{"id":7026,"date":"2024-07-09T10:26:33","date_gmt":"2024-07-09T14:26:33","guid":{"rendered":"https:\/\/www.rochester.edu\/iso\/?page_id=7026"},"modified":"2026-01-29T13:03:52","modified_gmt":"2026-01-29T18:03:52","slug":"taxes","status":"publish","type":"page","link":"https:\/\/www.rochester.edu\/iso\/taxes\/","title":{"rendered":"US Tax System"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"","protected":false},"author":46,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-templates\/one-column.php","meta":{"_acf_changed":false,"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-7026","page","type-page","status-publish","hentry"],"acf":{"lead_in":"","display_title":"Taxes, SSNs, and ITINs","subtitle":"","call_to_action":"","hero_image_placement":"no_image","hero_media":"images","hero_pattern_option":"","hero_video":"","hero_image_landing":"","hero_image_landing_two":"","hero_image_landing_three":"","content_modules_above":[{"acf_fc_layout":"text","anchor":"","css_class":"","title":"","content":"Every international student, scholar, and employee present in the United States during the calendar year (January 1\u2013 December 31) must file a tax return by the following April. Even if you did not earn income, all nonresidents for tax purposes must report their presence in the U.S. For those present in the U.S. during the 2025 calendar year, the tax filing deadline is Wednesday, April 15, 2026.\r\n\r\nThe consequences for failing to complete your tax return could include fines and denial of future immigration benefits, such as denial of visa renewals and denial of change of status requests.\r\n\r\nLearn more about the US tax system on this page.\r\n\r\nIf you were nonresident in 2021 and recently received a Recovery Rebate Credit (RRC) payment from the IRS, this was an error. You must return the payment immediately to avoid owing interest. Please review our <a href=\"https:\/\/www.rochester.edu\/iso\/taxes\/#Rebate\">guidance for returning the payment<\/a>.","background_color":"#ffffff","width":"width-medium"}],"sidebar":"show__sidebar","sidebar_feed":"menu_select","menu":"66","page_links":[{"page_links__link":{"title":"Sprintax","url":"https:\/\/www.rochester.edu\/iso\/taxes\/sprintax\/","target":""}}],"sub_menu":"","content_modules":[{"acf_fc_layout":"text","anchor":"","css_class":"","title":"","content":"<em><strong>Important note: ISO staff are not tax professionals and cannot give tax advice, or complete or file your tax forms for you.<\/strong><\/em>\r\n\r\n<em><strong>The information on this page provides an overview of the U.S. tax reporting process. For further guidance, you should consult the Internal Revenue Service (IRS) or a qualified tax accountant.<\/strong><\/em>","background_color":"#ffc70a","width":"width-medium"},{"acf_fc_layout":"table_of_contents","anchor_id":"","css_classes":"","title":"","content":"","bg_color":"#ffffff","layout":"cover_photo","image":18172,"call_to_action":"","aceppted_headings":["h2"],"ignored_headings":""},{"acf_fc_layout":"text","anchor":"","css_class":"","title":"<h2>US Tax System Overview<\/h2>","content":"In the United States, all kinds of income are taxable, including wages, non-service scholarships, awards, and interest payments. Each type of income may be taxed differently based on the category, amount, or recipient of the payment.\r\n\r\nEach spring, employers, banks, and other institutions issue individual summaries of all financial activities for the previous year. Individuals use these documents to complete and file their tax return. Once an individual\u2019s earnings for the year are summarized and totaled, the actual tax amount owed for the year can be calculated. Any money withheld from payments during the year is counted as taxes already paid and refunds are granted when total withholdings are greater than the tax obligation. However, if more taxes are owed than the amount withheld during the year, individuals are responsible for making the required payment.\r\n\r\nThe federal tax agency is called the Internal Revenue Service (IRS). In addition, each <a href=\"#state\">US state<\/a>\u00a0has its own tax agency and regulations.","background_color":"#f4f4f4","width":"width-medium"},{"acf_fc_layout":"text","anchor":"residency","css_class":"","title":"<h2>Tax Residency Category<\/h2>","content":"Your <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/determining-an-individuals-tax-residency-status\">tax residency category<\/a> is determined by your immigration status and time in the US. You\u2019ll be categorized for tax purposes as\u00a0either a nonresident alien or resident alien.\r\n\r\n<strong>Your tax residency category has no bearing on your actual residency status with US immigration<\/strong>. Also, your federal tax residency status may differ from your state level residency status.\r\n\r\nYou can find out your federal tax residency category in one of the following ways:\r\n<ol>\r\n \t<li>If you\u2019re receiving payments from the University of Rochester, you\u2019ll have received a link to create a Sprintax Calculus account. After you have completed the forms, your Sprintax Calculus Tax Summary will list your tax residency category, as well as the timeframe when that category might change, OR<\/li>\r\n \t<li>If you\u2019re preparing to file your annual income tax forms, the Sprintax tax preparation software will calculate your residency to support your compliance with tax requirements.<\/li>\r\n<\/ol>","background_color":"#ffffff","width":"width-medium"},{"acf_fc_layout":"accordion_new","anchor_id":"documents","classes":"","title":"<h2>Tax Forms and Income Documents<\/h2>","description":"","background":"plain","background_color":"#ffffff","style":"row_blank","expand":"no","accordions":[{"acf_fc_layout":"accordion","accordion_title":"Form 8843 (Statement for Exempt Individuals and Individuals with a Medical Condition)","icon":"","row_content":"All nonresident aliens who are in the US on F-1, J-1, F-2, or J-2 visas are required to file Form 8843, even if you earned no US income. <a href=\"https:\/\/apps.irs.gov\/app\/vita\/content\/0607\/0607_02_005.jsp\">Reference tips for completing Form 8843.<\/a>","accordion_anchor":""},{"acf_fc_layout":"accordion","accordion_title":"Form 1040-NR (US Nonresident Alien Income Tax Return)","icon":"","row_content":"Form 1040-NR is the income tax return form that nonresident aliens in the U.S. have to file if they had any income from US sources throughout the year.","accordion_anchor":""},{"acf_fc_layout":"accordion","accordion_title":"Form 1040 (US Individual Income Tax Return)","icon":"","row_content":"Form 1040 is the income tax return that resident aliens in the US have to file if they had any income from US sources throughout the year.","accordion_anchor":""},{"acf_fc_layout":"accordion","accordion_title":"W-2 (Wage and Tax Statement)","icon":"","row_content":"A W-2 is a summary of all wages paid from a single employer and taxes withheld during the previous calendar year. If you worked for multiple US employers during the calendar year, you\u2019ll receive a separate W-2 from each employer.\r\n\r\n<strong>University of Rochester Employees:<\/strong> If you selected electronic delivery of your W-2 from the University, you\u2019ll be able to print this form by logging in to your\u00a0<a href=\"https:\/\/www.rochester.edu\/hrms\"><strong>HRMS account<\/strong><\/a> (click on \u201cMain Menu,\u201d then click \u201cSelf-Service,\u201d then select \u201cPayroll and Compensation\u201d). Otherwise, this form will be mailed to the address in your HRMS record.","accordion_anchor":""},{"acf_fc_layout":"accordion","accordion_title":"1042-S (Foreign Person\u2019s US Source Income Subject to Withholding)","icon":"","row_content":"The 1042-S is used to report payments made to non-US citizens, including:\r\n<ul>\r\n \t<li>Fellowship \/ assistantship payments<\/li>\r\n \t<li>Wages that are exempt from taxes under a treaty<\/li>\r\n \t<li>Awards or royalties<\/li>\r\n<\/ul>\r\n<strong>Note:<\/strong>\u00a0If you are con<span style=\"font-size: 1.25rem;\">sidered a resident alien for federal tax purposes, and received a fellowship \/ assistantship from the University of Rochester, you will not receive a 1042-S, but instead will receive an \u2018End of Year Letter\u2019.<\/span>","accordion_anchor":""},{"acf_fc_layout":"accordion","accordion_title":"1099 (Information Return)","icon":"","row_content":"A 1099 is used for documenting different types of payments from someone that typically isn\u2019t your employer. There are different 1099 forms that report various types of income, such as earnings working as a freelancer or independent contractor, interest earned from a bank account, dividend payments or distributions, and more.\r\n\r\nThe government does not always require that a 1099 be issued if the income is below a specified dollar amount. Your tax return forms, however, should still list the total earnings and income during the previous calendar year.\r\n\r\nIf you have a US bank account but it earned less than $10 in interest, then the bank will not send a 1099, and you do not have to report the interest on your tax return.","accordion_anchor":""},{"acf_fc_layout":"accordion","accordion_title":"1098-T (Tuition Statement)","icon":"","row_content":"The University of Rochester must file Form 1098-T for each student enrolled for the given calendar year and for whom a reportable transaction is made. However, the IRS does not require the University to provide a 1098-T for:\r\n<ul>\r\n \t<li>Courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program.<\/li>\r\n \t<li>Nonresident alien students.<\/li>\r\n \t<li>Students whose qualified tuition and related expenses are entirely waived or paid with scholarships and\/or grants.<\/li>\r\n \t<li>Students whose expenses are covered by a formal third-party billing arrangement.<\/li>\r\n<\/ul>\r\nThe University\u2019s\u00a0<a href=\"https:\/\/www.rochester.edu\/adminfinance\/bursar\/\"><strong>Bursar's Office<\/strong><\/a>\u00a0is responsible for all 1098-T forms for the University.","accordion_anchor":""}]},{"acf_fc_layout":"accordion_new","anchor_id":"","classes":"","title":"<h2>Tax Reporting Requirements<\/h2>","description":"","background":"plain","background_color":"#ffffff","style":"row_blank","expand":"no","accordions":[{"acf_fc_layout":"accordion","accordion_title":"Nonresident alien for federal tax purposes","icon":"","row_content":"<ul>\r\n \t<li>You must file\u00a0<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8843\">Form 8843<\/a>, even if you didn\u2019t receive any type of US income during the calendar year.<\/li>\r\n \t<li>If you had income, you must\u00a0<strong>report all US earnings using <\/strong><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1040-nr\">Form 1040-NR<\/a>. This form will also allow you to request a refund for any tax withholdings greater than the calculated tax amount you ultimately owe.<\/li>\r\n \t<li>You may also need to file a state tax return for any state where you earned income.<\/li>\r\n \t<li>You aren\u2019t eligible for common credits and deductions available to US citizens or Permanent Residents.<\/li>\r\n \t<li>You\u2019re eligible to utilize <a href=\"https:\/\/www.sprintax.com\/\">Sprintax<\/a>. If you prefer to complete the forms on your own, you may access the\u00a0<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8843\"><strong>IRS website<\/strong><\/a><\/li>\r\n<\/ul>","accordion_anchor":""},{"acf_fc_layout":"accordion","accordion_title":"Resident alien for federal tax purposes","icon":"","row_content":"<ul>\r\n \t<li><strong>You do\u00a0NOT\u00a0have to file Form 8843.<\/strong><\/li>\r\n \t<li>If you had income, you must\u00a0<strong>report US earnings using <\/strong><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1040\">Form 1040<\/a><strong>, subject to a standardized threshold.\u00a0<\/strong>If your income for the calendar year was less than that threshold, you\u2019re not required to file a tax return. However, if taxes were withheld from your payments throughout the year, you must file a tax return to calculate any refund amount and to collect this money back from the government.<\/li>\r\n \t<li>In your first year as a resident alien for federal tax purposes, you could be a nonresident alien for part of the year and resident alien for the other part of the year. This is commonly referred to as a <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/taxation-of-dual-status-individuals\">dual-status taxpayer<\/a>. Under this status, you may not be eligible for most tax credits. You\u2019re also not allowed to file a joint tax return with your spouse, even if they are a US citizen or resident alien.<\/li>\r\n \t<li>In subsequent years, as a resident alien for tax purposes, you\u2019ll be eligible for the same credits and deductions as a US citizen or Permanent Resident.\u00a0However, resident aliens may have many tax items to consider under US tax policy, such as reporting worldwide income. However others, such as the <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/foreign-tax-credit-choosing-to-take-credit-or-deduction\">Foreign Tax Credit<\/a>, can be utilized to lessen the burden of US tax.<\/li>\r\n \t<li>You may also need to file a state tax return for any state where you earned income.<\/li>\r\n \t<li>You\u2019re eligible to use a variety of widely available tax preparation tools in the US.<\/li>\r\n<\/ul>","accordion_anchor":""},{"acf_fc_layout":"accordion","accordion_title":"Document retention guidelines","icon":"","row_content":"Whether you e-file or file paper forms by mail, the law requires you to\u00a0<strong>keep paper copies for at least 3 years<\/strong>\u00a0of the tax forms you submit to the federal government and any state government agency.\u00a0 This documentation will be needed if there is any error on your tax forms, or you have a need to verify compliance with tax reporting requirements for immigration or other purposes.","accordion_anchor":""}]},{"acf_fc_layout":"text","anchor":"state","css_class":"","title":"<h2>State Taxes<\/h2>","content":"State taxes vary by the state where income was earned during the tax year. As a result, forms must be filed separately for each state.\r\n\r\nFor example, if you worked for the University of Rochester (in New York state) and completed a summer internship in Pennsylvania, then you may need to file several forms, including:\r\n<ol>\r\n \t<li>a federal tax return for all US earnings and income<\/li>\r\n \t<li>a state tax return for New York<\/li>\r\n \t<li>a state tax return for Pennsylvania<\/li>\r\n<\/ol>\r\nEach state will determine whether you are considered a resident for tax purposes, depending on the laws of that state. Your state tax residency category may differ from your federal tax residency category. This state-level determination can impact what income and withholdings you must report and what forms to file.\r\n\r\nCheck with each state\u2019s appropriate government office to determine your tax filing needs for those earnings.\r\n<h3>New York State (NYS)<\/h3>\r\nNew York State does not follow the same residency guidelines as the Internal Revenue Service (IRS). If you lived and\/or worked in New York during the calendar year, you must confirm your own NY tax residency category, but, in general:\r\n<ul>\r\n \t<li><strong>All full-time undergraduate international students <\/strong>are considered\u00a0NYS nonresidents for income tax purposes.<\/li>\r\n \t<li><strong>All other international students, scholars and employees<\/strong> are considered\u00a0NYS residents for income tax purposes\u00a0if you maintain a permanent residence in New York for more than 11 months of the year and spend 184 days (six months) or more in the state during that tax year.<\/li>\r\n<\/ul>\r\n<strong>This determination is only for New York State tax purposes<\/strong> and does not change your residency status under U.S. immigration regulations.\r\n<h4>NYS forms and instructions<\/h4>\r\n<ul>\r\n \t<li>If you are a NYS resident for tax purposes, download\u00a0<a href=\"https:\/\/www.tax.ny.gov\/pdf\/current_forms\/it\/it201_fill_in.pdf\"><strong>Form IT-201<\/strong><\/a><a href=\"https:\/\/www.tax.ny.gov\/pdf\/current_forms\/it\/it201_fill_in.pdf\"><strong>.<\/strong><\/a><\/li>\r\n \t<li>If you are a NYS nonresident for tax purposes, download\u00a0<a href=\"https:\/\/www.tax.ny.gov\/pdf\/current_forms\/it\/it203_fill_in.pdf\"><strong>Form IT-203<\/strong><\/a><a href=\"https:\/\/www.tax.ny.gov\/pdf\/current_forms\/it\/it203_fill_in.pdf\"><strong>.<\/strong><\/a><\/li>\r\n<\/ul>\r\nThe instructions mention e-filing. <strong>However, individuals in their \u201c<\/strong><a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/taxation-of-dual-status-individuals\"><strong>Dual Status<\/strong><\/a><strong>\u201d year (i.e., their first year as a resident alien for tax purposes) cannot e-file.<\/strong> You must file on paper. If you\u2019re not certain, it\u2019s safest to file paper forms to NYS by mail.","background_color":"#f4f4f4","width":"width-medium"},{"acf_fc_layout":"accordion_new","anchor_id":"preparation","classes":"","title":"<h2>Tax Preparation Resources and Support<\/h2>","description":"","background":"plain","background_color":"#ffffff","style":"row_blank","expand":"no","accordions":[{"acf_fc_layout":"accordion","accordion_title":"Nonresident alien for federal tax purposes","icon":"","row_content":"We\u2019re thrilled to partner with <a href=\"https:\/\/taxprep.sprintax.com\/uni-lp.html?utm_ref=uni-of-rochester-lp\"><strong>Sprintax<\/strong><\/a> to provide you with an easy-to-use tax preparation software designed for nonresident students and scholars in the US.\r\n\r\nAfter you login to Sprintax, you\u2019ll be asked a series of questions about the time you\u2019ve spent in the US over recent years. Sprintax will then determine your tax residency category. If it determines that you\u2019re a nonresident alien for federal tax purposes, you can continue to use the software and respond to a series of guided questions. Sprintax will then complete and generate the tax forms you need to send to the tax authorities.\r\n\r\n<strong>Please be sure to access the <\/strong><a href=\"https:\/\/taxprep.sprintax.com\/autouor\"><strong>University of Rochester\u2019s Sprintax portal through our direct link<\/strong><\/a><strong> to ensure Sprintax covers your federal filing fee.<\/strong>\r\n\r\nFor a fee, Sprintax will also assist with any state filing requirements.\r\n\r\nIf Sprintax determines that you\u2019re a resident alien for federal tax purposes, you won\u2019t be able to continue using the software.\r\n\r\n<a href=\"https:\/\/www.youtube.com\/watch?v=KZY4_bDF8HI\">YouTube Sprintax resources are available<\/a>, including details on their Nonresident Tax Webinars.","accordion_anchor":""},{"acf_fc_layout":"accordion","accordion_title":"Resident alien for federal tax purposes","icon":"","row_content":"Individuals who are considered resident for federal tax purposes have a number of resources available to them, including:\r\n<ul>\r\n \t<li>IRS Free File.<\/li>\r\n \t<li>Commercially available tax preparation software, such as TurboTax, TaxAct, and Tax Slayer.<\/li>\r\n \t<li>Certified tax professionals.<\/li>\r\n<\/ul>","accordion_anchor":""},{"acf_fc_layout":"accordion","accordion_title":"Internal Revenue Services (IRS) resources","icon":"","row_content":"<a href=\"https:\/\/www.irs.gov\/filing\/free-file-do-your-federal-taxes-for-free\"><strong>IRS Free File<\/strong><\/a> lets qualified taxpayers prepare and file federal income tax returns online using guided tax preparation software. It\u2019s safe, easy and no cost to you. Those who don\u2019t qualify can still use Free File Fillable Forms.\r\n\r\nVisit the\u00a0<a href=\"https:\/\/www.irs.gov\/\"><strong>IRS website<\/strong><\/a>\u00a0for more information on:\r\n<ul>\r\n \t<li>Taxation of non-US citizens (<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p519.pdf\"><strong>IRS Publication 519 PDF<\/strong><\/a>)<\/li>\r\n \t<li>Guidance and resources specifically for\u00a0<a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/foreign-students-and-scholars\"><strong>foreign students and scholars<\/strong><\/a><\/li>\r\n \t<li>Frequently asked questions about\u00a0<a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/frequently-asked-questions-about-international-individual-tax-matters\"><strong>international individual tax matters<\/strong><\/a><\/li>\r\n<\/ul>","accordion_anchor":""},{"acf_fc_layout":"accordion","accordion_title":"Professional Tax Consultant","icon":"","row_content":"Individuals who are considered resident alien for tax purposes, or those with more complex tax situations, may choose to hire a professional tax preparer. Such services are available for a fee.\r\n\r\n<em>The University of Rochester does not vouch for or vet the below services; it is not responsible for their advice or any outcomes, and individuals are responsible for making arrangements and negotiating payments.<\/em>\r\n<ul>\r\n \t<li><strong>Steve Kunkle, CPA, MBA<\/strong>\r\n<ul>\r\n \t<li>Location: Brighton Securities, 1703 Monroe Avenue, Rochester, NY 14618<\/li>\r\n \t<li>Phone: 585-340-2248<\/li>\r\n \t<li>Email: skunkle@brightonsecurities.com<\/li>\r\n<\/ul>\r\n<\/li>\r\n \t<li><strong>Phuong Nguyen, CPA, MBA, CISA:<\/strong>\u00a0provides virtual tax\/finance advisory services. Flexible outside of business hours. Appointments available upon request. Discounts available for students or first-time clients.\r\n<ul>\r\n \t<li>Email:\u00a0<a href=\"mailto:proflexcpa@gmail.com\"><strong>proflexcpa@gmail.com<\/strong><\/a><\/li>\r\n \t<li>Direct message via <a href=\"https:\/\/urldefense.com\/v3\/__https:\/www.linkedin.com\/in\/phuongthanhnguyen\/__;!!CGUSO5OYRnA7CQ!dAOWdYiw5t7-l0FM4Q0Q51cxB_sogJZz-GADlYyOEG-5AuyUMvojgrBdeeKMxO0nqtznggB-vzqowOHVMwhxWa6epzI$\">LinkedIn<\/a> or <a href=\"https:\/\/urldefense.com\/v3\/__https:\/join.slack.com\/t\/phuongnguyencpa\/shared_invite\/zt-1nrrs2blz-AaasCoX7*KeQbtzCB9fQQg__;fg!!CGUSO5OYRnA7CQ!dAOWdYiw5t7-l0FM4Q0Q51cxB_sogJZz-GADlYyOEG-5AuyUMvojgrBdeeKMxO0nqtznggB-vzqowOHVMwhx-_SdNPY$\">Slack<\/a><\/li>\r\n<\/ul>\r\n<\/li>\r\n \t<li><strong>H&amp;R Block:<\/strong>\r\n<ul>\r\n \t<li>Location one: 921 Genesee Street, Rochester, NY 14611\r\n<ul>\r\n \t<li>Phone: 585-436-0763<\/li>\r\n<\/ul>\r\n<\/li>\r\n \t<li>Location two: 1000 Hylan Drive, Rochester, NY 14623\r\n<ul>\r\n \t<li>Phone: 585-424-232<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n<ul>\r\n \t<li><strong>Welker Mojsej &amp; DelVecchio: <\/strong>Certified Public Accountants, LLC\r\n<ul>\r\n \t<li>Address: 1200 Jefferson Road, Suite 300, Rochester, NY\u00a014623<\/li>\r\n \t<li>Phone: 585-292-1041<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>","accordion_anchor":""},{"acf_fc_layout":"accordion","accordion_title":"Complete and file your own tax forms","icon":"","row_content":"You don\u2019t have to use any of the resources listed above. Many students, scholars and employees choose to complete their own tax forms and mail their return directly to the IRS. The instruction sheet that prints with your tax return or forms will provide you with the information regarding which documents should be included with your tax return and the appropriate mailing address.\r\n\r\nBe aware, in the days leading up to income tax deadline, many USPS locations will have longer than normal wait times to buy postage and\/or send mail.","accordion_anchor":""},{"acf_fc_layout":"title","sub_heading":"Government offices"},{"acf_fc_layout":"accordion","accordion_title":"Federal\/IRS","icon":"","row_content":"Taxpayer Assistance Centers (TACs) provide an IRS office for individuals to visit for specific tax related services. All TACs now operate by appointment only and must be scheduled using the phone number provided below.\r\n<h5>Schedule an appointment<\/h5>\r\n<ul>\r\n \t<li>To schedule an appointment, call: 844-545-5640<\/li>\r\n \t<li>Appointment hours: Monday through Friday, 8:30 am to 4:30 pm<\/li>\r\n \t<li>Customer service available to help you schedule an appointment: Monday through Friday, 7:00 am to 7:00 pm<\/li>\r\n<\/ul>\r\n<h5><strong>Rochester TAC <\/strong><\/h5>\r\n<ul>\r\n \t<li>Local TACs office location: 255 East Avenue, Rochester, NY 14604<\/li>\r\n \t<li>For office information: 585-269-7307<\/li>\r\n \t<li><a href=\"https:\/\/www.irs.gov\/help\/contact-your-local-irs-office\">Reference specific services provided Rochester TAC<\/a><\/li>\r\n<\/ul>\r\n<h5><strong>Tips for your appointment<\/strong><\/h5>\r\n<ul>\r\n \t<li>Have your SSN\/ITIN available when contacting the IRS<\/li>\r\n \t<li>TACs are often located in Federal Office Buildings and may not allow visitors to bring in cell phones with camera capabilities.<\/li>\r\n<\/ul>","accordion_anchor":""},{"acf_fc_layout":"accordion","accordion_title":"New York State (NYS)","icon":"","row_content":"Visit the\u00a0<a href=\"http:\/\/www.tax.ny.gov\/\"><strong>New York State Department of Taxation website<\/strong><\/a>\u00a0for more information or contact the department:\r\n<ul>\r\n \t<li>Local Office: 340 East Main Street, Rochester, NY\u00a0 14604<\/li>\r\n \t<li>For forms and publications, call: 800-462-8100<\/li>\r\n \t<li>For tax guidance, call: 800-225-5829<\/li>\r\n<\/ul>","accordion_anchor":""},{"acf_fc_layout":"accordion","accordion_title":"Other states","icon":"","row_content":"<a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/state-government-websites\">Contact each state\u2019s Department of Taxation and Revenue<\/a> or do an internet search with the state name and \u201cincome tax forms\u201d.","accordion_anchor":""}]},{"acf_fc_layout":"text","anchor":"Rebate","css_class":"","title":"<h2><strong>IRS Erroneous Issuance of 2021 Recovery Rebate Credit<\/strong><\/h2>","content":"In January 2025, the IRS began issuing refunds to individuals who did not claim the Recovery Rebate Credit (RRC) in their 2021 tax return. Many nonresidents have reported receiving these payments, which unfortunately is an error. If you were considered nonresident for federal tax purposes in 2021, you were not eligible to claim the RRC, and are not entitled to the refund.\r\n\r\nIf you were a nonresident in 2021 and have mistakenly received this payment of $1400, you must <strong>return the check to the IRS immediately<\/strong>.\r\n\r\nIf your refund was a paper Treasury check and hasn\u2019t been cashed:\r\n\r\n1. Write \u201cVoid\u201d in the endorsement section on the back of the check.\r\n\r\n2. Mail the voided Treasury check to the appropriate IRS location. The location is based on your state of residency. Use the mailing address listed in the <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-3911\">About Form 3911<\/a>\u00a0page for the state you live in. For those living in New York, the IRS address is:\r\n\r\n<strong>Brookhaven Internal Revenue Service\r\n1040 Waverly Ave.\r\nHoltsville, NY 11742<\/strong>\r\n\r\n3. Do not staple, bend, or paper clip the check.\r\n\r\n4. Include a note stating \"Return of erroneous refund check\" and give a brief explanation of the reason for returning the refund check. You can state in the note that you were a nonresident alien in 2021 and do not meet the eligibility requirements for the 2021 Recovery Rebate Credit.\r\n\r\n&nbsp;\r\n\r\nIf your refund was a paper Treasury check and has been cashed, or if your refund was a direct deposit:\r\n<ol>\r\n \t<li>Submit a personal check, money order, etc., immediately, but no later than 21 days, to the appropriate IRS location. The location is based on your state of residency. Use the mailing address listed in the\u00a0<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-3911\">About Form 3911<\/a> page for the state you live in. For those living in New York, the IRS address is:<\/li>\r\n<\/ol>\r\n<strong>Brookhaven Internal Revenue Service\r\n1040 Waverly Ave.\r\nHoltsville, NY 11742 <\/strong>\r\n\r\n2. Write on the check\/money order: \u201cPayment of Erroneous Refund,\u201d the tax period for which the refund was issued (2021), the account type ((IMF) individual) and your taxpayer identification number (Social Security number or individual taxpayer identification number).\r\n\r\n3. Include a note stating \"Payment of erroneous refund\" and give a brief explanation of the reason for returning the refund. You can state in the note that you were a nonresident alien in 2021 and do not meet the eligibility requirements for the 2021 Recovery Rebate Credit.\r\n\r\n4. Cashing an erroneous refund check may result in interest due to the IRS.\r\n\r\n&nbsp;\r\n\r\nPlease note that if you call the IRS and are told by an IRS representative that you are entitled to the RRC payment, this is incorrect. Please refer to Question 1 of the 2021 RRC FAQ page for eligibility requirements.\u00a0<a href=\"https:\/\/nam12.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.irs.gov%2Fnewsroom%2F2021-recovery-rebate-credit-topic-c-eligibility-for-claiming-a-recovery-rebate-credit-on-a-2021-tax-return&amp;data=05%7C02%7Csusan.latorre%40tamucc.edu%7Cdd958838253f4079b50608dd33feb8b6%7C34cbfaf167a64781a9ca514eb2550b66%7C0%7C0%7C638723891332250913%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=56J1jKt9g4Ny7VKxtsWbld6Zfs5t%2FXzVMlux4PDbyTQ%3D&amp;reserved=0\">https:\/\/www.irs.gov\/newsroom\/2021-recovery-rebate-credit-topic-c-eligibility-for-claiming-a-recovery-rebate-credit-on-a-2021-tax-return<\/a>.\r\n\r\nSadly, verbal advice from the IRS is no defense to keeping an erroneous refund, so please take the steps above to return the payment immediately.","background_color":"#f4f4f4","width":"width-medium"},{"acf_fc_layout":"text","anchor":"","css_class":"","title":"<h2>Taxpayer Identification (SSN and ITIN)<\/h2>","content":"If you receive payments from a US-based source, you\u2019ll typically require a US taxpayer identification number to file your taxes.\r\n<h3><strong>Social Security Number (SSN)<\/strong><\/h3>\r\nTo be eligible for a Social Security Number (SSN) you must have employment. <a href=\"\/iso\/scholars-employees\/j-1-scholars\/\">J-1 scholars<\/a>\u00a0and employees in visa categories such as <a href=\"\/iso\/scholars-employees\/h-1b\/\">H-1B<\/a>, <a href=\"\/iso\/scholars-employees\/tn\/\">TN<\/a>, and <a href=\"\/iso\/scholars-employees\/o-1\/\">O-1<\/a>\u00a0are automatically eligible to apply for their SSN due to the employment-based nature of their immigration status. F-1 and J-1 students will need to <a href=\"\/iso\/current-students\/working\/\">secure authorized employment<\/a>\u00a0before they can apply.\r\n\r\n<a href=\"\/iso\/taxes\/ssn\/\">Visit our Social Security Number page<\/a>\u00a0for more details on required documentation and the application process.\r\n\r\n<a class=\"button button--blue ghost-button--blue\" href=\"\/iso\/taxes\/ssn\/\">Social Security Number overview<\/a>\r\n<h3>Individual Taxpayer Identification Number (ITIN)<\/h3>\r\nThe IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a Social Security number (SSN) from the Social Security Administration (SSA).\r\n\r\nNon-service \/ academically required positions (i.e., Graduate Assistantship, Graduate Fellowship) are not considered employment.\u00a0 However, the payments for these positions may be taxable.\u00a0 Students or scholars in receipt of a non-service payment, may need to apply for an ITIN.\r\n\r\n<a href=\"\/iso\/taxes\/itin\/\">Visit our ITIN page<\/a>\u00a0for more details on required documentation and the application process.\r\n\r\n<a class=\"button button--blue ghost-button--blue\" href=\"\/iso\/taxes\/itin\/\">Individual Taxpayer Identification Number overview<\/a>\r\n<h3>What if I\u2019m not eligible for the SSN or ITIN?<\/h3>\r\nNot all international students need a taxpayer identification number. If you didn\u2019t receive any payments throughout the year, you don\u2019t need a Social Security Number or Individual Taxpayer Identification Number to file <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8843\">Form 8843<\/a>.\r\n\r\nIf your circumstances change, ISO can help you assess your eligibility and need for either the SSN or ITIN.\r\n<h3>Keeping your information safe<\/h3>\r\nKeep in mind that these identification numbers are an important component of your financial identity in the US and should be kept safe and confidential. Please <a href=\"\/iso\/living\/legal-issues\/\">review our guidance on avoiding scams<\/a> for more information.\r\n\r\n<a class=\"button button--blue ghost-button--blue\" href=\"\/iso\/living\/legal-issues\/\">Protect yourself from identity theft<\/a>","background_color":"#ffffff","width":"width-medium"}]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>US Tax System - International Services Office - University of Rochester<\/title>\n<meta name=\"description\" content=\"The international community at the University of Rochester can learn more about US taxes, residency categories, and requirements.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rochester.edu\/iso\/taxes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"US Tax System - 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