software issues.
If you receive a letter from the IRS or Minnesota Department of Revenue, you can reach out to NRVTAP and they will help you understand what the letter means and suggest options for how to respond.
Tax Vendors/Preparers
If you are filing as only a resident for tax purposes (not dual status), you should be able to use the tax preparers and vendors that are available to other U.S. citizens and tax residents.
The IRS has several options for free tax preparation assistance:
Free tax software for qualifying individuals:
IRS Free File Program
There are multiple vendors that provide free tax software through this link. Please note that each of them has different criteria for their free products, generally based on your total income and your age. Review your options carefully as not all software providers will prepare state tax returns for free.
Free tax preparation for qualifying individuals:
IRS VITA Tax Preparation Clinic Search
MN Dept. of Revenue Free Tax Preparation Clinic Search
The NoRTH & NRVTAP International Tax Clinic provides free tax assistance through this program.
There are other VITA tax clinics in the Twin Cities that will provide free tax preparation for qualifying taxpayers. Generally the criteria for service is based on your total income and location, and you will need to go to their site for services. Some clinics are appointment based, while others are walk-in and wait. These clinics will generally NOT assist nonresidents, so be sure to confirm your tax residency first.
This IRS tool has these and other helpful resources:
IRS: Tools for Individual Taxpayers
.
Consulting a Tax Professional
GW Carter, Ltd
Certified Public Accountants: Dual-year returns and complicated tax situations for resident and nonresident tax preparers.
+
Resources for Dual-Status Aliens
If you have determined that you are a dual-status alien for tax purposes, here are resources.
Tax Providers for Dual Status Aliens
The Nonresident Tax Help Group
- Assist with non-resident tax issues, including federal and state nonresident alien returns, prior year and amended returns, dual-status returns, as well as help to prepare ITIN application forms (although no CAA Services).
GW Carter
, Ltd Certified Public Accountants - Dual year returns and complicated tax situations for resident and nonresident tax preparers.
Other Tax Resources
Expand all
+
UMN Tax Information and Forms (1042-S and W-2)
Students who work at the university or receive a scholarship or fellowship may find these resources helpful:
UMN
Office of Human Resources
Tax Information Website for Students, Scholars, and Visitors
UMN Information for Students and Parents
UMN Tax Treaty Eligibility and Benefits
1042-S and W-2
Did you receive a stipend, scholarship, fellowship income, and/or travel grant from UMN during 2023? If so, you may need to have a 1042-S and/or W-2 form when preparing your income tax returns.
Please be aware that the UMN will not send these forms until mid to late March. After the forms are delivered, you can also access your W-2 form through MyU. If you want to know if you will receive 1042-S or W-2, please email
[email protected]
to ask. This requirement does not apply to individuals who only received tuition reductions or exemptions.
+
Phone and Email Scams
International students and scholars are targeted by phone and email scams. The Internal Revenue Service and other governmental agencies will
NEVER
contact you by phone to demand an immediate payment, and the IRS does not contact individual taxpayers by email or phone.
If you receive a call from someone saying you must pay immediately to resolve a tax problem, it is fake, so you should hang up.
If you receive an email from someone claiming they are the IRS, delete the email. Do not respond or click on any of the links in the email.
+
Filing with Incorrect Tax Residency Status
If you are classified as a Non-Resident, you may NOT file a Resident return. Residence, for tax purposes, is determined by the Substantial Presence Test, which considers your presence in the U.S. during the tax year and the two prior years. Individuals with an F or J visa may not count days toward this test depending on how long they have been in the U.S. on that visa (generally 5 years for F/J students, 2 years for other J visa holders).
Some organizations may tell you that you can choose, often because they do not know how to complete non-resident returns, so they would like to file a Resident return for you. It is not a matter of choice! Only people who are determined to have "Resident" Filing Status may complete a Resident Return. Most students and scholars will be classified as Non-Residents for tax purposes.
Locally, some free tax assistance sites have erroneously filed resident returns for non-residents, who were promised larger refunds by this method.
This could result in a charge of tax fraud against you, which may jeopardize your legal status
. The fact that your preparer made a mistake will not excuse you from liability. Please protect yourself!
Use
NRVTAP’s tax residency tool
to confirm your federal tax residency.
+
Taxpayer Identification Number
Few students will need to apply for an
Individual Taxpayer ID Number
(ITIN). The only students or scholars who need an ITIN are those with non-work U.S. income, such as scholarship or investment dividends. A Taxpayer ID number is NOT REQUIRED on the Form 8843, and working students will have a Social Security Number instead. ISSS has become aware of some local organizations that will offer a service for hire of applying for this Taxpayer ID number for you. There is no need for this. It is also important not to hand over your official documents to such an organization.
NRVTAP provides free ITIN assistance to international students and scholars at the University of Minnesota. They will help you confirm if you need and are eligible for an ITIN number, and assist you with completing the forms to apply for an ITIN number if you are eligible. Contact them at
i
[email protected]
.
Last updated: February 11, 2026
ISSS is a unit of the
Global Programs and Strategy Alliance
, the central international office for the University of Minnesota system.
© 2026 Regents of the University of Minnesota. All rights reserved.
The University of Minnesota is an equal opportunity educator and employer.
Privacy Statement
|
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