Federal and State Income Tax Information

Most internationals in non-immigrant status at The University of North Carolina at Chapel Hill are required to file Federal income tax forms regardless of whether or not they have earned income from United States sources. U.S. Income Tax forms and North Carolina State income tax returns for the previous calendar year must be postmarked by midnight April 15 of the following year (unless April 15th falls on a Saturday or Sunday; then forms can be filed on the following Monday).
Update: Effective March 23rd both the IRS and the NC DOR have extended their filing deadlines to July 15th, 2020. You can read their respective notices below.
IRS Newsroom – March 23, 2020
NC DOR Important Notice – March 23, 2020

Students and scholars may receive the following tax documentation:

  • IRS Form W-2: This form is issued by an employer by January 31st to verify your employment income.
  • IRS Form 1042S: This document is issued to verify scholarship and/or fellowship income and must be mailed to you no later than March 15th. This will only cover amounts that are above those for tuition and fee payments. If you receive only tuition and fee payments then you will not be issued a 1042-S.
  • 1098-T: This form is a tuition payment statement and can be used by those eligible for an educational tax credit.
  • 1099-MISC: Issued for income earned from a U.S. account.

Teaching Assistantship (T.A.) and Research Assistantship (R.A.) stipends are considered U.S. employment (wages) and may be reportable and/or taxable.  Also taxable are merit awards (athletic scholarships, Fulbright awards, etc.), on amounts not used for educational expenses.

We offer a 2-page compiled handout of resources on- and off-campus for the current tax season: 2019 Tax Year Handout

International Students and Scholars filing as Non-Resident for tax purposes

Tax Filing Forms

  • IRS Form 8843: All non-residents for tax purposes must complete this form, regardless of whether you earned income in the U.S.
  • IRS Form 1040NR or 1040NR-EZAll internationals filing as nonresidents for tax purposes who have U.S. income.
  • North Carolina Form D-400: Non-residents with U.S. income earned in North Carolina.
  • Additional Forms:  Download and/or print tax forms and instructions at www.irs.gov (federal tax forms) and www.ncdor.gov ( North Carolina state tax forms).

IRS Resources:

NORTH CAROLINA TAX FORMS (NC D-400) and INSTRUCTIONS can be obtained at the following location: https://www.ncdor.gov/taxes/download-tax-forms-and-instructions

OTHER STATES’ TAX FORMS and INSTRUCTIONS can be obtained at the following website: http://www.taxadmin.org/state-tax-forms

For individual assistance, the following resources may be available:

If you are not eligible for the VITA services, there are other options. There are many private tax preparation services and software programs that can assist taxpayers with filing tax returns; most require a fee. Find tax preparation options from the IRS with “Who Will Prepare Your Tax Return?”

Video Resources

Below are some videos with information from various sources for non-residents filing taxes. These were not created by ISSS. Any product or organization presented in these videos are not expressly endorsed by ISSS or the University. We hope that, in lieu of the final tax session, these further resources can be of assistance for our students and scholars.

**The below video was released in 2015, so please keep in mind that some links they include may no longer be accurate/working.**

 

Tax Sessions for Individuals Filing as NONRESIDENT for TAX PURPOSES *

**The above video was released in 2015, so please keep in mind that some links they include may no longer be accurate/working.**
A volunteer from the local community, Ms. Margaret Hung, will give a brief overview of filing requirements and relevant U.S. Federal and State of North Carolina tax forms, followed by a Question & Answer period. Each session will cover the same material, so you will only need to attend one.

  • Friday January 31, 2020, 4:30-6:00pm (FedEx Global Education Center, Nelson Mandela Auditorium)

Please note that students and scholars attending the session should bring their tax documents (W-2, 1099, 1042S and/or other statements of income), along with tax forms (downloaded from www.irs.gov), and prepared questions.

* This session provide general information and will not provide one-on-one tax counseling. Individuals with complicated tax situations may find it beneficial to attend the tax workshop to get started, but it may also be necessary to seek additional help from a tax professional.

Online Tax Preparation Software:  for those filing as nonresident for tax purposes. The following are examples of tax preparation software companies that can assist you with your tax returns.  Students and scholars must purchase an access code in order to use the software

  • Sprintax:  Federal tax returns from $37.95 and State tax returns from $29.95
  • GLACIER Tax Prep ($39 for an individual license — Federal returns only)
*Note: This general information is meant as a basic introduction to the different types of taxes to which people living in North Carolina may be subject and does not constitute legal tax advice. Individuals are responsible for understanding the tax instructions that apply to their own situations. Staff members at International Student and Scholar Services (ISSS) are not qualified to and do not give individual tax advice. While many individuals may be able to file tax forms on their own, you may wish to seek professional advice from a tax counselor who understands nonresident tax regulations, especially if you have a very complicated case. Each individual is responsible for the proper handling of his or her income taxes.  ISSS disclaims any and all liability resulting from providing this general information.

International Students and Scholars filing as a Resident for tax purposes

FEDERAL TAX FORMS and INSTRUCTIONS for those filing as RESIDENT for tax purposes can be obtained at the following locations (the libraries do NOT usually provide tax forms or instructions for those filing as non-resident for tax purposes):

NORTH CAROLINA TAX FORMS (NC D-400) and INSTRUCTIONS can be obtained at the following location: https://www.ncdor.gov/taxes/download-tax-forms-and-instructions

OTHER STATES’ TAX FORMS and INSTRUCTIONS can be obtained at the following website: http://www.taxadmin.org/state-tax-forms

For individual assistance, the following resources may be available:

If you are not eligible for the VITA services, there are other options. There are many private tax preparation services and software programs that can assist taxpayers with filing tax returns; most require a fee. Find tax preparation options from the IRS with “Who Will Prepare Your Tax Return?”

 *Note: This general information is meant as a basic introduction to the different types of taxes to which people living in North Carolina may be subject and does not constitute legal tax advice. Individuals are responsible for understanding the tax instructions that apply to their own situations. Staff members at International Student and Scholar Services (ISSS) are not qualified to and do not give individual tax advice. While many individuals may be able to file tax forms on their own, you may wish to seek professional advice from a tax counselor who understands nonresident tax regulations, especially if you have a very complicated case. Each individual is responsible for the proper handling of his or her income taxes.  ISSS disclaims any and all liability resulting from providing this general information.

 

The ISSS staff is not able to assist in answering tax questions or completing tax forms.

*Note: This general information is meant as a basic introduction to the different types of taxes to which people living in North Carolina may be subject and does not constitute legal tax advice. Individuals are responsible for understanding the tax instructions that apply to their own situations. Staff members at International Student and Scholar Services (ISSS) are not qualified to and do not give individual tax advice. While many individuals may be able to file tax forms on their own, you may wish to seek professional advice from a tax counselor who understands nonresident tax regulations, especially if you have a very complicated case. Each individual is responsible for the proper handling of his or her income taxes.  ISSS disclaims any and all liability resulting from providing this general information.