UChicagoGRAD is not permitted to give individual tax advice to graduate students, but we can answer general questions related to tax filing, appropriate paperwork, and understanding potential tax obligations. We have recordings of our most recent tax information sessions available for on-demand viewing on our website. Please contact our team via firstname.lastname@example.org if your questions are not answered below.
Tax Information for Students
1. What tax documents will I receive for payments from the university?
- If you are considered a US Person (including resident for tax purposes), fellowship stipend funding will be considered self-reported, and you are responsible for accurately reporting this income on your tax return. You can confirm how much you received from the University in a given tax year by checking your pay slips through Workday. You will not receive a tax document for this funding. You may also have a federal and/or state Estimated Tax Obligation.
- If you are considered a non-resident for tax purposes, fellowship stipend funding will be reported on a 1042-S. Unless you have an applicable tax treaty, a rate of 14% in federal taxes will be withheld at the point of payment. You may also have a state Estimated Tax Obligation.
Pedagogical Training Assignment / Research Training Assignment:
- Income for pedagogical or research training roles will be reported on a W-2 for US Persons, residents for tax purposes, and non-residents for tax purposes who are not claiming a tax treaty.
- Income received by non-residents for tax purposes that is exempt from withholding due to a tax treaty will be reported on a 1042-S. Non-residents claiming multiple tax treaties may receive multiple 1042-S forms (1 form per treaty article).
Student Teaching Support (STS) + hourly on-campus positions:
- Income for supplemental teaching roles as well as all hourly on-campus positions will be reported on a W-2 for US Persons, residents for tax purposes, and non-residents for tax purpose. If you have additional questions regarding this income, please contact email@example.com.
2. I didn’t receive a copy of my W-2 or 1042-S. Can I request another copy be issued?
If you were supposed to receive a specific tax form from the University but do not have access to the form in my.uchicago.edu or Workday and did not receive a form in the mail, you can submit a reissue request through Service Now. Please double check my.uchicago.edu and Workday, and then contact firstname.lastname@example.org to request the appropriate form. You can also use the same form to request forms from previous tax years.
3. I’m receiving scholarship aid from the University for tuition. Is this taxable income?
Income from the University that is considered qualified educational expenses (such as aid for tuition and required fees) applied directly to your student account is, in our opinion, not considered to be taxable or reportable income. This also applies for U-SHIP premiums applied directly to your student account.
4. I’m filing a state return in Illinois for the first time—what’s an Illinois ID Number and how do I get one?
The first time you file a state tax return in Illinois you must complete a physical IL-1040 form and mail it to the Illinois Department of Revenue. No one completing Illinois taxes for the first time can submit and pay online. You will then receive an Illinois ID number/PIN, which you can use to file online in subsequent years.
5. Where can I find my 1098-T?
You can access your 1098-T form at myFinances –> EBill/EPay section of your my.uchicago account. 1098-T forms are issued to students who have an ITIN/SSN on file with the University as of 1/31/2023. If you believe you should have received a 1098-T form for the 2022 tax year – or have questions about what is reported in your 1098-T – please contact the Bursar’s Office directly via Service Now.
TAX INFORMATION FOR INTERNATIONAL STUDENTS
6. There is a tax treaty in place between my country of residence and the US. Why are taxes still being withheld from fellowship stipend payments I’m receiving?
Tax treaty claims can only be honored by the University if you have a US taxpayer ID number, which is either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). Once you receive a taxpayer ID, you can submit a new W-8BEN claiming tax treaty benefits and payroll will review your eligibility. If benefits are applied, any fellowship stipend tax withholding for the current calendar year will be refunded.
In most situations, tax treaties do not apply to forms of income outside of fellowship stipends. Please email email@example.com for clarification about tax withholdings.
7. How do I know if I qualify for a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)?
An SSN is necessary for most on-campus positions such as research training assignments or supplemental teaching positions. You will need to have a current position to apply. If you do not qualify for an SSN (for example, if you’re receiving fellowship stipend income from the University and are not also receiving funding for pedagogical or research training and you do not have a student employment position) and still need a US taxpayer ID, you will apply for an ITIN.
8. How can I submit my federal tax return if I don’t have a US taxpayer ID (ITIN or SSN)?
You’ll need to apply for and receive a US taxpayer ID first to submit your federal (and subsequently state) tax return. If you’re ineligible for an SSN (see above) you will apply for an ITIN instead. If you’re unable to apply for an ITIN when you first arrive in the US and do not have an ITIN when you’re preparing to file taxes, the recommendation is that you apply directly through Sprintax when you are preparing your federal tax return.
9. How do I apply for an ITIN during the tax filing process?
Since the IRS requires a US taxpayer ID to process a tax return, you must include a completed W7 form (application for an ITIN) to your completed Federal tax return. You must include the required supporting documentation for your current visa status and mail it (along with your federal tax return) to the address for the W7.
For state taxes, it is recommended to submit an extension request (Illinois Form IL-505-I). Once you receive your ITIN from the IRS, add the number to your state tax return and file as normal.
10. I’m on an F1 visa and received no US-sourced income for the tax year in question. Do I need to complete a 1040 and file a federal return?
If you truly received no US-sourced income for the tax year, then you would have no reporting obligation. However, you are required to complete form 8843 (which must be submitted to the IRS by June 15 each year). This form is a statement that you were physically present in the US but received no income.
11. If I had no US-sourced income and am completing an 8843, do I still need to apply for an ITIN?
No. You do not need to have a US taxpayer ID if you are a non-resident for tax purposes and received no US-sourced income.
12. How do I count years of presence in the US?
You would count years of presence based on the day you arrived in the US on your visa. For example, if you arrived in the US at the start of your degree program in September 2021, then 2021 would be considered your first year of presence in the US.
13. What should I do if I still have questions?
Email firstname.lastname@example.org with any student payment questions. Please know that while we cannot offer individual tax advice, we can assess your situation, answer your tax questions, and help point you in the right direction.