This page provides some general information about United States and Wisconsin taxes on income. It also provides information on where to get help with questions you may have about the details of completing your tax forms. Staff members at the Office of International Education (OIE) are not tax specialists and cannot advise international students and scholars regarding taxes.
As a Foreign National student or scholar, you may need to file tax forms each year with the IRS, even if you earned no income. It is your responsibility to understand and meet your tax obligations. The deadline to file taxes is typically April 15 if you were present in the United States in the previous calendar year (before January 1).
IRS tax forms can be printed from the links below. Occasionally, the Milwaukee Public Library offers U.S and Wisconsin tax forms (hard copy) at the library entrance.
In addition to the IRS tax forms, you will need a W-2 form from any employers from the past year in order to file your taxes. Employers must provide the W-2 form to their employees by January 31. Marquette W-2 forms can be printed from the “My Jobs” section of the CheckMarq account. Students who were enrolled at another university during the previous tax year should contact the appropriate office at their former campus. Students who were performing OPT or CPT during the previous tax year should contact the human resources office at their former employer.
U.S. Federal Income Taxes – The Internal Revenue Service (IRS)
IRS representatives have stated that all international students are required to file federal income tax returns even if they do not owe any tax payments. These forms are available for printing at the IRS website. Of special interest to international students is Publication 519: U.S. Tax Guide for Aliens and Publication 1915: Understanding Your IRS Individual Taxpayer Identification Number. The Foreign Students and Scholars page of the IRS website also provides helpful information.
For students who earned U.S.-source income in 2016, including scholarships, those federal forms are probably the 1040NR-EZ and the Form 8843 or the 1040NR and the Form 8843. The deadline for sending completed forms and any payments is usually April 15.
Form 1040NR-EZ: https://www.irs.gov/pub/irs-pdf/f1040nre.pdf
Instructions for 1040NR-EZ: https://www.irs.gov/pub/irs-pdf/i1040nre.pdf
Students who had no income from the U.S. during 2016 are required to file Form 8843 only. The deadline for sending completed Form 8843 is usually April 15.
Form 8843: https://www.irs.gov/pub/irs-pdf/f8843.pdf
Wisconsin State Income Taxes – the Wisconsin Department of Revenue:
The Wisconsin Department of Revenue website is a great resource. Most international students/scholars will need to file the individual Form 1NPR. However, you should always read the instructions for any tax form to be sure you are using the correct form. The forms must be sent to the Wisconsin Department of Revenue by April 15.
Wisconsin Form 1NPR: https://www.revenue.wi.gov/DORForms/2016-Form1NPR.pdf
Wisconsin Form 1NPR Instructions: https://www.revenue.wi.gov/DORForms/2016-Form1NPR_inst.pdf
Tax Preparation Assistance and Resources
Glacier Tax Prep: If you were employed at Marquette in 2016, you may be familiar with the Glacier payroll system. This system also provides tax preparation assistance for a small fee – about $39. The Glacier Tax Prep software will determine if you are a resident or a non-resident for tax purposes and will offer a step-by-step process to complete your federal tax forms. Learn more and purchase an individual access code for Glacier Tax Prep at https://www.glaciertax.com/
Sprintax is another tax preparation software. It is an on-line system that is especially designed for international students and scholars and will guide you through each part of the 1040NR tax return process. The service costs about $36 and helps you prepare and print the appropriate federal tax forms. Learn more about Sprintax at: https://www.sprintax.com/
Internal Revenue Service - The IRS number for toll-free recorded tax information is 1-800-829-1040.
The Milwaukee IRS office is located at 211 W. Wisconsin Avenue, Milwaukee, Wisconsin, 53203. You may receive individual assistance by visiting or calling (414) 231-2100. The office is open Monday-Friday 8:30 a.m. - 4:30 p.m. Be sure to inform whomever you speak with about your United States legal status (such as F-1 or J-1) so that you may receive information that is accurate for you.
The IRS Volunteer Income Tax Assistance (VITA) program offers on-site assistance with tax questions. You can find Milwaukee VITA sites at http://irs.treasury.gov/freetaxprep/ The closest VITA site to Marquette is at MATC.
Other fee-based help for completing your tax forms may be available from websites or tax preparation companies. (OIE cannot recommend or endorse tax preparation sites, organizations or software.)
Other State Forms
If you need tax forms from states other than Wisconsin, you can link to other state websites from the Internal Revenue web site (see information above on IRS). State forms and information materials are available for download and printing.
Remember to keep photocopies of your tax records and filings. The Internal Revenue Service (IRS) recommends that these documents be retained for seven (7) years.