International Students and Scholars

Taxes

The Internal Revenue Service (IRS) requires employers to apply U.S. withholding and reporting rules consistent with the nonimmigrant employed person’s U.S. tax status (resident alien or nonresident alien).

Breadcrumb

Resident aliens are taxed like U.S. citizens, while nonresident aliens are taxed under different withholding and reporting rules. Your U.S. tax status depends on your U.S. immigration status and length of U.S. presence.

Nonresidents may be entitled to tax exemptions depending on their U.S. tax status or an applicable tax treaty, or both. International students and scholars at Brown University have free access to a computerized database called SPRINTAX-CALCULUS

Since immigration status and U.S. presence may change the way a person is taxed, international students and scholars are requested to complete and provide electronically a form (via SPRINTAX-CALCULUS) with accurate up-to-date information at the time of the initial appointment and then again at the beginning of each calendar year. This will enable the University to verify the correct taxation status and any applicable tax exemptions. Without this information, the University will not be able to provide any tax exemptions which might otherwise be applicable.

Tax Obligations

ALL international students and scholars are required to submit an income tax filing each year by mid-April for the time that they are in the U.S. during the previous calendar year.

Brown University provides its students and scholars with tax assessment programs (SPRINTAX-CALCULUS) for those working or earning income at Brown, and annual U.S. income tax preparation software (SPRINTAX-RETURNS) for non-resident aliens filing U.S. Federal and State income tax returns.

Annual Income Tax Return Information & SPRINTAX-RETURNS

Tax Assessment

International Students and Scholars are asked to complete the SPRINTAX-CALCULUS data entry annually. Completion of SPRINTAX-CALCULUS data entry allows the Controller/Payroll office to determine your tax residency status (Non-Resident Alien [or] Resident Alien) and to determine eligibility for tax treaty exemptions (if applicable), for each calendar year.

Please read through the SPRINTAX-CALCULUS instructions and if after reading through the instructions you have additional questions concerning SPRINTAX-CALCULUS, you can contact the Controller's office at

foreignnationaltax@brown.edu

SPRINTAX-CALCULUS Instructions