The Tax Office develops resources for use by Middlebury students, faculty and staff and visitors in navigating tax laws and and manages tax compliance for Middlebury College.
Disclaimer: The information contained within this website is provided for informational purposes only and is not intended to provide, and should not be relied on for, tax, legal or accounting advice.
Frequently Asked Questions
Q Do I need to file a return?
Generally, U.S. Citizens and non-U.S. Citizens alike who receive any type of payments, e.g., salary, stipend, honorarium, scholarship, etc., are required to file a federal tax return as well as in most states, a state tax return. The U.S. tax year is a calendar year, thus tax returns filed in the spring are for the previous calendar year. An individual may be required to file more than one state tax return.
Q What is the definition of a nonresident alien for tax purposes?
A nonresident alien for tax purposes (as defined by the IRS):
- Does not have a green card (Permanent Residence card), and
- Does not satisfy the substantial presence test.
A resident alien for tax purposes (as defined by the IRS):
- Holds a green card (Permanent Residence card), or
- Satisfies the substantial presence test.
A resident alien is subject to the same tax withholding and reporting requirements as a U.S. citizen or Permanent Resident, including taxation of worldwide income.
Q What forms do nonresident aliens need to file?
In addition to the Federal Tax Return (Form 1040NR or Form 1040NR-EZ), every nonresident alien on a F, J, M, or Q visa needs to file Form 8843. If you do not have to file a federal tax return, but are a nonresident alien on a F, J, M, or Q visa, you and your dependents on a F, J, M, or Q visa each need to send Form 8843 to the IRS. You do not need a social security or individual taxpayer identification number to do so. The federal tax return preparation software the college provides to you, Sprintax, prepares Form 8843 for you, or you can wait for the Tax Office’s email in late spring which will give you access to Form 8843 for yourself only. The access is through the FNIS system.
Q What software is available to nonresident aliens to help file?
Sprintax is a web-based tax return preparation system designed for nonresident alien students, scholars, trainees, researchers, and other educational visa holders to aid in preparing their U.S. federal income tax return (Form 1040NR-EZ or Form 1040NR with the instructions for NR-EZ or NR) and/or Form 8843.
Middlebury College and the Middlebury Institute of International Studies at Monterey (MIIS) provide this software to all students, scholars, and visitors free of charge for the federal income tax return. This software also assists in the preparation of state tax returns, but this cost is the responsibility of the student/scholar/foreign visitor.
Sprintax is an easy-to-use system that will guide you through each part of the tax return process. Webinars are being scheduled for assistance in accessing and using the software. Sprintax also offers an online chat system for help. Call Sprintax for free on 1-866-601-5695 or email the company at firstname.lastname@example.org.
Q Can resident aliens use Sprintax to file?
If you are a resident alien, for tax purposes, you cannot use Sprintax. You will need to fill out Form 1040 or 1040-EZ the same as a U.S. Citizen.
Q I am a nonresident alien, will I get taxed?
Generally if you are a Nonresident Alien for Tax Purposes, you should assume you will be taxed on payments made to you or on your behalf by the college or institute.
The rates will be based on your country’s tax treaty, your visa status and the type of income you receive. Another important element is your signature on tax documents within the FNIS system. Treaty benefits do not apply if you fail to complete and sign the needed informational documents.
Q Where can I find information on whether my country has a Tax Treaty with the U.S.?
Q Can I schedule an appointment with the Tax Office for other questions?
The Middlebury College Tax Office is located in the lower or garden level of 152 Maple St., Marble Works. Please make an appointment to be sure someone can assist you by emailing email@example.com or calling 802-443-5461.
152 Maple Street
Marble Works, Suite 102
Middlebury, VT 05753