If you’re an international student who is earning income through an on-campus position, you must meet specific tax requirements. Carefully review the following information to ensure you remain in compliance.

Failure to follow tax requirements can jeopardize not only your employment, but also your status in the United States.

Tax Treaties

If you’re from a country that has a tax treaty with the United States, you may be eligible to exempt a portion of your earnings from taxes. Whether you’re a new student employee or have worked in the university before, please take the time to follow our International Taxation Set-Up Procedure to ensure that you are being taxed appropriately on your income.

Mandatory Tax Filing Information

After each calendar year (January to December), you must file a 1040NR or 1040NR-EZ tax return and Form 8843 with the United States Internal Revenue Service (IRS) by April 15 of the following calendar year. These forms are available on the IRS website or by calling the IRS at 1-800-829-3676.

Failure to file these forms is a violation of United States law and may jeopardize your future status in the U.S.

Remember: You may be eligible to exempt a portion of your earnings from taxes if you’re from a country that has a tax treaty with the United States. If you’ve completed the tax treaty process with Payroll and your earnings exceed your country’s tax treaty limit, you will receive both a Form 1042-S and a Form W-2. W-2s will be mailed by January 31 and 1042 S forms will be mailed by March 15. Please do not file a tax return until you have received both forms.

You may request to receive an electronic version of the Form W-2 via Employee Self-Service in the BUWorks Central Portal.

You may also be required to file a Massachusetts Income Tax Form with the Commonwealth of Massachusetts Department of Revenue (DOR). Consult the DOR website to determine your filing responsibilities. Forms are available on the DOR website or by calling 1-800-392-6089.

Requesting a Duplicate 1042-S

If you have not received your 1042-S by the last week in March, request a duplicate 1042-S by submitting an online request form.

It takes 2-3  business days for a new 1042-S to be produced.