As an international student, scholar, researcher, or faculty member at ODU, it is important that you understand the tax requirements of your visa. The US tax system classifies non-citizens as Tax Non-Residents and Tax Residents.
Each individual is responsible for his or her own tax determination and compliance. The Visa & Immigration Service Advising (VISA) Office staff are not tax experts and cannot provide any tax advice.
Tax Non-Resident: Generally, F and J students are considered Non-Residents for tax purposes for the first five calendar years in the U.S. and may take advantage of any applicable tax treaty benefits and exemption from U.S. Social Security and Medicare/Medicaid taxes. A tax Non-Resident is eligible to use our Tax Preparation Software Sprintax to file Federal taxes only.
J-1 scholars are generally considered Non-Resident for tax purposes for the first 2 calendar years in the U.S.
Tax Resident: Tax Residents are treated as US citizens for tax purposes, and cannot take advantage of tax treaty benefits. If you are a Tax Resident, you will not be able to use Sprintax.
When you submit employment paperwork either for ODU and/or ODURF we guide you in completing the substantial presence test (SPT). You must list all the years that you have been physically present in the U.S. on any visa other than a tourist visa (B1/B2/ESTA). Also, every year in November we host a tax updates event, which allows us to determine if your tax status will remain the same or if will change for the following calendar year.
The tax income is deducted from salaries, stipends and scholarships originating in U.S. sources. You may be subject to Federal, state and/or Social Security Taxes, and your available income after taxes will vary depending on the kind of income you receive and your Tax Status in the U.S.
Tax Returns
Every year you must file a tax return if during the previous calendar year, you worked in the U.S. or received a taxable stipend, grant, scholarship, or allowance. If you didn't work in the previous calendar year, but were physically present in the U.S., you are still obligated to file form 8843. To verify your Tax status for the calendar year 2021 please click and submit the form. You will receive more information to your e-mail within 5 business days.
By the end of January, every employer will issue and mail a W-2 form (statement of earnings) and/or by March 1 a 1042s form to scholarships or fellowships recipients.
Please always make sure that your mailing address is updated in the system, so you can receive tax forms related to your income.
The VISA Office constantly send e-mails with instructions to complete your tax forms, tax compliance alerts and the tax season upcoming events as per workshops, updates, important dates etc. Please pay attention to our tax related e-mails as they contain information to assist you in filing your taxes.
Important Dates
- Tax year runs from 1st January to 31st December (calendar year)
- W2 (employment income statement) is mailed to you by January 31
- 1042s (Scholarship recipients only) is mailed to you by March 15
- Taxes must be filed by deadline
- Every year in November the VISA Office hosts a tax updates event. As we approach the updates season, we will send e-mails with instructions.