Please review the below general tax information and resources.
You must file tax forms if you were physically present in the U.S. in any immigration status (except B-1 Visa or Visa Waiver) for any part of the year you were in the U.S. For example, if you were in the U.S. for any part of 2023, you would need to file taxes in the following year, 2024.
Filing tax forms does not mean that you will pay taxes, but that you are complying with the U.S. Internal Revenue Service (IRS) laws to report whether you had any U.S. income.
| If you were paid money by a U.S. source | You must complete 2023 tax forms by April 15, 2024. |
| If you were NOT paid any money by a U.S. source | You must complete 2023 tax forms by June 15, 2024. Regardless of an individual's age, F-2 and J-2 dependents must file a tax form. |
| If you were not in the United States during any part of 2023 | You do not need to complete tax forms at this time. |
Additional information
Are you a “nonresident” or "resident alien” for tax purposes?
Tax residence (sometimes called fiscal residency, residence for tax purposes) is an important concept for all taxpayers living and working abroad. Your tax residency determines how you are taxed and which tax forms you need to submit.
There is at least one tax form (IRS Form 8843) you and any of your dependent family members must file if you held any U.S. immigration status (except B-1 or Visa Waiver) in 2023
The U.S. IRS classifies visa holders as either "nonresident " or “resident” alien
The Sprintax software and video will help you determine your tax residency status. If Sprintax determines you are a nonresident for tax purposes, you will be able to proceed and complete your tax forms using Sprintax
If you are a resident for tax purposes, you cannot use Sprintax to file your tax forms, but you may use other tax services such as TurboTax or H&R Block to complete your tax forms. Fees may apply to file federal and state tax forms
Nonresident alien
Nonresidents usually do not pay taxes unless they receive income from a U.S. source, however they must still file tax forms. You are a nonresident if you do not have a green card or you do not pass the substantial presence test. To further determine your status, please visit the IRS website, which details how the IRS determines a J scholar’s status as a resident or nonresident alien.
Resident alien
A resident is generally taxed like a U.S. citizen. Residents must report all the income they receive, whether it is from inside or outside the U.S. A resident alien’s worldwide income is subject to the same tax rates that apply to U.S. citizens.
Social Security number and ITIN
If you earned money from a U.S. source, you must have either a Social Security Number (SSN) or Individual Tax Identification Number (ITIN) in order to complete your tax forms.
The IRS issues ITINs to individuals who do not have, or are not eligible for an SSN. To apply for an ITIN, download Form W-7 and follow the instructions.
If you are a nonresident who did NOT earn U.S. income, you do not need to apply for an SSN or ITIN to file tax forms
Payroll taxes
You will complete payroll forms at your U.S. hospital orientation
You are subject to U.S. Federal, State, Social Security, and Medicare taxes while in the U.S.
The Mass General Brigham Payroll Office will assist you with any questions about taxes withheld from your paycheck. You may also reference IRS Publication 515 (Withholding of Tax on Nonresident Aliens) for details
Tax treaties
There are many tax treaties between the U.S. and other countries
Tax Treaties may exempt some individuals from paying U.S. Federal and/or Massachusetts taxes. Each country has different Tax Treaty rules
Contact the Mass General Brigham Payroll Office with Tax Treaty questions; you may also reference IRS Publication 901 (Tax Treaties)
Tax scams
If you receive a phone call from a person that claims they are from a government agency and asks for money or threatens you with legal action, you should assume it is a scam.
Do not give personal or financial information
Get contact information from the caller (name, badge number, telephone number)
End the conversation immediately. If threats or intimidation continue, contact GPS
Government websites/international tax experts
Substantial Presence Test for resident aliens
Helpful Tax References for foreign students and scholars
Massachusetts Department of Revenue (state taxes)
Who Must File a Massachusetts State Personal Income Tax Return
It is free to contact the IRS but be very specific in explaining that you are a foreign national who was in the U.S. on a visa.
Boston Office
JFK Federal Building
15 New Sudbury St.
Boston, MA 02203
Phone: (617) 316-2850
International Calls: (267) 941-1000
Even with these resources, international income tax obligations are very complex. If you have a complicated tax situation, you may want to seek the advice of an international tax expert.
Please ask tax experts about their fees to file your tax forms, review documents, or answer your questions in advance—you will be responsible for any fees
If you are a nonresident alien for tax purposes and you consult with a tax specialist, make sure that he/she knows that you are a nonresident. Nonresident tax forms are different from resident tax forms. It is important that you speak with a tax specialist who has experience in nonresident tax obligations
The following is a list of accountants and tax attorneys who specialize in foreign national tax filings and returns.
-
One Newton Place 275 Washington Street, Suite 400
Newton, MA 02458
Phone: (617) 964-0500 -
380 Washington Street, Suite 2-2
Brighton, MA 02135
Phone: (617) 651-0531 -
99 Summer Street, Suite 520
Boston, MA 02110
Phone: (617) 236-8098 -
70 Wells Avenue, Suite 200
Newton, MA 02459
Phone: (617) 969-9500
Tax software
Sprintax provides an online tax preparation software for understanding your nonresident alien tax obligations and completing the 1040NR and 1040NR-EZ forms.
The Office for Global Professionals and Scholars (GPS), along with Mass General Brigham Central Payroll, pays for the Sprintax tax software program so that its federal forms are free-of-charge to employees, faculty, and staff of Mass General Brigham affiliates (Massachusetts General Hospital, Brigham and Women’s Hospital, Mass Eye and Ear, McLean Hospital, Spaulding Rehabilitation, Salem Hospital, and MGH Institute of Health Professions). Please note that filing fees for state forms may still apply.
Employees may access Sprintax from any computer with an internet connection to help with nonresident alien tax forms. You will then print out the forms and mail them to the appropriate government tax agency.
Sprintax resources for nonresident aliens include:
Nonresident 1040NR federal and state tax return preparation
65 international tax treaty agreements and exemptions
Maximum legal tax refund guaranteed
100% U.S. tax compliance guaranteed
24 hour live chat with VITA Qualified Chat Agents
2023 Federal Tax Software Is Available Now!
Sprintax Login Instructions for Tax Year 2023
Before starting - Ensure you have an access code or a Mass General Brigham affiliate e-mail address.
Nonresidents can log in with the following information using the link provided below:
1. Employees, faculty, and staff of Mass General Brigham affiliates (MGH, BWH, McLean, Spaulding, MEEI, Salem, and IHP) can create a Sprintax account if you have an email address ending one of the following domains (note: you must use the link provided below):
- mgb.org
- partners.org
- ihp.edu
- bwh.harvard.edu
- mgh.harvard.edu
- mclean.harvard.edu
- meei.harvard.edu
2. If your visa is sponsored by our office (or was in 2023) and you do not currently have an email address that ends in one of the above email domains, contact us by April 8, 2024 to request an Access Code. Do not share the Access Code or Link with anyone. (Our office can view the names of those who use Sprintax -- we cannot view your tax/income details).
You must use the above link in order to access the free federal forms.
If you have technical problems, check the Sprintax FAQs for and video trainings for advice. If the answer to your question is not in either, then contact Sprintax. GPS offers no support for Sprintax.
Sprintax Webinars 2024
Sprintax holds webinars with nonresident foreign nationals to discuss the basics of filing U.S. tax forms. Use the links below to register for one of these helpful introductory sessions.
- Wednesday, February 28th @ 12pm EST – Register here
- Monday, March 11th @ 4pm EST – Register here
- Thursday, March 28th @ 3pm EST –Register here
- Wednesday, April 3rd @ 2pm EST – Register here
- Thursday, April 11th @ 1pm EST – Register here
- Monday, April 15th @ 11am EST – Register here
Disclaimer
By using Sprintax, you acknowledge that Mass General Brigham is not liable for any errors and incidental or consequential damages in connection with the furnishing, performance, or use by you of these on-line systems, on-line help and/or examples contained therein. You should seek professional tax advice from a qualified accountant or attorney if you have questions or need clarification. GPS and Mass General Brigham Central Payroll does not specialize in tax law and, due to legal restrictions, cannot answer any questions regarding individual tax filing requirements and is not responsible for the content of Sprintax or any other tax software. Sprintax is intended exclusively for your individual use. It is entirely your responsibility to complete and mail your tax return forms. GPS and Mass General Brigham Central Payroll disclaims all liability or responsibility of any kind arising out of your use or misuse of this product.
