Application Deadline
U.S. citizens: 2025-26 Fulbright U.S. Scholar Competition Deadline is Monday, September 16, 2024 at 5 PM EST. Find out more.
Each year, in mid-April, residents and citizens of the United States are required to submit their annual income tax returns for the calendar year prior. As resident aliens of the United States, Fulbrighters are also required to participate in this annual ritual. We ask that Fulbrighters approach this piece of their exchange with a good faith effort. As tax information can be overwhelming and confusing, this information below attempts to simplify the ways in which Fulbrighter grant benefits can be subject to taxes. It also aims to orient Fulbrighters to the most common Fulbrighter tax profiles so that you may understand better how U.S. tax law may apply to you. Your IIE advisor, while not certified to give tax advice, can help you understand the components of this guide. For more complex tax matters, Fulbrighters should consult the IRS website (irs.gov) and/or a tax professional. Ultimately, compliance with tax laws and regulations is your responsibility. Keeping good financial records all year long will make completing and filing your tax return easier.
The Fulbright Program sponsor, the United States Department of State, pre-pays federal taxes on Fulbrighter’s behalves. Therefore, a Fulbrighter should never owe federal taxes as a result of their direct Fulbright income from the U.S. Department of State/IIE. However, a Fulbrighter may be required to pay state taxes on their Fulbright income, and/or Fulbrighters may owe taxes on income earned from a non-Fulbright source, such as their host institution or similar.
Your Fulbright advisor will prompt you for information and/or encourage you to carry out tax-related tasks before, during, and after your program to ensure your tax burden is easier to meet. They include:
The following sources of taxable income are typically experienced by Fulbright Visiting Scholars.
Participation in Fulbright Enrichment Seminars and Anchor Cities programming incur taxable grant benefits paid for by IIE on the Fulbrighter’s behalf.
Receipt of an Outreach Lecturing Fund Travel Award
Compensation received separately from a Fulbrighter’s host institution in the United States or honoraria received for a guest lecture at another institution/organization during your Fulbright (such activities must be pre-approved by Fulbright, and they do carry tax liability)
Other types of income are less common; only you know all of your U.S. sources of income during your grant period and it is your individual responsibility to report such income on your U.S. tax returns.
In late February/early March, IIE will send you the instructions and guidelines you will need to file the appropriate paperwork for your U.S.-sourced Fulbright-related grant benefits. Similarly, early in each calendar year, other institutions you may have received payments from in the previous year (host institution, etc.) will send you tax information separately, typically via U.S. mail. If you are uncertain, contact the source of your payments.
If you did not receive any U.S. scholarship or U.S. employment income, you are ONLY required to complete Form 8843-(Statement for Exempt Individuals and Individuals with a Medical Condition). This form must be filed in order to maintain your exempt status from U.S. residency for tax purposes as a J-1 or F-1 visa holder. It is usually attached to your income tax return (Form 1040NR).
IRS Form 8843: All Fulbright Scholars, regardless of income (U.S. or foreign source), must file Form 8843 for each tax year during which they were resident in the United States for even 1 day. This one-page form establishes presence in the United States as a non - resident alien and is required. In the case that a Fulbrighter received $0 U.S.-sourced income this will be the only form required.
IRS Form 1040NR: Scholars who received US income during their exchange will need to fill out this form. For Fulbright Visiting Scholars, there are typically three profiles:
No. You need only file one return that accounts for all of your U.S. sourced income. If you are utilizing Sprintax services, Sprintax will file a return that includes your IIE and non-IIE income.
If you received payments from IIE and are eligible for Sprintax services, please contact IIE@sprintax.com immediately. Be sure to include a copy of the notice. If you received your payments from a Fulbright Commission in your home country, please reach out to the IRS for clarification. You can also use Sprintax services, but it will likely cost a small fee.
If you receive your stipend payments directly from IIE, you will be offered Sprintax tax service free of charge. Other scholars whose stipends are paid by Commissions overseas may opt into Sprintax for a fee and will be provided with a discount code and should pay their fees directly.
For scholars receiving Sprintax service through the program, you will access the Sprintax Tax Preparation system after receiving instructions on how to create an account. This is separate from the Sprintax TDS Profile. If you received an email stating you are required to create a Sprintax TDS Profile, you should NOT proceed to using Sprintax Tax Preparation until you receive notification that your Form 1042-S is ready (typically sent in March). If you received an email instructing you to proceed to creating an account with Sprintax Tax Preparation, please see the below FAQs to help you through the process.
Please review Sprintax’s general FAQs here: https://www.sprintax.com/faq.html
First, obtain Form 8843:
Download the PDF from the IRS website Next, do one of the following:
Fill out the form* on your computer using Adobe Acrobat and print
Print the form and fill it out* very clearly using a black pen
When filling out the form, use the instructions below to determine which sections you must fill out and which you can leave blank.
Download this sample 8843 as a reference, noting that your personal information and dates will differ!
Top Portion
Answer each question. Here are tips to help clarify some of the questions:
Name: Write your Name as it appears in your Passport
Your U.S. Taxpayer Identification Number, if any. If you have an SSN (Social Security Number) or ITIN (Individiual Tax Identification Number), you can write it in this box. However, you may leave blank if you do not have either of them.
Enter your Home Country and U.S. Addresses
Part I: General Information
Answer each question. Here are tips to help clarify some of the questions:
Line 1a: Write your visa status for your most recent entry the U.S. and the date of entry
Line 1b: Write your current nonimmigrant visa status (mostly the same as line 1a)
Line 4a: Write the actual number of days you were physically present in the U.S. for the years indicated
Line 4b: Write the same number of days you wrote in 4a for 2022.
Part II: Teachers and Trainees
Fulbright Visiting Scholars fall into the Teachers and Trainees category. Answer each question. Here are tips to help clarify some of the questions:
Line 5: Write in information for your primary host institution during your Fulbright Exchange
Line 7: Write your visa status only for the years you were present in the U.S. Otherwise leave blank.
Part III: Students
Skip this section.
Part IV: Professional Athletes
Skip this section.
Part V: Individuals With a Medical Condition or Medical Problem
Skip this section.
Bottom Portion
Sign and date on the last line of page 2.
Final Step:
Make a copy of the completed form and save it for your records Mail the form to the IRS using the information at the bottom of this page. We recommend that you choose tracking and receipt confirmation when you mail as the receipt conformation will be your only form of proof that you have mailed Form 8843. IRS will not send you any confirmation of receipt.
Webinar: Demystifying U.S. Taxes