Individuals with U.S. Source Income

Tax Filing Instructions

If you earned U.S. source income in 2019, you are required to submit a federal tax return to the U.S. Internal Revenue Service (IRS).

In addition, you may be required to submit a state tax return to the state tax agency of where you resided in 2019. Tax software can assist you in determining if you need to file a state tax return and which tax forms to prepare.

Read the steps below to complete your 2019 tax filing obligations by Wednesday, July 15, 2020.

Steps to File

Nonresidents can fill out the Sprintax Federal Tax Return Promo Code Request Form to receive a 2019 Sprintax promo code to file their federal tax return free of charge. Promo codes are available on a first come, first-served basis and will be applied during payment checkout. Nonresidents are responsible for paying the Sprintax state tax return preparation fee on their own.

Sprintax Federal Tax Return Promo Code Request Form (new window)

If you are a former J-1 scholar and no longer have access to your Georgetown NetID or email, please contact Darius Ngo to request a Sprintax federal tax return promo code.

Note: If you know that you were a resident for tax purposes in 2019, you may skip this step. If you are unsure of your 2019 U.S. tax residency status, or if your U.S. immigration history is complex, please proceed with requesting a Sprintax Federal Tax Return Promo Code.

Use Sprintax to determine your 2019 U.S. tax residency status. First-time users will need to create a new account. If you have used Sprintax before, please login with your existing account.

Nonresidents and residents for tax purposes have different U.S. tax filing obligations. Nonresidents and residents have different tax forms to file, as well as different tax credits and deductions. Residents do not have access to tax treaty benefits, but there are exceptions.

Sprintax will ask for your U.S. immigration history to determine if in 2019 you were a:

  • Nonresident for Tax Purposes: a non-U.S. citizen who is taxed only on their U.S. source income. Formally, the term “nonresident alien for tax purposes” is used.
  • Resident for Tax Purposes: a non-U.S. citizen who is taxed the same as a U.S. citizen, on their worldwide income made. Formally, the term “resident alien for tax purposes” is used.

Note: If you already know that you were a resident for tax purposes in 2019, you may skip this step. If you are unsure of your tax residency status, or if your U.S. immigration history is complex, please proceed with using Sprintax.

Access Sprintax Now (new window)

For more information about U.S. tax residency status, please visit the IRS pages for F-1 and J-1 Students, J-1 Scholars and Alien Residency Examples.

Based on your U.S. tax residency status, the following software can be used to prepare your federal and state tax returns on your own. Alternatively, you can have a qualified tax professional prepare your federal and state tax returns for a fee.

Nonresident for Tax Purposes: Sprintax is the only software that can prepare both federal and state tax returns for nonresidents. If you used Sprintax to determine your 2019 U.S. tax residency status, please continue using the software to complete your tax filing obligations.

Note: As a nonresident for tax purposes, you have different tax filing obligations than a U.S. citizen or resident for tax purposes. Due to this, do not use U.S. commercial tax preparation software like TurboTax, H&R Block and TaxAct to assist with your federal and state income tax filing. The aforementioned software programs are designed for U.S. citizens and residents. Using such software will prepare the wrong tax forms, and will calculate your income tax liability incorrectly.

Resident for Tax Purposes: Any U.S. commercial tax software such as TurboTax, H&R Block and TaxAct. If you used Sprintax to determine your 2019 U.S. tax residency status, Sprintax will recommend you to its resident tax filing partner, TurboTax.

Based on your U.S. tax residency status, the following federal tax forms must be filed:

Nonresident Federal Tax Return Forms:

  • Form 1040NR (or Form 1040NR-EZ)
  • Form 8843

Resident Federal Tax Return Form:

  • Form 1040

State Tax Return Form:

In addition to your federal tax return, you may be required to submit a state tax return to the state where you resided in 2019 . The software assisting you with federal tax filing will help you determine if you need to prepare a state tax return, what your 2019 state residency status is and which state tax forms to file. The following list displays each state’s tax return form:

District of Columbia (DC)

  • Form D-40

Maryland (MD)

  • Form 502

Virginia (VA)

  • Form 760

If you received U.S. source income in 2019, you need to have either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) before filing your federal and state tax returns.

SSN: If you were ever a paid employee in the United States, you should already have an SSN. If you were a paid employee in the United States but do not have an SSN, please contact your IS Advisor for assistance.

ITIN: If you received U.S. source income in 2019 that was not earned from employment (ie: non-service stipend, scholarship award above tuition and fees, honoraria, etc.) or if you are not eligible to apply for an SSN, then you will need an ITIN. If you need an ITIN but did not apply for one with OGS during your first semester at Georgetown University, Sprintax can assist you with filing an ITIN application (Form W-7) with your federal tax return.

Depending on your circumstances, you may receive one, multiple or all of the below forms to represent the U.S. source income you received in 2019. Be sure to have all income forms collected before preparing your federal and state tax returns.

Form W-2: If you earned U.S. wages in 2019, a Form W-2 will be sent to you by your employer no later than January 31, 2020. If you have not yet received your Form W-2 and you worked at:

  • Georgetown University: Visit the Payroll Office Request a W-2 page for further guidance.
  • Off-Campus Organization or Business: Contact your employer to request another Form W-2.

Form 1042-S: If you received non-employment income or were eligible for tax treaty benefits in 2019, a Form 1042-S will be sent to you by Georgetown University no later than March 15, 2020. Non-employment income includes:

  • Non-Payroll Stipend Payments
  • Financial Aid Above Tuition and Fees
  • Prizes and Awards
  • Honoraria

If you do not receive your Form 1042-S by March 18, 2020, please check FNIS and/or contact the Georgetown Tax Department. When contacting about Form 1042-S, be sure to include the following in your email:

  • Subject Line: Missing Form 1042-S
  • Body of Email Message: List your full legal passport name and your current mailing address.

Form 1099-MISC: If you were an independent contractor in 2019, you will receive a Form 1099-MISC from the organization or business where you provided services. Organizations and businesses should have sent to you a Form 1099-MISC no later than January 31, 2020. If you have not yet received your Form 1099-MISC, please contact the organization or business directly.

Note: If you are a resident for tax purposes, you will need to collect supporting foreign source income documents in addition to the U.S. source income documents you may receive below to represent all your worldwide income when preparing your federal and state tax returns.

Nonresidents for Tax Purposes: Please use Sprintax to prepare your federal and state tax returns.

Georgetown has partnered with Sprintax to offer international student and scholar nonresidents a promo code to prepare federal tax returns free of charge. Promo codes are available on a first come, first-served basis and will be applied during payment checkout. Nonresidents are responsible for paying the Sprintax state tax return preparation fee on their own.

Nonresidents can fill out the Sprintax Federal Tax Return Promo Code Request Form (new window) to receive their 2019 federal tax return promo code. 

If you are a former J-1 scholar and no longer have access to your Georgetown NetID or email, please contact Darius Ngo to request a Sprintax federal tax return promo code.

For nonresident tax filing assistance, contact Sprintax at hello@sprintax.com or log into your Sprintax account to chat live with an agent. Additionally, you may contact the IRS Taxpayer Assistance Center or a qualified tax professional.

Residents for Tax Purposes: Please use U.S. commercial tax preparation software like TurboTax, H&R Block and TaxAct to assist with your federal and state tax returns.

While Georgetown does not have any partnerships with U.S. commercial tax preparation software companies, the IRS has partnerships with the above and other companies to prepare federal tax returns free of charge if qualifications are met. Some companies also offer free state tax return preparation; others may charge a fee.

Residents can visit the IRS Free File page to research if they qualify for free federal tax return preparation.

For resident tax filing assistance, contact the IRS Taxpayer Assistance Center or a qualified tax professional.

Based on your U.S. tax residency status, how you file and send your tax returns will be different. Be sure to make a copy of your federal and state tax returns before sending your federal tax return to the IRS and state tax return to the corresponding state tax agency.

Nonresident for Tax Purposes

  • Federal Tax Return: You must mail your federal tax return and supporting income documents to the IRS by July 15, 2020. They do not need to be received by that date. Keep a copy of your federal tax return for your records.

    Depending on your circumstances, the IRS address of where you will be mailing your federal tax return will be different. Please refer to the Sprintax instructions to send your federal tax return to the correct address.
  • State Tax Return: You must mail your state tax return and supporting income documents to the corresponding state tax agency by July 15, 2020*. They do not need to be received by that date. Keep a copy of your state tax return for your records. Please refer to the Sprintax instructions to send your state tax return to the correct address.

Resident for Tax Purposes

  • Federal Tax Return: You must e-file** your federal tax return to the IRS by July 15, 2020*. Be sure to have a confirmation email from your tax preparation software that the IRS has received your return. Keep a copy of your federal tax return for your records.
  • State Tax Return: You must e-file** your state tax return to the corresponding state tax agency by July 15, 2020*. Be sure to have a confirmation email from your tax preparation software that the state tax agency has received your return. Keep a copy of your state tax return for your records.

Notes

*Virginia state tax return deadline is May 1, 2020.

**If the tax preparation software believes that there may be a problem or discrepancy in your federal or state tax return, you will receive an email to correct the error. That email is not a confirmation that the IRS or state tax agency has received your tax return.

Additional Resources