The tax resources offered by the Center for Global Education are provided so that the international community can make informed personal decisions concerning their taxes. CGE staff are not trained tax specialists and cannot provide individual advice on taxes. The information contained in this website is not a substitute for advice obtained from the Internal Revenue Service or a qualified tax professional. You should seek professional tax advice from Sprintax, a qualified accountant, or attorney if you have questions or need clarification.

General Tax Information

As an international student at Bates, it is important that you are aware of your U.S. income tax obligations. In the United States, you must reconcile your calendar year tax withholding and liability by filing federal and state tax returns in the following year. If you were present in the United States during any part of the year in any status other than tourist (B visa or ESTA), there is at least one tax form you must complete. As a general rule, if you are a Nonresident Alien who is present in the U.S. under an F immigration status, you are required to file IRS Form 8843, regardless of whether or not you have received any income. Bates provides access to Sprintax, which is an online tax return preparation software that assists Tax Non-Residents in their U.S. federal and state tax filings. 

Students may also file a Maine state tax form using information from their federal tax return. Information about this process will come directly via email, including a Sprintax user code. Read more about Sprintax here.

Everyone living in the U.S., including F-1 students, must file income tax forms whether they earn money in the U.S. or not.

• The most important reason to file a return is that it is a legal requirement of the U.S. Failure to file may impact the status of your current visa and make future U.S. visa applications difficult.
• Avoid penalties. If you miss the April 15 deadline, you may face late filing penalties. Filing prior to this date prevents this. The earlier you file, the better.
• You may be owed a tax refund! Many international students filing a tax return are due a tax refund for overpaid tax. It’s worth checking if you are due a refund.

Social Security Numbers (SSN)

If you work in the U.S., you are required to obtain a Social Security Number (SSN). The U.S. government issues an SSN for income tax and compensation purposes. You must apply for an SSN upon your initial job offer. 

Important to Remember:

• Your SSN is your unique U.S. identification number and is yours for life. 
• While it does not authorize you for employment, it can be used for any work that you have authorization for in the U.S. 
• An SSN is not required to open a U.S. bank account, rent an apartment, or apply for a driver’s license.
• You are only eligible for an SSN if you earn compensation for work.
• You may begin working prior to obtaining an SSN, but must apply for one within 30 days of receiving your first paycheck.
• The Student Employment Office (SEO) must receive a copy of your SSN card within 60 days after your first paycheck date. Otherwise your campus employment will be terminated until SEO receives your SSN copy.  
• You may apply for an SSN up to 30 days prior to beginning an on campus job.
• You should protect your SSN card and number from loss and identity theft. Do not carry your card with you. Keep it in a secure location and only take it with you when you must show it for identification purposes, such as opening a bank account.
• Do not allow others to use your SSN as their own. 
• For more information about your SSN, see this helpful International Students and Social Security Numbers guide.  

How to Apply:

1. Once hired for an on-campus position, the Student Employment Office will notify the DSO in the Center for Global Education with confirmation of your position and supervisor.

2. Contact the *DSO to request an F-1 Status Verification Letter (this letter verifies you are a full-time student and eligible to work at Bates College)

3. Complete the online form SS-5 Application for a Social Security Card on the Social Security Administration website. When you click “get started“, it will open the SSN application.
Tips: Citizenship: Click “legal alien allowed to work”
Mailing address: Use your Bates mailing address: 65 Campus Ave., Lewiston, ME 04240

You may then schedule an appointment to apply for your SSN at the Social Security Administration (SSA) office in Auburn located 600 Turner St., Auburn, Maine 04210. Follow the SSN online application guidance to prepare the required documentation, which will include the original documents listed below, and bring them to the SSA office at your scheduled appointment time.

• Completed ​Form SS-5 Social Security Application​ 
• Passport
• I-20
• Most recent I-94
• DSO-signed F-1 Status Verification Letter

4. SSA will provide you with an application acknowledgment letter. Be sure to keep this letter with your important documents. If you do not receive your SSN card, you will need this acknowledgement letter to follow up with SSA.

5. Your SSN card will be mailed to the address on your SS-5 approximately 2-4 weeks after you submit your application.

Upon receipt of your SSN card:

1. In Sprintax Calculus, upload a copy of your SSN Card to your Calculus Document Exchange.
2. Go to your Calculus Personal Data page and update your selection under, “Do you have US TIN (SSN or TIN)*” to be “Yes”. This will open additional sections on this page including a place to enter your new SSN.
3. Go to your Tax Forms Info page and answer any additional questions related to your campus job.
4. Save and continue through the remaining pages until you reach your Final Summary and click “Download Your Forms.”  
5. Go to your Tax Forms page. If your country has a student compensation tax treaty with the U.S., you will see two forms: Form 8233 and Statement to Form 8233 on the Tax Forms page. To benefit from your treaty reduction on your compensation paychecks, you need to sign both the 8233 and its accompanying statement. After signing, please email Dot Letourneau at seo@bates.edu to inform her that your forms are complete. Note that Form 8233 expires on December 31^st in the year in which you sign it. You will need to sign a new Form 8233 each calendar year to continue receiving treaty reduction benefits on your paychecks. You may claim any unused treaty benefits each year when you file your required 1040NR individual income tax return with the Internal Revenue Service (IRS).    

Important Reminder: The Student Employment Office (SEO) must receive a copy of your SSN card within 60 days after your first paycheck, otherwise your on-campus employment will be terminated until SEO receives your SSN copy.

Individual Taxpayer Identification Number (ITIN)

If you are not eligible for a Social Security Number (SSN) because you are an F-1 visa holder and do not work on campus, you must apply for an Individual Taxpayer Identification Number (ITIN) through the Center for Global Education (CGE) office during your first semester at Bates.

If you do not apply for your ITIN through CGE during your first semester and you were already in the U.S. in F-1 status during a tax filing season, you must apply for your ITIN directly with the Internal Revenue Service (IRS).  When applying for an ITIN directly with the IRS, you are required to mail your physical passport to the IRS, which is not advisable, as it is an important form of identification and status. Applying through Bates’s CGE office is faster and safer because CGE certifies your original passport and I-20 on your behalf. This means you do not need to be without your passport or mail it to the IRS.

You Are Required to Apply
Applying for an ITIN is required for all international students who:

• Are an F-1 visa holder
• Not working on campus AND
• Receive grants, fellowships, or scholarships from Bates College
  

You will need your ITIN to file annual tax forms with the IRS by the April 15 deadline (if you received income in the previous calendar year) or June 15 (if you received no U.S. income).

Why You Must File Income Tax
Everyone living in the U.S., including F-1 students, must file income tax forms regardless of whether they earned income in the U.S. Filing a return is a legal requirement; failing to file may jeopardize your visa status and complicate future U.S. visa or immigration applications.

An ITIN is required to file your tax return. Missing the tax filing deadline may result in late penalties. In addition, failing to file may create complications when applying for future immigration benefits, such as Optional Practical Training (OPT) or a change of status.

Additionally, many international students qualify for a refund on overpaid taxes, so filing ensures you receive any money owed to you.

How to Get Your ITIN
To obtain an ITIN, you must receive a letter from a Designated School Official (DSO) in the Center for Global Education certifying your identity and international student status. The DSO must review your original, unexpired immigration documents in-person to issue the required Document Certification Letter for your application. You cannot get this letter after your first semester.

1. Complete the W-7 form.  (See How to Complete the IRS Form W-7)
   • Work with the DSO to determine if you will be claiming a tax treaty benefit for your country.
2. Schedule an appointment with a DSO via BatesReach, located on your Garnet Gateway.
3. Bring the following documents to your meeting:

• Print, sign, and date the completed W-7 form. Make sure your signature matches the signature in your passport.
• Your original passport AND a copy of the passport bio page.
• Your original visa AND a copy of your visa stamp.
• Your original, most recent Form I-20 AND a copy of it.
• A copy of your most recent I-94 record.
• A copy of your scholarship, fellowship, or grant award letter indicating the total amount awarded.

4. Our office will mail your documents to the Internal Revenue Service (IRS). Processing times for ITIN applications are typically 6–7 weeks.

*Please note that an ITIN is used primarily for tax reporting purposes and does not grant work authorization.