Tax Frequently Asked Questions

Table of Contents

2020 Coronavirus Aid, Relief, and Economic Security (CARES) Act

The 2020 Coronavirus Aid, Relief, and Economic Security (CARES) Act is a law meant to address the economic fallout of the 2020 coronavirus pandemic in the United States. One of the provisions in the CARES Act is to provide economic relief to individuals. Depending on eligibility requirements, individuals may receive a stimulus payment of up to $1200 via direct deposit or check in the mail.

For more information, please visit the U.S. Department of the Treasury CARES Act and IRS Economic Impact Payment Information Center pages.

For the original CARES Act language, please visit H.R. 748 – 116th Congress (2019-2020) CARES Act.

To be eligible to receive a CARES Act stimulus payment, you must satisfy four conditions:

  • Be a U.S. citizen, permanent resident or resident for tax purposes
  • Meet income criteria
  • Have an SSN
  • Not be claimed as a dependent on anyone else’s federal tax return

Please visit the IRS Economic Impact Payment Information Center page and the Congressional Research Service report titled Recovery Rebates and Unemployment Compensation under the CARES Act: Immigration-Related Eligibility Criteria for more information regarding eligibility requirements.

If you received a $1200 stimulus payment from the IRS and are a nonresident for tax purposes, you received the payment in error. Please see Question 11 of the IRS Economic Impact Payment Information Center page for more detailed information.

Please review a copy of your submitted 2018 and/or 2019 federal tax return. If the tax return form you filed is either a Form 1040 or Form 1040-EZ, and/or you filed your federal tax return with U.S. commercial tax software like TurboTax, H&R Block or TaxAct, then you filed as a resident. Nonresidents use the Form 1040NR or Form 1040NR-EZ to file their tax return.

If you are in this situation, don’t panic! To correct your federal tax return and return the CARES Act stimulus payment, follow the steps below:

  1. Amend your federal tax return(s). If you filed as a resident by mistake, you need to file an amended tax return for each year that you filed incorrectly and pay any tax liability that you owe. The IRS receives thousands of amended returns each year. The process of filing is relatively straightforward and is very easy to do online with Sprintax.

    Please visit the Amend Tax Forms section of this Tax FAQ page for more information.
  2. Return your CARES Act payment. You should return the payment separately from your amended federal tax return(s). The IRS is advising that you do not add the CARES Act payment to the check you submit to cover your tax liability.

    Instead you should follow the directions the IRS has laid out in Question 41 of the IRS Economic Impact Payment Information Center page. Please note that the IRS has different procedures on how to return the payment depending on if you received the payment via paper check or direct deposit, as well as if you already started using the payment funds. In addition, include a cover note with your check to confirm why you are returning the payment.

    The IRS address you send the payment back to will depend on where you live:

    District of Columbia
    Philadelphia Refund Inquiry Unit
    2970 Market Street
    DP 3-L08-151
    Philadelphia, PA 19104

    Maryland
    Andover Refund Inquiry Unit
    310 Lowell Street
    Mail Stop 666A
    Andover, MA 01810

    Virginia
    Atlanta Refund Inquiry Unit
    4800 Buford Highway
    Mail Stop 112
    Chamblee, GA 30341

    Outside the United States
    Austin Refund Inquiry Unit
    3651 S Interregional Highway 35
    Mail Stop 6542 AUSC
    Austin, TX 78741

    If you currently live in a state or location not mentioned above, please refer to Question 41 of the IRS Economic Impact Payment Information Center page to locate the correct IRS address to send your payment back to.

If you do not return the payment on your own, the IRS will ask that you return it at some point – and they may assess interest as well.

You should also keep copies of everything that you send to the IRS. They may be required for any visa applications you submit in the future.

For more information, please visit the Sprintax article Nonresident Aliens: Your Guide to Navigating the COVID-19 CARES Act Stimulus Payments.

If you need more assistance regarding amending a federal tax return, returning the CARES Act stimulus check to the IRS or have a special circumstance to this situation, please contact a qualified tax specialist.

If you received a $1200 stimulus payment from the IRS and were a resident for tax purposes, then you are entitled to receive the CARES Act stimulus payment.

For more information, please visit the IRS Economic Impact Payment Information Center page and read the Congressional Research Service report titled Recovery Rebates and Unemployment Compensation under the CARES Act: Immigration-Related Eligibility Criteria.

You can use Sprintax to determine what your 2018 or 2019 U.S. tax residency status was. If you used Sprintax already to file your 2018 or 2019 tax forms, then Sprintax determined that you were a nonresident for tax purposes that year.

For more information about U.S. tax residency status, please visit the U.S. Tax Residency Statuses section of this Tax FAQ page, as well as the IRS pages for F-1 and J-1 Students, J-1 Scholars and Alien Residency Examples.

For further details about the Substantial Presence Test, please visit Substantial Presence Test section of this Tax FAQ page, as well as the IRS Substantial Presence Test page.

General Questions

OGS has resources to help you learn about U.S. income tax, and instructions on how fulfill your annual U.S. tax filing obligations:

The Internal Revenue Service (IRS) has official publications and resources to help international students and scholars:

Visit the other following resources that may be helpful in understanding your U.S. tax filing obligations:

Sprintax

InternationalStudent.com

No. IS Advisors are not tax specialists, and cannot provide tax advice. We cannot provide guidance or tell you how to fill out your tax forms.

However, OGS has general instructions on how to fulfill your U.S. tax filing obligations based on your U.S. tax residency status and if income was earned:

If you are preparing your tax forms and need tax specialist support, contact the following resources:

Internal Revenue Service

Sprintax

If your tax situation is complex, you may need to seek a qualified tax professional for assistance:

All international students and scholars in F or J status who have been in the United States for any portion of 2019 must file tax forms, even if no U.S. income was earned.

OGS has general instructions on how to fulfill your U.S. tax filing obligations process based on your U.S. tax residency status and if income was earned:

If you are owed a refund, filing a tax return is the only way to receive it. Furthermore, payment of income tax due is not voluntary, it is required by law. One of the conditions of maintaining your immigration status is to comply with U.S. law.

If you owe taxes and do not file, the IRS can assess penalties, interest and seize U.S. bank assets for repayment. Fines and penalties can often amount to more than the original tax amount due. In addition, there can be immigration consequences for failing to file taxes.

Applicants for permanent residency or “green cards” are frequently asked to show proof of tax filing for previous years in the United States.

Federal and state tax returns must be mailed or e-filed by July 15, 2020*. They do not need to be received by that date.

If you made no income in 2019 and are filing only Form 8843, or you are currently living outside the United States, the deadline to file your tax forms is June 15, 2020.

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

Types of Source Income

U.S. source income is generally income earned or issued by a company or organization while in the United States. Both nonresidents and residents for tax purposes are taxed on their earned U.S. source income. Examples of U.S. source income include:

  • Salary and employment wages earned while in the United States
    (this includes F-1 practical training and J-1 Academic Training)
  • Georgetown scholarship awards issued beyond the amount of tuition and fees
  • Georgetown fellowships and graduate assistantships
  • Georgetown grants and other honoraria

For more information about U.S. source income, please visit the IRS Source of Income Page.

Foreign source income is generally income earned or issued from outside of the United States. Examples of foreign income include:

  • Compensation from services performed while outside the United States
  • Scholarship awards, grants and fellowships from a foreign government or organization
    (this includes foreign-based awards distributed by a U.S. institution)

Employment income earned or issued by a foreign government or international organization is usually is exempt from U.S. income tax.

You can view the list of international organizations in section (c) of the Code of Federal Regulations* (CFR).

*You must scroll down the CFR list to see section (c).

Note: The World Bank, or the World Bank Group, is a qualifying International Organization. It does not appear on the CFR list because it is instead described by its two constituent institutions, the International Bank for Reconstruction and Development (IBRD) and the International Development Association (IDA).

Visit the IRS Employees of a Foreign Government or International Organization – How to Report Compensation page for more information.

U.S. Tax Residency Statuses

A nonresident for tax purposes (formally “nonresident alien for tax purposes”) is a non-U.S. citizen who is only taxed on U.S. source income.

Nonresidents are taxed differently and have limited access to tax credits and deductions than U.S. citizens and residents for tax purposes. However, nonresidents may be eligible for tax treaty benefits, which U.S. citizens and a majority of residents for tax purposes cannot use.

Students (and their spouses and dependents) are nonresidents for tax purposes for the first five calendar years they are in F-1, F-2, J-1 or J-2 status due to being exempt from taking the IRS Substantial Presence Test.

Scholars (and their spouses and dependents) are nonresidents for tax purposes for any two years within the past six calendar years they are in J-1 or J-2 status due to being exempt from taking the IRS Substantial Presence Test.

Nonresidents file different federal tax forms than U.S. citizens and residents for tax purposes. Because of this, nonresidents must use special tax filing software to prepare their federal tax forms. Software such as Sprintax and Glacier Tax Prep should only be used to ensure proper tax form preparation and calculate the correct income tax liability.

Nonresidents cannot use U.S. commercial tax preparation software like TurboTax, H&R Block and TaxAct to assist with their federal and state income tax filings.

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.

A resident for tax purposes (formally “resident alien for tax purposes”) is a non-U.S. citizen who is taxed on their worldwide (both U.S. source and foreign source) income.

Nonresidents have the same tax filing obligations and access to tax credits and deductions as U.S. citizens. However, a majority of residents lose their eligibility to tax treaty benefits, which only nonresidents for tax purposes can use.

Students (and their spouses and dependents) may be considered residents for tax purposes after the first five calendar years they are in F-1, F-2, J-1 or J-2 status. During the sixth and future years, students will be considered residents for tax purposes if they surpass 183 days in the United States or if they satisfy the IRS Substantial Presence Test.

Scholars (and their spouses and dependents) may be considered residents for tax purposes after any two years within the past six calendar years they are in J-1 or J-2 status. During the third and future years, scholars will be considered residents for tax purposes if they surpass 183 days in the United States or if they satisfy the IRS Substantial Presence Test.

Residents file the same federal tax forms as U.S. citizens and can use U.S. commercial tax preparation software like TurboTax, H&R Block and TaxAct to assist with their federal and state income tax filings.

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.

State residency status is determined by the state and how long you lived in that state during a particular year. Please know that your state residency status is different than your IRS federal tax residency status (ie: nonresident alien and resident alien) and should not be confused. Which state residency status you hold will also depend on state tax law, not federal tax law.

District of Columbia, Maryland and Virginia have the following residency statuses:

  • Resident
  • Part-Year Resident
  • Nonresident

Which state residency status you are will determine the state tax return you will file to complete your U.S. tax filing obligations.

If you earned U.S. source income in 2019 and used tax preparation software to prepare your federal tax return, then the same software should be able to assist you with determining your state residency status and tax forms.

For more information about state residency status, please visit:

Substantial Presence Test

The Substantial Presence Test (SPT) is a calculation used by the IRS to determine a non-U.S. citizen’s tax residency status as a resident or nonresident for tax purposes by counting the days of physical presence in the United States. The SPT must be applied on a yearly basis.

Students in F-1/J-1 status (and their F-2/J-2 spouses and dependents) are exempt from the SPT for the first five calendar years. During the five calendar years of SPT exemption, students are nonresidents for tax purposes.

Scholars in J-1 status (and their J-2 spouses and dependents) are exempt from the SPT for any two years within the past six calendar years. During the two years of SPT exemption, scholars are nonresidents for tax purposes.

The following is used as criteria to satisfy the SPT:

  • The individual must be present in the United States for at least 31 days during the given calendar year.
  • The individual must add all the following values together:
    1. All the days physically present in the United States in the given calendar year
    2. 1/3 of the days physically present in the United States during the first preceding calendar year
    3. 1/6 of the days physically present in the United States during the second preceding calendar year

After adding the values together, if the resulting calculation is:

  • 183 Days or More: SPT satisfied; Individual is a resident for tax purposes for the given calendar year.
  • Less than 183 Days: SPT not satisfied; Individual is a nonresident for tax purposes for the given calendar year.

For further details, visit the IRS Substantial Presence Test page.

U.S. Tax IDs

It depends. If you earned U.S. source income in 2019, then yes, you will need an SSN or ITIN to file your tax returns. If you earned no U.S. source income in 2019, then you do not need an SSN or ITIN.

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. There are two ways to apply for an ITIN:

  • Apply through OGS during your first semester at Georgetown. Contact OGS for assistance with the ITIN application (Form W-7) process.
  • Apply through Sprintax. Follow Sprintax instructions and obtain a certified copy of your passport information page to submit an ITIN application (Form W-7) with your federal tax return.

It is strongly recommended that you correct your SSN or ITIN on your income documents before filing your tax returns in case the IRS or state tax agencies audit your tax return submissions. To correct the error, visit the following resources:

Georgetown University

Form W-2: Visit the Payroll Services Request a W-2 Page and fill out the W-2 Request Form. When filling out the form, select the reason “Social Security Number or Name Incorrect”.

Mail or fax the document to Payroll Services for processing to receive a Form W-2c.

Attach Form W-2c to your original Form W-2 to make your revised Form W-2.

If you are still employed by Georgetown, please be sure to update your SSN in GMS.

Form 1042-S/1099-MISC: First visit FNIS and make sure that your SSN or ITIN is updated in FNIS. Afterwards, contact the Georgetown Tax Department. When contacting about your incorrect SSN or ITIN, be sure to include the following in your email:

  • Subject Line: Incorrect SSN/ITIN on Form 1042-S/1099-MISC
  • Body of Email Message: List your full legal passport name and your current mailing address. Also let them know that you just updated your SSN or ITIN in FNIS. Ask for next steps to receive your revised Form 1042-S/Form 1099-MISC.

When writing to the Tax Department, DO NOT include your SSN or ITIN. Email is not a secure method of sending private information.

Off-Campus Organization or Business

Contact the organization or business directly for steps to correct your SSN or ITIN on your Form W-2, Form 1042-S and/or Form 1099-MISC.

Spouses and Dependents

Yes.

Anyone in F or J status present in the United States and a nonresident for tax purposes is required to complete at least one tax form.

If your F-2/J-2 spouse or dependent did not earn any income, they would be required to fill out the Form 8843. Visit the Individuals with No Income page for filing instructions.

J-2 spouses and dependents who earned U.S. source income should visit the Individuals with U.S. Source Income page for filing instructions.

No.

If your child is a U.S. citizen and did not earn any income, no tax forms need to be completed.

If your spouse is a U.S. citizen or resident for tax purposes, and you are a nonresident for tax purposes, you and your spouse have two options:

  • File joint federal and state tax returns together using the filing status “married filing jointly”. In this situation, your tax filing obligations will be the same as a resident for tax purposes and must report your worldwide income.
  • File federal and state tax returns separately, each using the filing status “married filing separately”. In this situation, you would follow the tax filing process as a nonresident and your spouse would follow the tax filing process as a U.S. citizen/resident.

Consult with your spouse and/or a qualified tax professional to consider which option would be the best for your household.

For more information, please visit the IRS Nonresident Alien Spouse page.

Scams

The IRS and SSA will never call or e-mail you. Be aware of tax scams, and never provide any bank account, SSN or any personal information to any person who calls or e-mails you.

Do not fall victim to scammers who call and impersonate Internal Revenue Service (IRS) and Social Security Administration (SSA) officials ! Aggressive phone scams are common during tax season. Impersonators claim that required taxes have not been paid or that there is a problem with your SSN, and demand immediate payment by threatening arrest or deportation.

Remember these tips:

  • The IRS and SSA will never call or send an email to demand immediate payment.
  • The IRS and SSA will never threaten or intimidate people, demand payment with a prepaid debit card, or demand a credit card or debit card number over the phone or by email.
  • The IRS and SSA will never threaten to call the police or immigration agents if you don’t pay.

Report suspected scams to both the Treasury Inspector General for Tax Administration (TIGTA) and the Federal Trade Commission (FTC).

A sample of the latest SSA scam can be found in the FTC article “Social Security is Not Trying to Take Your Benefits”.

The FTC has also created a video on how to identify and avoid IRS Imposter Scams.

You can find more information on different kinds of scams you may encounter in the U.S. on our Resources on Scams page.

No U.S. Source Income

All nonresidents for tax purposes in F or J status are required to complete Form 8843, even if no U.S. source income was earned.

This requirements also includes nonresident dependents in F-2 and J-2 status, regardless of age.

Residents for tax purposes in F or J status do not need to complete any tax forms to fulfill their annual U.S. tax filing obligations.

Instructions on how to file Form 8843 and supporting documents can be found on the Individuals with no Income page.

All nonresidents for tax purposes who spent at least one day of 2019 in F or J status are required to file Form 8843 and supporting documents to the IRS, even if no income was earned.

Residents for tax purposes in F or J status do not need to complete any tax forms to fulfill their annual U.S. tax filing obligations.

Instructions on how to file Form 8843 and supporting documents can be found on the Individuals with no Income page.

State Tax Returns

It depends.

If you earned U.S. source income in 2019, the tax preparation software that assisted you with completing your federal tax forms will help you determine if you need to file a state tax return based on state tax filing requirements.

If you earned no income in 2019, no.

Refunds and Tax Treaties

Visit the IRS Refunds page to check the status of your federal tax refund.

Nonresidents for Tax Purposes: The IRS often experiences delays in issuing refunds for nonresident federal tax returns. Expect to receive your refund within 6-8 weeks since mailing out your federal tax return to your preferred refund method (check or direct deposit).

Residents for Tax Purposes: Expect to receive your refund within 3 weeks since e-filing your federal tax return to your preferred refund method (check or direct deposit).

State Tax Returns: Depends on the state agency and their processing time. Visit the following pages to check the status of your state tax refund and expected processing timelines:

Nonresidents for Tax Purposes: First contact the Georgetown Tax Department or off-campus organization or business directly to see if they can issue you a FICA tax refund. If they are unable to issue you a refund, use Sprintax to complete your federal tax return and follow instructions to request a FICA tax refund.

Residents for Tax Purposes: Taxed the same as U.S. citizens and therefore not exempt from FICA tax.

Refer to both IRS Publication 901 – U.S. Tax Treaties (PDF) and the IRS Tax Treaty Table (PDF) for information about tax treaties and terms.

Nonresidents for Tax Purposes

If you earned U.S. source income at Georgetown University and believe you are eligible for tax treaty benefits, fill out the Georgetown University Nonresident Alien Tax Request Form and allow the Georgetown Tax Department to determine your eligibility.

If you earned U.S. source income with an off-campus organization or business and believe you are eligible for tax treaty benefits, contact the organization or business tax department and follow their process to determine your eligibility.

If you believe you are eligible for tax treaty benefits but did not apply with the Georgetown Tax Department or off-campus organization/business tax department before receiving your Form W-2 and/or Form 1042-S, you can still apply for tax treaty benefits retroactively through Sprintax. Sprintax can determine your tax treaty eligibility, readjust your tax liability and prepare a refund for the excess tax withholding.

Resident for Tax Purposes

Most non-U.S. citizens who earned U.S. income lose their eligibility for tax treaty benefits once they are considered residents for tax purposes.

However, exceptions exist. One notable example is the U.S.-China tax treaty, which allows students from China to continue using tax treaty benefits beyond the initial 5 calendars years in F or J status as nonresidents for tax purposes.

If you are a resident for tax purposes who still qualifies for tax treaty benefits, you may need to meet with a qualified tax professional to represent tax treaty benefits on your federal tax return.

Filing Late

Yes! Complying with U.S. tax law is part of maintaining your immigration status. You will need to file your tax forms as soon as possible. For filing instructions, please visit:

Alternatively, you can have a qualified tax professional file your tax forms for a fee.

If you are owed a refund, the only way to receive it is to file your tax return.

If you owe taxes, the IRS and/or state tax agency can assess penalties, interest and seize U.S. bank assets for repayment. Fines and penalties can often amount to more than the original tax amount due.

Complying with U.S. tax law is part of maintaining your immigration status. You will need to file any previous year’s tax returns as soon as possible.

If you are owed a refund, you still must file the tax returns, but only have up to three years to claim the refund.

If you owe taxes, the IRS and/or state tax agency can assess penalties, interest and seize U.S. bank assets for repayment. Fines and penalties can often amount to more than the original tax amount due.

Sprintax can assist with retroactively filing nonresident prior year tax returns for a small fee.

Many U.S. commercial tax preparation software can assist with retroactively filing resident prior year tax returns for a small fee.

Alternatively, you can have a qualified tax professional retroactively file your prior year tax returns for a fee.

Complying with U.S. tax law is part of maintaining your immigration status. You should file the previous year’s Form 8843 as soon as possible.

Previous year forms can be found at the IRS Form 8843 Prior Year Products page.

General instructions on how to file Form 8843 can be found on the Individuals with no Income page. Based on which year you are filing, year-specific question items will need to be adjusted.

If you are owed a refund, filing a tax return is the only way to receive it. Furthermore, payment of income tax due is not voluntary, it is required by law. One of the conditions of maintaining your immigration status is to comply with U.S. law.

If you owe taxes and do not file, the IRS can assess penalties, interest and seize U.S. bank assets for repayment. Fines and penalties can often amount to more than the original tax amount due.

In addition, there can be immigration consequences for failing to file taxes. Applicants for permanent residency or “green cards” are frequently asked to show proof of tax filing for previous years in the United States.

Amending Tax Forms

If you need to amend your tax return because you filed the wrong tax forms, chose the wrong filing status, or inputted incorrect information, Sprintax can help you amend your tax return for a fee.

Alternatively, you can have a qualified tax professional amend your tax returns for a fee.

For more information about amending tax returns, please visit:

Tax Preparation Software

OGS has partnered with Sprintax to assist international students and scholars with preparing their 2019 federal and state tax returns.

If you are a nonresident for tax purposes and would like to still use GLACIER Tax Prep to file your federal tax return, you are welcome to still use their services at your own cost. OGS no longer has access codes for GTP.

There are two ways you can contact Sprintax:

  • Email: hello@sprintax.com
  • Live Chat: Login to your Sprintax account to chat with an agent.

Additionally, you can access Sprintax’s troubleshooting resources:

It depends.

If your F-2 or J-2 spouse or dependents did not earn any income in 2019 and you used Sprintax to complete your federal and state tax returns, the software will help you complete a Form 8843 for your spouse and each dependent.

If your J-2 spouse or dependents earned income in 2019, they should refer to the Individuals with U.S. Source Income page to prepare their federal and state tax returns and contact OGS to request a Sprintax federal tax return promo code.

It depends.

Nonresidents for Tax Purposes: No. E-filing of nonresident tax forms (Form 1040NR, Form 1040NR-EZ, Form 8843) is still limited and in development. Sprintax currently does not support e-file. You will need to print and mail your federal and state tax returns to the IRS and state tax agency. Be sure to make a copy of your tax returns for your records before mailing the documents out.

Residents for Tax Purposes: Yes. E-file is possible for federal and state tax returns in all major U.S. commercial tax preparation software platforms. Be sure to save a copy of your tax returns for your records.

2017 Tax Cuts and Jobs Act

Enacted in 2017, the Tax Cuts and Jobs Act made revisions in federal tax law that impacts the filing of both nonresidents and residents. The main items that the 2017 Tax Reform changed are:

Elimination of Personal Exemptions – nonresidents were previously allowed this deduction to lessen tax liability. Without this deduction, all nonresidents who had U.S. source income starting in 2018 have their tax liability start at $0.

Increase of the Standard Deduction – the standard deduction was increased from $6,350 to $12,000 for single individuals, almost doubling the amount of previous years. This reform was meant to simplify tax code by combining the personal exemption and standard deduction together. While residents are allowed to take this deduction, nonresidents still do not have access to this deduction.

Form W-2

The Form W-2 is an IRS tax form issued by your employer that reports all the income you earned in a particular calendar year. The Form W-2 also details any federal, state and other taxes (ie: Social Security and Medicare) withheld from your paychecks.

You will use the information on the Form W-2 to prepare your federal and state tax returns.

If you were employed at Georgetown University or an off-campus organization or business and earned paychecks for your work and services, then you will be issued a Form W-2 no later than January 31, 2020.

If your position was unpaid, then you will not receive a Form W-2 because no U.S. source income was earned.

Forms W-2 are to be issued no later than January 31, 2020. If you have not yet received a 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.

It is strongly recommended that you correct your SSN on your Form W-2 before filing your tax returns in case the IRS or state tax agencies audit your tax return submissions. To correct the error, visit the following resources:

Georgetown University

Form W-2: Visit the Payroll Services Request a W-2 Page and fill out the W-2 Request Form. When filling out the form, select the reason “Social Security Number or Name Incorrect”.

Mail or fax the document to Payroll Services for processing to receive a Form W-2c.

Attach Form W-2c to your original Form W-2 to make your revised Form W-2.

If you are still employed by Georgetown, please be sure to update your SSN in GMS.

Off-Campus Organization or Business

Contact the organization or business directly for steps to correct your SSN on your Form W-2.

Form 1042-S

The Form 1042-S is an IRS tax form issued by your scholarship/grant provider or employer that reports:

  • Non-Employment Income. Examples include:
    • Non-Payroll Stipend Payments
    • Financial Aid Above Tuition and Fees
    • Prizes and Awards
    • Honoraria
  • Income exempt from federal and state tax from a tax treaty.
    • You must have submitted a Form W-8BEN to the Georgetown Tax Department or off-campus organization or business in advance for tax treaty exemptions to be reported.

The Form 1042-S also details any federal and state tax withheld from your scholarship/grant award.

If you received non-employment income (ie: scholarship, grant or fellowship awards above tuition and fees, prizes, honoraria, etc.) or applied for tax treaty benefits, then you will be issued a Form 1042-S no later than March 15, 2020.

If you did not receive scholarships or grants awarded over tuition and fees, or did not apply for tax treaty benefits through the Georgetown Tax Department or off-campus organization or business, then you will not receive a Form 1042-S.

Forms 1042-S are to be issued no later than March 15, 2020. If you have not received the form by March 18, 2020, and received non-employment income and/or applied tax treaty benefits from:

  • Georgetown University: First visit FNIS before contacting 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.
  • Off-Campus Organization or Business: Contact the organization or business to request another Form 1042-S.

Note: Not everyone will receive a Form 1042-S. You might receive either: (1) Form W-2 reporting all your income; (2) Form W-2 and Form 1042-S or; (3) Form 1042-S reporting all of your income. Look to see if all income is reported on the forms you receive.

The Form 1042-S is typically not issued to U.S. citizens and residents for tax purposes.

You may need to meet with a qualified tax professional to report income or tax treaty benefits represented in Form 1042-S on to your federal and state tax returns.

Form 1099-MISC

The Form 1099-MISC is an IRS tax form issued by organizations and businesses to report miscellaneous income. If you were an independent contractor for a organization or business, then all your income earned in a particular year will be represented on this form.

There usually is no federal or state tax withholding information on the Form 1099-MISC because organizations and businesses are not obligated to withhold taxes on independent contractor paychecks.

You will use the information on the Form 1099-MISC to prepare your federal and state tax returns.

If you performed services as an independent contractor for an organization or business, then you will be issued a Form 1099-MISC no later than January 31, 2020.

If you performed services or received a prize awarded under $600, the organization or business is not required to issue you a Form 1099-MISC.

Contact the organization or business to confirm if you will be receiving Form 1099-MISC.

Forms 1099-MISC are to be issued no later than January 31, 2020.

If you have not yet received your Form 1099-MISC, please contact the organization or business directly.

Forms 1099-INT, 1099-DIV

Form 1099-INT is an IRS tax form issued by banks and financial institutions to represent all interest income you may have earned in a particular year. The most common reason why international students and scholars may receive a Form 1099-INT is due to interest earned from a savings account.

The Form 1099-INT also details federal and state tax withholding and/or tax exemptions, if any, on your earned interest.

You will use the information on the Form 1099-INT to prepare your federal and state tax returns.

Note: Not everyone will receive Form 1099-INT. If the interest earned on your account was less than $10, then the bank or financial institution is not required to issue you Form 1099-INT. Most banks and financial institutions will alert their customers if a form has been issued. You may want to check your online bank or financial institution account to see if a digital version of the form was uploaded into the statements or documents section. The deadline for banks and financial institutions to send Form 1099-INT to customers is January 31, 2020.

Form 1099-DIV is an IRS tax form issued by investment companies to represent all dividend income you may have earned from investments in a particular year.

The Form 1099-DIV also details federal and state tax withholding and/or tax exemptions, if any, on your earned dividends.

You will use the information on the Form 1099-DIV to prepare your federal and state tax returns.

Note: Not everyone will receive Form 1099-DIV. If the dividends earned on your investments was less than $10, then the investment company is not required to issue you Form 1099-DIV. Most investment companies will alert their investors if a form has been issued. You may want to check your online investment account to see if a digital version of the form was uploaded into the statements or documents section. The deadline for investment companies to send Form 1099-DIV to investors is January 31, 2020.

Forms 1095-A, 1095-B and 1095-C

Form 1095 (-A, -B or -C) determines whether individuals and employers have complied with the 2010 Affordable Care Act’s healthcare coverage requirement. Nonresidents for tax purposes do not have any obligations associated with Form 1095.

Visit the IRS Questions and Answers about Health Care Information Forms for Individuals (Forms 1095-A, 1095-B, and 1095-C) page for more details.

Form 1095-B

If you are student who is a resident for tax purposes and insured through the Georgetown Student Health Insurance Premier Plan, you will need information from your Form 1095-B to prepare your federal tax return. Instructions on how to obtain Form 1095-B can be found at the Georgetown Student Health Insurance How to Obtain a 1095-B Tax Form page.

Form 1095-C

All full-time employees who were eligible for medical insurance through Georgetown in 2019 will receive Form 1095-C containing information about the healthcare coverage offered to Georgetown employees and their dependents. Form 1095-C is submitted directly to the IRS by the employer. Individuals do not have to submit a copy to the IRS, but should indicate on their federal tax return whether or not they and/or their dependents were covered by employer-provided health insurance plan and, if so, for how many months. If you receive Form 1095-C, keep it for your records.

Form 1095-A

Most international students and scholars will not receive Form 1095-A. You will receive Form 1095-A only if you purchased a health insurance plan from the Health Insurance Marketplace.

Form 1098-T

Form 1098-T is issued to students for informational purposes only. It reports how much tuition you paid. Keep the form on file for your records.