U.S. Taxes

Some countries are eligible for varying amounts of income exemption from taxation under tax treaties between their home government and the United States. IRS Publication 901 lists current U.S. tax treaties. 

If a student or scholar needs to set up a tax treaty withholding exemption with an employer other than USC, they should use IRS Form 8233. 

Tax treaties apply only to federal taxes, not state or local taxes.

The Federal Insurance Contributions Act (FICA) requires taxation on income earned to fund federal programs that provide benefits for U.S. citizens and permanent residents when they retire, are disabled or are the children of deceased workers. Funds withheld for FICA are reflected on paycheck stubs and the Form W-2 boxes 4 and 6.

The following categories of students and scholars are exempt from paying FICA taxes, meaning that these taxes should not be deducted from their paychecks.

The mechanism for the exemptions is found in Internal Revenue Code 3121(b)(19) and is available to individuals in F-1 and J-1 status. It is a blanket exemption, and the only qualification is that the person is a nonresident for tax purposes and that the work is authorized (e.g., CPT, OPT, AT).  Refer to IRS Publication 519 for additional information.

How to Obtain Reimbursements of FICA Withholdings

If a student or scholar’s employer has mistakenly withheld FICA taxes, the student or scholar must work with their employer directly to request a reimbursement. If the employer will not assist with this matter, the student or scholar must file IRS Form 843 and IRS Form 8316 to request reimbursement. Learn more about getting a refund of taxes withheld in error on the IRS website.

In the event an F-1 or J-1 student or scholar is employed by USC and USC withheld FICA taxes in error, contact University Payroll Services at payroll@usc.edu.

This form shows the total income earned and the withheld income tax at the state and federal levels. Workers receive a W-2 from each employer and thus may have multiple W-2s to include in their federal and state tax filings. 

Information about Form W-2 for F-1 and J-1 students and scholars employed by USC is available on the USC Payroll Services website.

The purpose of this form is to report U.S. taxable income and U.S. income tax withholding for:

• Scholarships, fellowships or grants awarded to students or postdoctoral fellows, and compensation for services rendered.
• Income claimed as exempt from U.S. income tax under a tax treaty. Treaties are claimed by filing Form 8233.

Information about Form 1042-S for F-1 and J-1 students and scholars employed by USC is available on the USC Payroll Services website.

This form lists any interest earned on bank accounts, stocks, funds and similar assets that students may need to claim. It also reflects any income earned as an independent consultant or through a temporary/staffing agency.

A Form 1098-T is provided to some students to notify them of their potential eligibility for federal income tax credits. The majority of international students and scholars are not eligible to claim education expense tax credits on their federal tax forms as they are not U.S. citizens, permanent residents, married to a U.S. citizen or permanent resident, allowed to legally be claimed as a dependent by a U.S. citizen or permanent resident, or have not been in the U.S. long enough to file taxes as a resident for federal tax purposes.

USC is required by the IRS to report payments received for qualified tuition and related expenses for the tax year ending on December 31 of the preceding calendar year. The Form 1098-T is the tax document used to report these payments. Students who file income taxes in the United States can use the Form 1098-T as an informational tax document used to determine eligibility for income tax credits.  

For more information about eligibility, please review IRS Publication 970. If eligible, please see USC’s Student Financial Services website for questions about Form 1098-T.

All nonresident aliens in F or J visa status and their dependents must file Federal Form 8843 and a statement of non-residence every tax season, even if no income was earned. Tax tools for international students, such as Sprintax, can assist students with completing and filing this required form.

Other important tax forms and publications include:

• 1040NR: U.S. Nonresident Alien Income Tax Return
• State of California 540NR and instructions
• Publication 519: U.S. Tax Guide for Aliens
• Publication 901: U.S. Tax Treaties
• Form 8233: Request for Tax Treaty Exemption
• Form 843 and Form 8316: Incorrect Withholding of FICA Tax

Nonresident aliens may file U.S. taxes in the following ways:

• Use the Sprintax tax preparation software
• Self-file; refer to the following resources for instructions:
  • IRS: Foreign Students, Scholars, Teachers, Researchers and Exchange Visitors
  • State of California Franchise Tax Board website
• Get assistance from USC Volunteer Income Tax Assistance (VITA).
• Hire a private tax specialist. OIS recommends Gary Engler, Certified Public Accountant (CPA).

Resident aliens may file U.S. taxes in the following ways:

• Self-file; refer to the following for instructions:
  • IRS: Foreign Students, Scholars, Teachers, Researchers and Exchange Visitors
  • State of California Franchise Tax Board website
• Get assistance from USC Volunteer Income Tax Assistance (VITA).
• Use a Certified Public Accountant (CPA) or tax preparation vendor for Hire, such as TurboTax or H&R Block.
• Hire a private tax specialist. OIS recommends Gary Engler, Certified Public Accountant (CPA).

When F and J students and scholars submit tax forms to the U.S. government, they are making a legal, recorded statement of their status and eligibility, which must be accurate. False filings can seriously impact future immigration eligibility and status. 

If a student or scholar has filed incorrect tax forms, OIS strongly encourages seeking assistance from either a Certified Public Accountant (CPA), tax attorney or licensed tax firm to make corrections as soon as possible to avoid any penalties. These services will incur a charge to be determined by the service provider.

Sprintax tax preparation software:

• Calculates the substantial presence test to determine the foreign national’s U.S. residency status.
• Checks each type of payment against any applicable tax treaty to ensure that the individual takes advantage of any tax treaty benefits.
• Checks whether the individual is eligible for “away-from-home” expenses (if residing in the United States for less than 12 months).
• Completes the correct federal tax form, free of charge.
• Completes the correct state income tax form(s). A fee applies.
• Prepares any additional statements or attachments, as applicable, including Form 2106, Form 8843, Schedule C and/or Scholarship/Fellowship Grant Statement.
• Prints the tax return and all additional attachments. Please note that the IRS does not allow nonresident aliens to file a tax return electronically.
• Provides detailed instructions on how to submit and which documents to attach to the tax return.
• Allows students and scholars without a Social Security number to request an Individual Taxpayer Identification Number (ITIN) using Form W-7. This is only for students and scholars who are not employed by USC.

Please follow these steps to create a Sprintax account:

1. Access Sprintax through the secure OIS website portal using your USC Net ID.
2. Create a new Sprintax account and choose a UserID and password upon login. Make sure to have the following documents and information before logging in to Sprintax:
   1. Passport
   2. Visa/Immigration information, including Form DS-2019 or Form I-20
   3. Social Security number or individual taxpayer identification number (if assigned one)
   4. U.S. entry and exit dates for current and past visits to the United States
   5. Forms W-2, 1042-S and/or 1099 (if received)

If you are about to begin your CPT or OPT employment, your employer will likely need you to fill out pre-employment tax documents. These tax forms can be difficult to understand, but they are important for ensuring you are taxed correctly on your pay.

Sprintax Forms can generate your pre-employment tax documents ahead of your new job. It can:

• Determine your residency for tax purposes.
• Determine FICA exemption.
• Determine tax treaty eligibility.
• Generate the pre-employment tax forms, including W-4, 8233, W8-BEN and more. 

To get started, you’ll need to:

1. Create a Sprintax Forms account.
2. Complete the online questionnaire.
3. Pay for the service (pricing starts at $19.95).

Sprintax Forms will then prepare your tax documents. Once your forms have been generated, all you need to do is sign your tax documents and provide them to your employer.

Have questions about filing U.S. taxes? Join an upcoming Sprintax webinar to get expert guidance on nonresident tax requirements for the 2027 tax season. 

These one-hour sessions are tailored for international students, scholars and professionals, covering essential topics like:

• Who needs to file
• Determining tax residency
• FICA
• State returns
• Implications of misfiling
• How to use Sprintax to prepare a compliant tax return
• Question and answer session

2027 Webinar Dates TBD

Contact Sprintax by email at hello@sprintax.com or by phone at 1-866-601-5695 for assistance. OIS staff cannot answer tax-related questions.

Tax filing deadline for 2026 income reporting must be postmarked by April 15, 2027.

Yes. All nonresident aliens and residents must file a federal and state tax return if they earned income in the United States during the tax year.

Yes. Nonresident aliens who do not have any U.S. source of income, as well as their dependents, must file federal Form 8843. Find more information about Form 8843 here. Students can file the Form 8843 using Sprintax.

GLACIER is a comprehensive tax compliance system used by USC University Payroll Services for international students and scholars working for USC or receiving certain scholarships and fellowships. Its purpose is to monitor and manage information regarding international tax liability at the federal and state levels, as well as tax treaty benefits. GLACIER is used when students and scholars either have jobs through USC or are receiving scholarships and fellowships.

For questions regarding GLACIER, please contact University Payroll Services at payroll@usc.edu. OIS cannot provide advising on questions regarding GLACIER.

Sprintax is a third-party online U.S. tax preparation software for nonresident aliens. Sprintax can be used to file both federal and state taxes. It is used during tax reporting season in the spring for the previous fiscal year to reconcile tax liability with taxes withheld. For example, any income received during 2026 must be reported to the IRS by April 15, 2027.

You need either a U.S. Social Security number (SSN) or an Individual Taxpayer Identification Number (ITIN) to file a tax return. The IRS will reject returns without these numbers. Numbers that begin with 999 or 90 are not U.S. Social Security numbers.

If you do not have an SSN, Sprintax will assist you in completing a Form W-7 to request an ITIN for your tax return. If you have already visited USC University Payroll Services to complete an application for an ITIN but have not received the number, contact University Payroll Services at payroll@usc.edu for a copy of your signed W-7 to attach to your state tax forms.

Currently, the United States has tax treaties or agreements with approximately 40 countries and territories under which citizens of those countries or territories may be exempt from all or part of U.S. federal income tax. 

To see if your country is among these and how a treaty may affect your tax status, refer to IRS Publication 901. For on-campus employment at USC, you would need to request tax treaty status through University Payroll Services and enter the information into the payroll system, GLACIER.

Include the name of the dean of your academic department and the general contact info for the academic department. For example, students and scholars in the USC Viterbi School of Engineering would write Interim Dean Gaurav Sukhatme and his contact information:

Olin Hall of Engineering (OHE)
3650 McClintock Ave.
Los Angeles, CA 90089
213-740-4488