No. The University does not treat scholarship aid used for tuition as taxable or reportable income. The University also does not treat U-SHIP health insurance premiums paid for directly by your program to be taxable or reportable.

If you are considered a resident for tax purposes (including US citizens and permanent residents) fellowship stipend funding is considered self-reported, and you are responsible for accurately reporting this income on your tax return. You will not receive a tax form from the university for this funding. You can confirm how much you received from the university in a given tax year by checking your final pay slip from that year in Workday. Income that is not subject to direct tax withholding may trigger an estimated tax obligation – please see our section on quarterly estimated taxes for more information. If you are considered a non-resident for tax purposes, fellowship stipend income is reported on a 1042-S. 1042-S forms are released annually by the university, no later than March 15. Unless you have an applicable tax treaty, a rate of 14% in federal taxes will be withheld directly by the university. Income that is not subject to direct tax withholding may trigger an estimated tax obligation – please see our section on quarterly estimated taxes for more information.

Income for all wage positions at the university – this includes income from PhD Primary Funding positions (pedagogical or research training assignments), additional teaching positions, or any hourly on-campus roles – will be reported on a W-2 tax form. W-2 forms are released by the university no later than January 31 for the previous tax year. If you have questions about understanding the type of income you are receiving from the university, please email gradhelp@uchicago.edu. Wage-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).

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 gradhelp@uchicago.edu to request the appropriate Service Now form (this form can be used to request forms from previous tax years). If you opted-in to a digital 1042-S while completing your Sprintax Calculus Profile, you will be able to download a copy of your 1042-S once it’s ready directly from that platform.

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 current tax year, or have questions about what is reported in your 1098-T, please contact the Bursar’s Office directly via the student contact form. GRADHelp cannot answer questions about how the 1098-T has been prepared.

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.

Email gradhelp@uchicago.edu with questions related to payments issued by the university and general tax questions. Please keep in mind that our team is unable to offer individual tax advice or one-on-one advising sessions. But we can answer general tax questions and help point you in the right direction.

U.S. citizens and permanent residents are always considered residents for tax purposes. Foreign nationals who meet the IRS substantial presence test (SPT) are also considered residents for tax purposes. Students who are on an F or J visa have a five-year exception in countable days for the SPT. Generally, this means that international students are not considered tax residents until they have been in the country for five years and will be treated as non-residents for tax purposes. If you are an international student and are still unsure of your tax residency status, please email gradhelp@uchicago.edu.

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.

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 the paperwork for making a tax treaty claim by following the instructions in our tax treaty section. In most situations, tax treaties do not apply to forms of income outside of fellowship stipends, but some countries do have tax treaties which apply to wage-income.

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.

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.

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.

It is recommended if you are in a situation where you cannot submit a completed return to make an extension request to the Illinois Department of Revenue (IDOR) by completing form IL-505-I. Once you receive your ITIN from the IRS, add the number to your state tax return and file as normal. Please refer to the Illinois State Taxes page for more information.

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.

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.

Email gradhelp@uchicago.edu 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.