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Complete Sprintax Returns Guide

This article is for information only and is not tax advice.

This article is a reference for Sprintax Returns. It answers common questions about each step of the Sprintax Returns questionnaire for the 2026 tax year. Each answer starts with a direct statement and does not depend on other answers.

Quick facts about Sprintax Returns

TopicFact
Who Sprintax Returns is forSprintax Returns is for nonresident aliens for US tax purposes who need to prepare forms and returns about their stay, study, or work in the US.
What Sprintax Returns preparesThe federal income tax return (Form 1040-NR), state income tax returns, and Form 8843. It also prepares Social Security and Medicare (FICA) refund claim forms and ITIN application forms (Form W-7).
Who cannot use Sprintax ReturnsUS citizens, green card holders, people who are residents for tax purposes, and people with dual-status for tax purposes.
Signing and filingYou print the forms, sign them by hand in ink, and post them. If you are eligible, you can e-file the federal return.
What can be e-filedOnly the federal income tax return. State returns, FICA claims, ITIN applications, and amendments are posted on paper.
How a refund is paidBy direct deposit to a personal US bank account in your name, or by check mailed to the address on the return.

About Sprintax Returns

What is Sprintax Returns?

Sprintax Returns is a service for nonresident aliens. It prepares the federal and state income tax returns and the extra forms that a nonresident alien can need during a stay in the US.

The extra forms include Form 8843, FICA refund claim forms, and ITIN application forms.

How does Sprintax Returns work?

  1. Create an account or log in.

  2. Answer the questions. The questions depend on your circumstances and your documents.

  3. Sprintax identifies the deductions that you can claim.

  4. Sprintax calculates your tax and prepares your returns.

  5. Check that the information is correct, print the forms, sign them in ink, and submit them to the IRS and the state tax office.

Who must file a US tax return or Form 8843?

You must file if you received income that is reportable to the IRS or to a state tax office. You also file Form 8843 if you are an exempt individual on an F, J, M, or Q visa, even if you had no US income.

A nonresident alien files a federal return on Form 1040-NR. If you do not have to file a tax return, you mail Form 8843 to the IRS by the due date of Form 1040-NR.

Is Form 8843 a federal tax return?

No. Form 8843 is an informational statement for exempt individuals. It is not a federal income tax return, and it does not include Schedule A or any deductions.

You file Form 8843 even if you had no US income. You file it with Form 1040-NR if you have a return to file. Otherwise, you mail it alone by the Form 1040-NR due date.

When is the federal return due?

The Form 1040-NR due date is April 15, 2027 if you received wages that are subject to US income tax withholding. Otherwise, the due date is June 15, 2027.

An extension of time to file is requested on Form 4868. The extension gives more time to file. It does not give more time to pay.

Which documents do I need?

The following table lists the documents to prepare before you start.

DocumentWhat it is used for
PassportYour personal and visa details.
US entry and exit datesYour visit dates. Form I-94 shows your travel history.
Income documents for the tax yearForm W-2, Form 1042-S, Form 1099, and similar documents.
Immigration documentsForm DS-2019 or Form I-20.
SSN or ITINYour US taxpayer identification number.

Who cannot use Sprintax Returns?

Sprintax Returns cannot prepare returns for US citizens, green card holders, and anyone who obtained lawful permanent resident status. It cannot prepare returns for residents or dual-status taxpayers. It cannot be used with unsupported visa types.

A person who was born in the US or became a US citizen cannot use Sprintax Returns.

Tax residency and Step 1 Residency

How does the IRS decide if I am a resident or a nonresident?

The IRS treats you as a nonresident alien unless you meet the green card test or the Substantial Presence Test. A person who meets either test is a resident for tax purposes.

What is the green card test?

You meet the green card test if you are a lawful permanent resident of the US at any time during the calendar year. You are then a resident for tax purposes, even if you live abroad.

What is the Substantial Presence Test?

You meet the Substantial Presence Test if you are in the US for at least 31 days in the current year. You must also reach 183 days over three years.

To count the 183 days, add the following:

  • All days in the current year.

  • One third of the days in the first year before the current year.

  • One sixth of the days in the second year before the current year.

Which days do not count toward the Substantial Presence Test?

Days as an exempt individual do not count. The following table shows the exempt periods by visa.

VisaExempt period
F-1, J-1 student, and M visaFor any part of up to five calendar years.
Other J visa and Q visaFor any part of two calendar years in each period of six years.

Can I change my tax residency status?

No. You cannot change your own tax residency status. Sprintax determines your status from the information that you enter. US tax rules decide the result.

A person who is a resident for tax purposes cannot continue in Sprintax Returns. A person who is dual-status cannot continue either.

What does Step 1 Residency ask?

Step 1 Residency asks about your visa status and your US travel history. Sprintax uses the answers to classify you as a nonresident, a dual-status taxpayer, or a resident for federal tax purposes. The questions are:

  • Are you a US citizen? A person who was born in the US or became a citizen cannot use Sprintax Returns.

  • Are you a green card holder? A green card holder cannot continue.

  • Did you apply for or obtain lawful permanent residence? A person who obtained it cannot use the service.

  • Were you in the US during the 2026 tax year? Answer Yes if you were in the US for any length of time.

  • When did you first enter the US?

  • Are you in the US on the date you complete the questionnaire?

  • When do you leave the US? If you are in the US, enter the visa expiry date or the program end date.

The software says I am a resident. Why?

Sprintax determines your status from the information that you entered. If you stayed in the US long enough, the software classifies you as a resident. Check that all visits are correct. Residents cannot continue in Sprintax Returns.

Do I enter every visit to the US?

Yes. Report all US visits in Step 1 Residency. Sprintax then determines your status automatically. If you do not remember your dates, check your travel history in your Form I-94 record, or enter approximate dates.

What if I was not in the US during the tax year?

Answer No to the question "Were you in the US during the 2026 tax year?". If you left the US during the year, answer Yes, because you were in the US for part of the year.

What should I enter as the exit date if I am in the US?

Enter the visa expiry date. You can also enter the end date on Form DS-2019 or Form I-20. The exit date is for tax purposes only. It does not mean that you must leave the US on that date, and your plans can change.

What should I answer if I left the US and plan to return?

Answer No to "Are you in the US on the date you complete the questionnaire?" if you are outside the US when you complete the questionnaire.

How do I enter a change from F-1 to H-1B?

Enter the F-1 and the H-1B as two separate visits.

  • The F-1 US leave date is one day before the H-1B approval date. This applies even if you did not leave the US.

  • The H-1B US entry date is the approval date or the start date on Form I-797A.

  • The H-1B US leave date can be the end date on the approval notice.

You do not need an H-1B stamp in your passport. Use the dates from the approval notice. The option to report a visa change appears only if you entered two or more visa types for the tax year.

Is a visa renewal a visa change?

No. A visa renewal is not a visa change.

What does "the dates are overlapping" mean?

Sprintax shows this message when the entry and exit dates of two visits overlap. Change the dates so that they do not overlap with another visit.

How do I enter an ESTA visit?

Enter an ESTA visit as a tourist visit.

How do I enter a J-1 Exchange Visitor program?

Check the program category on Form DS-2019 and select the exact program type from the list.

I am Canadian. How do I enter my visits?

If you do not have a visa, enter visits based on the document that supports the visit or on the purpose of the visit. If you commute to work in the US every day, you do not need to enter visits. You can answer that you were not in the US during the tax year.

Does Sprintax support Form 8840 and the closer connection exception?

No. You can file Form 8840 with the IRS, but Sprintax does not prepare it.

Where do I find the visa number and expiry date?

The visa number and expiry date are on the visa stamp in your passport.

What is the country of citizenship and the country of residence?

The country of citizenship is the country where you were born. The country of residence is the country that you claimed when you entered the US. Local tax law determines it, based on factors such as days of presence, home ownership, available accommodation, family ties, and financial interests.

What does "Date you first entered the US" mean?

Enter the date of your first entry to the US ever. The date must match any entry date that you reported before.

The system says I have no filing requirements. Why?

A person who is not on an exempt visa and did not have US income has no filing requirements. A person who had no income in the tax year does not need a tax identification number.

What does "Whoops" mean after the About you section?

The message appears if you are not a student, teacher, or trainee on an F, J, M, or Q visa and you had no US income. In that case, you do not need to file US returns.

Who is a full-time student, a degree candidate, and an OPT or CPT participant?

  • A full-time student is enrolled in the number of hours or courses that the institution considers full-time.

  • A degree candidate attends a US institution and pursues a degree there during the tax year.

  • Optional Practical Training (OPT) is work permission for F-1 students in a field related to their major, usually for up to one year after studies.

  • Curricular Practical Training (CPT) is work permission for F-1 students. The work must relate to the major, and it is usually up to 20 hours each week during studies.

Select Yes for the OPT or CPT question if you took part in OPT or CPT during the tax year.

What is the virtual currency question?

The question asks if you received, sold, exchanged, or disposed of any financial interest in virtual currency during the tax year. If you traded virtual currency, you must report it. You should receive Form 1099 or Form 8949.

Step 2 Getting to know you

What is a US tax identification number?

A US tax identification number is either a Social Security number (SSN) or an Individual Taxpayer Identification Number (ITIN). A person cannot have both numbers at the same time.

The Social Security Administration issues an SSN to people who are allowed to work in the US. An SSN is a lifetime number.

The IRS issues an ITIN to people who must file a federal return but cannot get an SSN. An ITIN is a nine-digit number for tax purposes only.

Do I need an SSN or an ITIN?

You need one if you earned US income. You do not need one if you had no US income.

How do I apply for an ITIN with Sprintax?

Go to Step 2 Getting to know you, sub-step About you. Answer that you do not have an SSN. Sprintax then asks if you want help to apply for an ITIN. Select Yes to receive the ITIN application documents.

How do I file an ITIN application?

Print Form W-7 and Form 1040-NR, sign them by hand in ink, and post them to the IRS together. Include the supporting identity documents. The PDF from Sprintax gives the full instructions and the mailing address.

The IRS requires an original passport or a certified copy of the passport. The IRS rejects notarized copies. A certified copy comes from the government agency that issued the document, a US embassy or consulate, or a Certified Acceptance Agent.

If you apply in person, take Form 1040-NR, the signed ITIN application, and your original passport.

If you do not attach the supporting documents and the tax return, the IRS does not process the application. This can cause a penalty or a delay of the return.

How long does an ITIN application take?

The IRS states that it takes about 7 weeks to notify you of the application status. It can take 9 to 11 weeks during tax season (January 15 to April 30) or if you apply from outside the US. Sprintax advises that processing can take up to 16 weeks if you mail an original passport.

The IRS mails the ITIN letter to the address that you provided.

What does "Length of stay" mean on the ITIN application page?

Length of stay is the total length of your stay on your current program.

What is a billing address?

The billing address is the address linked to your payment method. It is the address that your bank has on record.

Which address appears on my return?

After you enter your US address and home address, you select which address appears on the federal and state returns. Select an address that is valid for receiving letters from the tax office, and that you expect to use for at least six months.

If you no longer have a US address, enter your last US address and select your home address for correspondence.

Sprintax accepts only Latin letters and numbers in an address. Do not use special symbols.

Do I enter spouse details?

Yes, if you are married. Enter your spouse's name, birth date, and US taxpayer identification number, if your spouse has one. This applies even if your spouse lives outside the US.

Sprintax can ask the following about your spouse: US citizenship, student or scholar status, and whether the spouse lived with you for more than six months. It can also ask about gross income, whether someone else can claim the spouse as a dependent, and whether the spouse has an SSN or ITIN.

Were you married on the last day of the tax year?

Answer Yes if you were married on or before December 31 of the tax year. If you married after the end of the year, you are single for that tax year. Where you married does not matter. If you divorced by December 31, answer No.

Can you be claimed as a dependent on someone else's US tax return?

The question asks whether a US citizen or resident relative can claim you as a dependent on their tax return. It is unrelated to your visa status or to a dependent visa such as F-2 or J-2.

Can I claim dependents?

Generally, no. A nonresident alien cannot claim dependents. A dependent visa status for immigration is different from a dependent status for tax.

The IRS lists exceptions: residents of Canada, Mexico, and South Korea, and students and business apprentices from India. If you are eligible, Sprintax shows a Dependents sub-step in Step 2.

To claim the Child Tax Credit, the child must also meet the credit rules, including a valid SSN.

Step 3 Let's talk money: income documents

Which income does Sprintax ask about?

Sprintax asks about all US-source income for the tax year. This includes wages (Form W-2 and Form 1042-S) and scholarships or other income (Form 1042-S and Form 1099). Check every figure in your income documents against Sprintax.

What if I do not know which income document I should receive?

Ask the payer of the income for the document.

What if I have none of the documents listed in Step 3?

  • If you had no US income, mark that in Step 2.

  • If you had US income, ask the payer for an income document.

  • If the payer will not issue a document for an award or a self-employment commission, select Letter of payer and report the amount under Other income.

What is a Letter of payer?

Use the Letter of payer option when you had reportable US income but do not have one of the listed income documents.

Do I report income from outside the US?

A nonresident alien does not report non-US income on the federal return. Some states ask for non-US income, and then Sprintax asks for it in Step 6.

If an income document includes income that you earned outside the US, remove it. The document must show only the amount that you earned while you were physically in the US.

How do I report a scholarship?

If you received Form 1098-T for a scholarship, or if the scholarship covered your tuition, do not report it as a nonresident alien. A nonresident alien cannot include Form 1098-T in the tax return. Keep it for your records.

Which copy of a document can I use?

Copy B and the other copies of a document are usually the same. Any copy with complete information is acceptable.

What if I have more than one copy of the same Form W-2 or Form 1042-S?

Report one form for each employer or payer when the copies show the same income. If the federal and state information are on different pages of the same Form W-2, report them as one Form W-2.

What do I enter for boxes that are empty or missing?

If a box has no information, enter 0. You can leave empty boxes on Form W-2 empty in Sprintax. If you cannot continue, check each box that you completed.

What do I enter as my SSN if I am applying for an ITIN?

Enter 000-00-0000.

The address on my income document is different from my current address. Is that a problem?

No. The payer uses the address on the document for its own records. Enter your current address in Step 2 Getting to know you, sub-step Your address.

Does Sprintax read my income document automatically?

Yes. Sprintax uses optical character recognition (OCR). Upload an image of the document, and the software fills in the fields. Check the result and enter any missing fields by hand. Form 1099 documents require manual entry.

Why are some boxes on my Form 1042-S locked?

Not all boxes are required. The white boxes cannot be edited because they are not relevant to the return or because they repeat information that you entered before.

Step 3 Let's talk money: Form W-2

Why are my federal wages different from my state wages?

Federal wages (Box 1) and state wages (Box 16) are usually equal, but not always. The following reasons are common:

  • The income is exempt under a tax treaty. In that case, you should receive a second income document, usually Form 1042-S with income code 20. It reports the exempt part.

  • The employer reports part of the income in another way.

If the federal wages are lower than the state wages and no second document explains it, contact the employer. If you worked in one state, the employer can issue a Form 1042-S for the rest.

The difference is acceptable on the Summary only if a tax treaty applied. Sprintax shows it as a separate line, Income exempt by tax treaty.

How do I enter a Form W-2 with income from more than one state?

Each Form W-2 in Sprintax has two state lines. A Form W-2 shows what the employer reported to each state. It does not show how much you physically earned in each state.

Sprintax asks you to allocate the wages that you physically earned in each state. Use your payslips or ask the employer. The total must equal the federal wages. Do not change Box 1 or Box 16.

If you worked in more than two states, add more Form W-2 entries.

What are the steps for a Form W-2 with three or more states?

  1. First Form W-2: enter the employer details on the left. Enter the federal information on the right (Boxes 1, 2, 3, 4, 5, 6, 12, and 14).

  2. On the first form, enter two states on the state lines (Boxes 15 to 20).

  3. If the federal and state wages are different, allocate the wages that you earned in each state. Select the reason "Other income not taxable for State".

  4. Second Form W-2: enter the employer details and leave the federal part empty. Enter the next state in Boxes 15 to 20.

  5. On the second form, allocate the wages that you earned in each state. Select the reason "Other exempt income".

  6. For a fourth state or more, add a third Form W-2 and follow the steps for the second form.

On the Summary, the federal wages must match Box 1 of Form W-2. If you work in a state with no income tax, select "Income earned in another State". These states are Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Select the difference reason with care. A wrong reason can change the federal and state tax calculation.

What if I received Form W-2c?

You may need to amend your return if you receive a corrected Form W-2 after you file. Amend if the change affects your residency, filing status, number of dependents, total income, credits, or deductions.

You do not need to amend if the change is only to a name, an address, or a taxpayer identification number. You also do not need to amend for a change to Social Security and Medicare wages and taxes in Boxes 4, 5, 6, and 7.

What if my income document has a wrong or missing SSN?

Ask the payer for a corrected form. The employer should issue a corrected form that changes only the SSN. If you can, wait for Form W-2c before the deadline.

If you cannot wait and you owe money, file with the current copy and request the corrected form. The IRS can send a notice that asks you to confirm your taxpayer identification number with documents.

What if a code in Box 14 of Form W-2 is not on the list?

Leave Box 14 empty. The employer uses Box 14 for information only, and an empty box does not change the calculation.

Why can I not select Box 13 on Form W-2?

Box 13 is not active in Sprintax. It has no effect on the return, so continue without it.

What are the Box 12 codes on Form W-2?

The following table explains the Box 12 codes. Sprintax decides whether a related form applies to your return.

CodeMeaning
CTaxable cost of group-term life insurance over $50,000. It is already included in your W-2 income.
DElective deferrals to a 401(k) plan.
EElective deferrals to a 403(b) plan.
FElective deferrals to a 408(k)(6) salary reduction SEP.
GContributions to a 457(b) plan.
HElective deferrals to a 501(c)(18)(D) plan.
JNontaxable sick pay. It is for information only.
LSubstantiated employee business expense reimbursements. They are nontaxable.
PExcludable moving expense reimbursements for members of the US Armed Forces or intelligence community.
REmployer contributions to an Archer MSA.
SSalary reduction contributions to a 408(p) SIMPLE plan.
WEmployer contributions to a health savings account (HSA).
AADesignated Roth contributions to a 401(k) plan.
BBDesignated Roth contributions to a 403(b) plan.
DDCost of employer-sponsored health coverage. It is nontaxable.
EEDesignated Roth contributions to a governmental 457(b) plan.

What if my Form W-2 shows code W in Box 12, or I have Form 1099-SA?

Sprintax asks questions about your health savings account (HSA):

  • Were you covered by a self-only or a family high deductible health plan (HDHP) during the tax year? The answers are self-only, family, both plans, or not covered.

  • Did you make HSA contributions from January 1 of the tax year to April 15, 2027? Include only your own after-tax contributions. Do not include employer contributions, cafeteria plan contributions, rollovers, or payroll salary reductions.

  • If you contributed, did you have the same annual deductible and monthly coverage, and is the amount included in Box 12 with code W?

  • What did you spend the HSA distribution on (Form 1099-SA)?

Send copies of Form W-2 and Form 1099-SA to Sprintax. Do not e-file or post the federal return that Sprintax generates until the tax experts review it. The return can need a manual update. Wait for the confirmation from the Sprintax team.

What type of employer or entity do I select?

Select the type from the list. If you are not sure, ask the employer or the payer, or check their website for the entity type.

What if a code in Box 3, 3a, 3b, 4a, 4b, 12b, 13f, or 13g of Form 1042-S is not on the list?

Leave the code as 00 and continue.

What do I enter in empty boxes of Form 1042-S?

  • Box 17a (state tax withheld): enter 0 if no state tax was withheld.

  • Box 17b (payer state EIN): enter 0 if you do not know it.

  • Box 17c (state): select the state where you were physically present when you received the income, even if you no longer live there.

  • Box 13b (country): enter your home country if there is no US option.

  • Box 13e (payer TIN): enter the SSN or ITIN. If there is no taxpayer identification number, enter 000-00-0000.

How do I enter Form 592-B?

Enter the California tax withheld from Form 592-B in Box 17a.

Does Sprintax support Form 1098-T, Form 1095-B, and Form 1095-C?

A nonresident alien cannot include Form 1098-T in the return. Form 1095-B and Form 1095-C are generally not required to file. Keep all three forms for your records.

How do I report Form 1095-A?

Form 1095-A is the Health Insurance Marketplace Statement. It can affect your federal return.

  1. In Step 4, sub-step Other expenses, select Yes to "Did you receive Form 1095-A?".

  2. Complete all steps and generate the federal return after you pay the fee.

  3. Email Form 1095-A to info@sprintax.com.

  4. The tax experts review the form and email you about Form 8962.

Do not e-file or post the federal return before the tax experts finish the review. If Form 8962 is required, the experts prepare it by hand and notify you.

Step 3 Let's talk money: Form 1099 and investment income

How do I fill in Form 1099-B?

Enter the mandatory boxes as follows.

BoxWhat to enter
1a Description of propertyThe number of transactions for one company, for example 10 shares of one company.
1b Date acquiredThe date of your first purchase of the stock.
1c Date soldThe date of your last sale of the stock.
1d ProceedsThe total sale amount. Proceeds are gross unless the form states otherwise.
1e Cost or other basisThe total purchase amount.
1g Wash sale loss disallowedMark it if the transaction shows a wash sale loss.
4 and 16 Tax withheldFederal and state tax withheld. Enter 0 if no tax was withheld.
14 StateThe state where you lived when you bought and sold the stock.
15 State identification numberEnter 0 if the form has no payer state ID.
PayerThe company that issued the form, for example your broker. Enter 0 if there is no tax ID.

How do I report Form 1099 Consolidated?

Select Form 1099-B as the income document in Step 3. Select Quantity as the exact number of transactions and list each transaction separately. You can combine several transactions for one company into one Form 1099-B.

Form 1099 Consolidated can also include Form 1099-INT, Form 1099-DIV, and Form 1099-MISC. If those parts are empty or show zeros, you do not report them.

If the form shows "Various" as a date, enter a specific date acquired and date sold. Approximate dates are acceptable.

Is my income effectively connected with a US trade or business?

Sprintax asks this question about gains and losses. If your only US activity is trading stocks, securities, or commodities through a US resident broker, you are not engaged in a US trade or business. Select No.

What if I received Form 1099-INT after I filed?

Interest from US bank deposits is generally not taxable for a nonresident alien. Sprintax does not include Form 1099-INT in the return calculation. You do not need to amend the return. Keep the form for your records.

Can I report a loss on crypto transactions?

Yes. If the purchase price is higher than the sale price, Sprintax considers the loss. If you are eligible, Sprintax uses the loss on the return.

Which form do I use for cryptocurrency transactions?

Use Form 1099-DA for proceeds from digital asset transactions, such as cryptocurrency and NFTs. If you received a Form 1099-B that covers cryptocurrency sales, use the Cryptocurrency Transactions section instead.

What is Form 1099-DA?

Form 1099-DA reports taxable digital asset transactions, such as sales and exchanges of cryptocurrency and NFTs. A digital asset broker sends the form to you and to the IRS. Generally, only a US digital asset broker must file Form 1099-DA.

How do I enter Form 1099-DA in Sprintax Returns?

Follow these rules before you enter any information:

  • Use Copy B of your Form 1099-DA. Sprintax asks for the information on Copy B.

  • Enter the information from one form at a time. Do not combine information from different forms.

  • Fill in every field that Sprintax shows for Form 1099-DA. All of these fields are mandatory.

What do I enter in the Form 1099-DA filer fields?

The following table lists each filer field and what to enter.

FieldWhat to enter
Filer nameYour name.
Filer street addressYour address.
Filer cityYour US city.
Filer stateYour US state.
Filer ZIP codeYour ZIP code.
Filer TINYour taxpayer identification number (your SSN or ITIN).

What do I enter in the Form 1099-DA transaction fields?

The following table lists each transaction field. The box numbers match the box numbers on your form.

BoxWhat to enter
1a Code for digital assetThe Digital Token Identifier Foundation (DTIF) code of the digital asset that Box 1b names.
1b Name of digital assetThe name of the digital asset.
1c Number of unitsThe number of digital asset units that you sold, exchanged, or otherwise disposed of in the transaction.
1f ProceedsThe total proceeds from the transaction. Proceeds can include cash, the value of services, digital assets, or other property that you received in exchange.
1g Cost or other basisThe total cost or other basis of the digital assets that you sold, exchanged, or otherwise disposed of. If the box is blank, use your own records.
6 Gain or loss isThe gain or loss type that your form marks: short-term or long-term. If the Ordinary box is checked, special rules can apply.
14 State nameThe state and local income tax information that your form shows.

What if Box 1g on Form 1099-DA is blank?

The entry in Box 1g depends on what your form shows:

  • If Box 1g has an entry, including 0, the filer reported that amount to the IRS as your basis.

  • If Box 1g is blank, determine your basis from your own books and records.

  • If Box 9 is checked, the asset is a noncovered security. The filer can leave Box 1g blank when it did not know the basis, or when you acquired the asset before 2026.

What do the Box 6 options on Form 1099-DA mean?

Box 6 shows whether the gain or loss is short-term or long-term. If the Ordinary box is checked, special rules can apply to your digital asset. If Box 9 is checked, Box 6 can be blank.

How do I report income from Uber, Lyft, or Form 1099-K?

Report self-employment income and Form 1099-K in Step 3. If you have no other income document, select Letter of payer. If you have other income documents, select the document type from the list. Do not select Letter of payer.

In the Other income section, select the income type Fees/Commissions.

Social Security and Medicare (FICA) tax refunds

What is FICA?

The Federal Insurance Contributions Act (FICA) tax is a payroll tax. Employees and employers pay equal amounts. It funds Social Security (retirement, survivors, and disability insurance) and Medicare (hospital insurance). Your Form W-2 shows these taxes in Boxes 4 and 6.

Can I get a FICA refund?

You can claim a refund if you are a nonresident alien who works under an F-1, J-1, M-1, Q-1, or Q-2 visa. Your employer must also have withheld Social Security and Medicare tax. The IRS says that these students and scholars are generally exempt from FICA tax on qualifying wages.

Sprintax asks about FICA in Step 3 after you add the taxes from Form W-2. If you qualify, you receive a FICA claim that is separate from the federal return, with filing instructions.

Who is not exempt from FICA tax?

The FICA exemption does not apply in the following cases:

  • Spouses and children in F-2, J-2, M-2, or Q-3 status.

  • Employment that the US Citizenship and Immigration Services (USCIS) does not allow.

  • Employment that is not closely connected to the purpose of the visa.

  • A person on an F-1, J-1, M-1, Q-1, or Q-2 visa who changes to a non-exempt status, such as H-1B.

  • A person on an F-1, J-1, M-1, Q-1, or Q-2 visa who becomes a resident alien.

  • A person whose exempt period has passed: two years for J and Q visas, five years for F and M students.

Do I contact my employer first?

Yes. Ask your employer to refund the tax. Give the employer one month to respond. If the employer refuses, request the Sprintax FICA claim. The IRS process uses Form 843 and Form 8316. The FICA claim does not affect your federal and state returns.

What are the FICA questions in Sprintax?

  1. Would you like Sprintax to prepare your Social Security and Medicare (FICA) tax claim? Select Yes if you want to claim the refund from the IRS.

  2. Has your employer paid you back for any part of the tax? Answer Yes if the employer refunded Social Security or Medicare tax from Form W-2.

  3. Have you authorized your employer to claim any part of the tax as a credit or refund? Answer Yes if you gave the employer explicit authorization.

  4. Has your employer claimed any part of the tax as a credit or refund? Check with the employer if you are not sure.

How do I file the FICA claim?

Print the FICA forms from the PDF that Sprintax provides, sign them by hand, and post them to the IRS. The PDF has the mailing instructions and the IRS address. You cannot e-file a FICA claim.

Post the FICA claim after the IRS processes the federal return. If you expect a federal refund, post the FICA forms when you receive the refund. If you owe federal tax, wait at least 12 weeks.

How long does a FICA refund take, and how is it paid?

Sprintax advises that FICA processing can take up to 24 months because the IRS has delays. The IRS does not offer a FICA refund tracking tool. The online refund tool shows only the federal income tax refund. The IRS issues the FICA refund by check to your address. It cannot be paid to a bank account.

What is the deadline for a FICA claim?

Sprintax advises that the deadline is three years after the tax year in which the tax was withheld. The IRS general rule uses the later of two dates. One is three years after you filed the return. The other is two years after you paid the tax.

I changed to H-1B. Can I get a FICA refund for my F-1 period?

You can claim a refund for the F-1 period, but Sprintax cannot prepare a partial FICA claim. This applies when the employer withheld the tax during F-1, J-1, M-1, Q-1, or Q-2 status and you then changed to a non-exempt visa. Contact a tax accountant who specializes in US taxes.

I receive Social Security payments. Can I file through Sprintax?

Social Security payments are different from Social Security and Medicare tax that an employer withholds. Sprintax may not be able to handle a case with Social Security payments. Contact a tax accountant. To claim over-withheld FICA from employment income, use the Sprintax FICA claim.

Step 3 Let's talk money: additional tax filing information

Which questions are in the Additional tax filing info sub-step?

The sub-step asks the following questions. Answer each one from your own records.

QuestionHow to answer
Did you make estimated tax payments directly to the IRS during 2026?Answer Yes only for payments that you made yourself for 2026 income tax. Tax that an employer withheld does not count.
Did you make estimated tax payments to the state tax office during 2026?The same rule applies for the state tax office. A balance due that you paid for the previous year does not count.
Did you file a form to request an extension with the IRS?Answer Yes if you filed an extension for the tax year.
Did you file a form to request an extension with the state tax office?Answer Yes if you filed a state extension for the tax year.
Did you claim state tax expenses on your 2025 tax return?State tax expenses are the state and local taxes that you claimed as an itemized deduction on your 2025 return. Check Schedule A (Form 1040-NR), line 1b.
Did you have an overpayment on your 2025 federal return that you applied to your 2026 estimated tax?Check Form 1040-NR, line 36. If line 36 is empty, answer No.
Did you have an overpayment on your 2025 state tax return?Check your 2025 state return. The location varies by state. The overpayment usually matches the state refund that you claimed.
Did you pay in 2026 any state tax due with your 2025 state tax return?Report the tax that you paid to the state tax office for the 2025 state tax liability.

What counts as an estimated tax payment to the IRS?

Estimated tax is the method that you use to pay tax on income that has no tax withheld. A payment counts only if it meets all of the following conditions:

  • You paid the money directly to the IRS.

  • You paid the money yourself, and not through your employer.

  • You made the payment during 2026.

  • You made the payment as an estimated tax payment for tax year 2026.

The following payments do not count. These are tax that your payer withheld, a balance due on your previous-year return, and payments to a state tax office.

How do I find my IRS estimated tax payments?

Check your IRS online account, your payment confirmations, or your bank statements. Add up all of your estimated tax payments for tax year 2026. You can pay estimated tax through your IRS online account, IRS Direct Pay, or the Electronic Federal Tax Payment System (EFTPS). You can also pay by card, or by check with a Form 1040-ES (NR) voucher.

What are the IRS estimated tax due dates for 2026?

The following table shows the due dates if you have wages that are subject to withholding.

PaymentDue date
1st paymentApril 15, 2026
2nd paymentJune 15, 2026
3rd paymentSeptember 15, 2026
4th paymentJanuary 15, 2027

If you have no wages subject to withholding, you can pay all of your estimated tax by June 15, 2026. You can also pay one half by June 15, 2026, one quarter by September 15, 2026, and one quarter by January 15, 2027.

You must pay estimated tax for 2026 if you expect to owe at least $1,000 after you subtract your withholding and refundable credits. The IRS can apply a penalty if you do not pay enough or do not pay on time.

What counts as an estimated tax payment to the state tax office?

The same four conditions apply, with the state tax office as the payee. State tax that your employer withheld does not count. A balance due that you paid on your previous-year state return does not count. A payment for a previous tax year, such as the fourth installment for 2025, does not count.

Each state sets its own due dates. Contact your state tax office to confirm the dates. Find your payments in your payment confirmations, your online account with the state tax office, or your bank statements.

How do I answer the estimated tax payment questions?

The following table shows which answer to select.

Your situationYour answer
You made at least one payment that meets all four conditionsYes
Your only payments were employer withholding or a balance due from a previous yearNo
You made no payments to the tax office yourself during 2026No

How do I answer the question about an overpayment on my 2025 state tax return?

An overpayment is the amount of state tax that you paid in excess of what you owed. It appears on your 2025 state tax return on a line that is usually labeled "Overpayment". It usually matches the state refund that you claimed.

Sprintax asks about it so that the refund is reported once. A state refund is generally taxable on your federal return only if you deducted your state income tax as an itemized deduction on an earlier return. The following table shows what to do.

Your situationWhat to do
You have a Form 1099-G for your state refundReport the refund as an income document. Do not enter the same amount as an overpayment.
You have no Form 1099-G, and your 2025 state return shows an overpaymentEnter the overpayment amount when Sprintax asks.
Your 2025 state return shows no overpayment, or you did not file a state returnYou have no overpayment to report.

If you report the same refund as both an income document and an overpayment, you report it twice. A state may not send a Form 1099-G even when you received a refund. In that case, use the overpayment line on your state return.

How do I answer the question about a 2025 federal overpayment applied to 2026 estimated tax?

The question asks whether you chose to leave a 2025 overpayment with the IRS as a payment toward your 2026 estimated tax. Check line 36 of your 2025 Form 1040-NR. Check only this line. The following table shows which answer to select.

Your situationYour answer
Line 36 of your 2025 Form 1040-NR shows an amountYes. Use the amount on line 36.
Line 36 is empty or shows zeroNo
The IRS refunded your whole overpayment to youNo
You paid tax that you owed on your 2025 returnNo
You did not file a 2025 federal returnNo
You filed only Form 8843 for 2025. Form 8843 is not a federal tax return.No

How do I answer the question about state tax expenses on my 2025 return?

State tax expenses are the state and local income taxes that you claimed as an itemized deduction on your 2025 federal return. Find the amount on Schedule A of your 2025 return.

Federal form you filed for 2025Where to find the amount
Form 1040-NRSchedule A (Form 1040-NR), line 1b
Form 1040Schedule A (Form 1040), line 5a

The following table shows which answer to select.

Your situationYour answer
You itemized and claimed state or local income taxes on your 2025 federal returnYes. Use the amount from Schedule A.
You did not itemize, or you claimed no state or local income taxesNo
You are a student or business apprentice from India who claimed the standard deduction under the treatyNo
You did not file a 2025 federal returnNo
You filed only Form 8843 for 2025. Form 8843 is not a federal tax return, and it has no Schedule A.No

What is the standard deduction for the 2026 tax year?

A nonresident alien cannot claim the standard deduction. The exception is a student or business apprentice from India who claims it under the US-India tax treaty. For the 2026 tax year, the standard deduction is $16,100 for a single filer and $16,100 for married filing separately.

On Form 1040-NR, the standard deduction for these residents of India is reported on line 12. These taxpayers do not receive Schedule A.

How do I request an extension with the IRS?

File Form 4868 to receive an automatic six-month extension to file. File it if you owe money and cannot post your return by the April 15 deadline. An extension does not extend the time to pay. Pay the amount owed by the deadline.

You cannot file an extension after the deadline. You do not need an extension if your balance is zero or you expect a refund. You need a valid SSN or ITIN.

How do I request an extension with the state tax office?

Each state has its own extension procedure. Request the extension by the state tax deadline. You do not need an extension if your balance is zero or you expect a refund. You need a valid SSN or ITIN. Search for the name of your state tax office and the word extension.

Where do I find my previous tax returns?

If you prepared the returns with Sprintax, download them from your account. If you used another service, ask that service for a copy. You can also request a transcript from the IRS or the state tax office.

What is a tax treaty?

A tax treaty is an agreement between two countries, the US and another country. It resolves double taxation. It can lower the taxable income by an amount that the treaty specifies. Having a treaty with your country does not mean that you meet all conditions for the benefit.

I am eligible for a tax treaty but I do not see the option. Why?

Sprintax decides eligibility from your visa type, income type, employer type, and country of residence. A small error or a missing detail can change the result. Check that all information is complete and correct. If it is correct and the option does not appear, you may not qualify.

If you do not see the tax treaty sub-step in Step 3, you may not qualify. If you qualify, Sprintax asks you to use the treaty exemption in the Tax treaty verification sub-step.

Should I claim the maximum tax treaty exemption?

The tax treaty is a benefit that reduces your taxable income. You do not have to use it, but without it your taxable income is higher. The choice is yours, and Sprintax cannot advise you.

What do I enter in "Months claimed in prior tax years"?

Enter the number of months in the US for which you claimed the tax treaty on prior returns. If you do not know, check Schedule OI of your previous Form 1040-NR, item L. If nothing is written there, count all months that you worked before the current tax year. Do not count months in the current tax year.

Is my tax-treaty-exempt income taxable in my home country?

Sprintax cannot advise on this. It depends on the tax system of your home country. Check the regulations of your home country or ask a tax expert.

Step 4 Offset your expenses

Which expenses can a nonresident alien claim?

Sprintax checks your information and asks about an expense only if you may be eligible. The following table summarizes the common questions.

ItemAnswer
Charitable contributionsYes, if you made donations during the tax year. They can reduce the tax that you owe. Donations to US organizations qualify.
Non-cash donations over $500Form 8283 is required. Send your receipts and complete the return. The tax experts prepare the form if needed.
Student loan interestYes, if you meet every condition for the student loan interest deduction.
Moving expensesGenerally no, with some exceptions. Sprintax asks if you are eligible.
Mortgage interest (Form 1098)No. A nonresident alien cannot claim mortgage interest.
Medical expensesNo. A nonresident alien cannot claim medical expenses.
Laptop, tablet, or other devicesNo. They are personal items, even if you bought them for study or work.
Business expenses such as utility bills and gasUsually no. Sprintax asks in Step 4 if your visa and income type make you eligible.
Tuition, American Opportunity Credit, Lifetime Learning CreditNo. A nonresident alien cannot claim tuition as an expense, credit, or deduction. These benefits are for residents.
Academic expensesYes in some cases. You must be a full-time student on a student visa, with Form 1042-S that reports a scholarship that qualifies for expenses. The claimable amount matches the eligible scholarship on Form 1042-S.
Form 1095-B and Form 1095-CGenerally not required. Keep them for your records.

What are charitable contributions paid by cash or by another means?

Cash contributions are donations in cash, by check, by transfer, with PayPal or Venmo, by credit or debit card, and other money donations. Contributions by another means are items and goods. The organization gives you a receipt that shows the value.

Who can claim the student loan interest deduction?

You can claim the deduction only if every condition applies:

  • You paid interest on a qualified student loan in the tax year.

  • You are legally obligated to pay the interest.

  • Your filing status is not married filing separately.

  • Another person does not claim you as a dependent.

  • Your modified adjusted gross income (MAGI) is under the annual limit.

A qualified student loan is a loan that you took out only for qualified higher education expenses for you, your spouse, or your dependent. If one condition does not apply, the Student loan interest sub-step does not appear in Step 4. If you have Form 1098-E and you are eligible, Sprintax asks for the details.

Am I eligible to claim the Child Tax Credit?

Certain residents of Canada, Mexico, South Korea, and India can claim the credit if the child meets every condition. The IRS rules for a qualifying child are:

  • The child is under 17 at the end of the tax year.

  • The child is your son, daughter, stepchild, eligible foster child, sibling, step-sibling, half-sibling, or a descendant of any of them.

  • The child is a US citizen, a US national, or a resident alien.

  • The child did not provide more than half of their own support.

  • The child lived with you for more than half of the year. Temporary absences for school, vacation, or medical care count as time at home.

The IRS requires a valid SSN for you and for each qualifying child. An ITIN does not meet this requirement for the Child Tax Credit. If you are eligible, Sprintax notifies you in Step 4.

If you claim the Child Tax Credit, Sprintax does not offer e-file for the federal return.

What child care details does Sprintax ask for?

Sprintax asks for each child care provider and the amount that you paid in the tax year. It also asks for the total qualified dependent expenses.

Qualified expenses are charges of a care provider for child care. They include babysitters, daycare, after-school programs, nursery schools, preschools, day camps, and some household services such as cooking and housekeeping.

The following expenses are not qualified: kindergarten tuition, private schools, overnight camps, summer schools, tutoring programs, and child support payments.

Step 4 Offset your expenses: qualified tips, qualified overtime, and DHS authorization

What are qualified tips?

Qualified tips are tips that you receive in an occupation that customarily and regularly receives tips. The IRS publishes a list of these occupations. Tips in an occupation that is not on the list are not qualified tips.

Each of the following conditions must also apply:

  • The tips come from customers or, if you are an employee, through a tip-sharing arrangement.

  • The customer pays the tips voluntarily, and the amount is not subject to negotiation.

  • You receive the tips in cash or a cash equivalent, such as a check, credit card, debit card, or gift card.

Which tips are not qualified tips?

The following tips do not qualify:

  • Tips that you receive as a self-employed individual in a Specified Service Trade or Business (SSTB).

  • Tips that you receive as an employee of an SSTB.

  • Tips that you receive for performing illegal activity.

  • Service charges that the payor adds to a bill, unless the customer can choose not to pay or can change the amount without consequence.

  • Non-cash items, such as event tickets or meals.

Do tips under a TRDA or GITCA program qualify?

Yes, if you are otherwise eligible. Tips that you report under a Tip Rate Determination Agreement (TRDA) program or a Gaming Industry Tip Compliance Agreement (GITCA) program are qualified tips.

What is qualified overtime compensation?

Qualified overtime compensation is overtime pay that exceeds your regular rate of pay, such as the "and-a-half" part of time-and-a-half. Section 7 of the Fair Labor Standards Act (FLSA) must require the overtime pay, and the payer must report it to the IRS.

For example, your regular rate is $20 per hour and your employer pays $30 per hour for overtime. The qualified part is the extra $10 for each overtime hour. All amounts in this example are fictional.

Which payments are not qualified overtime compensation?

The following payments do not qualify:

  • Premium pay.

  • Payment for certain shifts.

  • Qualified tips.

  • Payments to employees whom state rules cover but the FLSA does not cover.

What are the limits and requirements for the tips and overtime deductions?

The following table compares the two deductions for the 2026 tax year.

ItemQualified tips deductionQualified overtime deduction
Maximum deduction$25,000 a year.$12,500 a year, or $25,000 on a joint return.
Income phase-outThe deduction is reduced when your modified adjusted gross income (MAGI) is over $150,000, or over $300,000 on a joint return.The deduction is reduced when your MAGI is over $150,000, or over $300,000 on a joint return.
Tax years2025 through 2028.2025 through 2028.
Standard deduction or itemizingYou can claim it either way.You can claim it either way.
Social Security numberYou must include an SSN on your return.You must include a valid SSN on your return.
Married taxpayersYou must file a joint return.You must file a joint return.
ReportingYour tips appear on Form W-2, Form 1099-NEC, Form 1099-MISC, or Form 1099-K, or you report them on Form 4137.Your payer reports the qualified overtime compensation to the IRS.
Self-employed taxpayersThe deduction cannot be more than your net income from the trade or business in which you earned the tips.Not applicable.

Can a married nonresident alien claim these deductions?

Generally no. The IRS requires married taxpayers to file a joint return to claim either deduction. Form 1040-NR does not allow the married filing jointly status, so a married nonresident alien files as married filing separately.

If you are unmarried and meet every other condition, you can claim the deduction. Answer the Sprintax questions from your income documents. If the amount is unclear, ask your employer.

Which form reports the tips and overtime deductions?

Schedule 1-A (Form 1040) reports both deductions. It attaches to Form 1040-NR for tax years 2025 and later.

What is DHS authorization?

DHS authorization is permission that the US Department of Homeland Security (DHS) grants to a person. The permission lets the person legally work, enter, remain in, or receive certain benefits in the US. An Employment Authorization Document (EAD) is one example of a document that shows DHS authorization to work.

Why does Sprintax ask if I had valid DHS authorization when I received qualified tips or overtime?

To claim either deduction, you need an SSN that is valid for employment. The Social Security Administration (SSA) must issue the SSN before the due date of your return, including extensions. An ITIN does not meet this requirement.

The question affects only the qualified tips deduction and the qualified overtime deduction. DHS authorization must have been valid on the dates when you received the tips or the overtime pay.

If you are not sure, check the documents that DHS issued to you, such as your EAD. Compare the dates on the documents with the dates of the tips or overtime pay.

Step 5 About your college or program

What do I enter in the program details?

If you do not hold a student visa, Sprintax asks only for the program details. If your school is not on the list, or your school is outside the US, select Other and type the school name. Enter the major as the name of your school major.

Where do I find the program director details?

Find the details on Form DS-2019 or Form I-20. On Form DS-2019, use the program sponsor and responsible officer details. On Form I-20, use the details of the official to call upon arrival. If a phone number is missing, enter the official phone number of the university or school.

Which family members do I enter in Step 5?

Enter only family members who held a dependent visa (J-2, F-2, M-2, or Q-3) and were in the US during the tax year. If your spouse or children were outside the US all year, or are US citizens, you do not need to enter them. To remove a row, move the scroll bar to the far right and select X.

Can I prepare Form 8843 for family members?

Yes. A spouse or child on a dependent visa who had no income may only need to file Form 8843. If the information that you entered shows that a family member must file it, Sprintax asks if you want to prepare Form 8843. Select Yes, enter the family member's US visits, then print, sign, and post the form to the IRS.

You do not have to use Sprintax to prepare Form 8843. If a family member has no income, no ITIN is needed.

Step 6 State taxes

What does Step 6 State taxes do?

Step 6 checks if you must file a state tax return. Sprintax transfers the details that you entered to determine this. Sprintax determines your legal state filing obligation from your information, and notifies you.

How do I fill in the Living in the US section?

List every place where you lived from January 1 to December 31 of the tax year, including each state and each period outside the US. After you enter an exit date, a row appears for the next place. Select Outside US for time outside the country.

The Outside US option appears only if you entered entry and exit dates in Step 1. Sprintax uses the dates to determine your state residency status. You can change the entry date from January 1 and the exit date from December 31. The state return needs only the dates for the tax year.

Is my visit temporary or permanent?

Select temporary for visits to the US. Select permanent for your time in your home country. For accommodation in your home country, select Own home.

What is domicile?

Domicile is the place where you plan to live permanently. It is usually your home country.

What is a permanent place of abode in New York?

A permanent place of abode is a residence that you maintain, whether or not you own it, and that is suitable for year-round use. A person can have more than one. It generally includes a residence that your spouse owns or leases.

Sprintax selects the answer for you from your Living in the US details and the New York rules. If you lived in New York for any part of the tax year, the answer is Yes.

What are living quarters and a principal residence?

Living quarters are housing for people. A house, apartment, co-op, hotel, or other housing suitable for year-round use counts. You, your spouse, a family member, another person, or an employer must maintain or pay for it.

A principal residence is the main home that a person lives in. A temporary absence for education, business, military service, or vacation does not change it.

Do I need to file a state return?

Sprintax determines your state filing obligation and notifies you in Step 6.

Why does Sprintax show a part-year or resident state form when I am a nonresident for federal tax?

Residency for federal and state tax purposes can be different. Each state has its own rules for nonresident, part-year resident, and resident status. They are commonly based on the income and state tax reported, the length of stay, and the intention to make the state a permanent home.

Do you intend to make the state your permanent home?

The answer depends on your intention. If you are not sure, answer No.

What date do I enter for when I plan to leave the state?

Enter an approximate future date. You can enter it even if your plans change later.

Why am I taxed on my total US income when I did not earn it all in the state?

Some state returns start from the federal adjusted gross income, which includes total US income. The state may then tax only the part that you earned in the state, or, depending on your residency, the whole amount.

This double taxation is common for nonresidents who work in two states. It is a typical case.

Do I report foreign income on a state return?

Some states ask for income that you earned outside the US. If a state asks, Sprintax asks in Step 6 and you must report it.

What is Form MA 1099-HC and when do I need it?

Form MA 1099-HC, also called Form 1099-HC, is the proof of health insurance coverage in Massachusetts. Your insurer or benefits administrator issues it, usually by January 31 of the following year. It shows whether your coverage met the Massachusetts minimum creditable coverage requirements.

You need it if you are a full-year or part-year Massachusetts resident. A federal nonresident can be a Massachusetts resident for state purposes. Sprintax decides from your account details and the Massachusetts rules.

If you did not receive the form, ask your insurer, your employer human resources department, or your benefits administrator. You do not receive the form if you had Medicare, MassHealth, or VA or TRICARE coverage.

Why does Sprintax show that I owe a Massachusetts health care penalty?

Massachusetts requires most adults who are 18 or older and can afford health insurance to have coverage that meets state standards. If you do not provide Form MA 1099-HC, or the form shows that you did not have coverage, Massachusetts applies a health care penalty. The requirement applies to full-year and part-year residents.

When does the Massachusetts health care penalty not apply?

Massachusetts does not apply the penalty in the following cases:

  • You had a gap in coverage of 63 consecutive days or less. Massachusetts counts this as three calendar months.

  • You became a Massachusetts resident during the year. The requirement starts on the first day of the third full month after the month that you became a resident.

  • Your income is 150% of the federal poverty level (FPL) or less.

  • You cannot afford coverage, or another hardship applies. You can appeal through the Massachusetts Health Connector.

  • You had Medicare, MassHealth, or VA or TRICARE coverage.

How much is the Massachusetts health care penalty for 2026?

The penalty is capped at 50% of the lowest-priced monthly premium that is available through the Health Connector. The amount depends on your income as a percentage of the FPL for your family size. The following table shows the tax year 2026 amounts from Massachusetts TIR 26-1.

Income as a percentage of the FPLMonthly penaltyYearly penalty (12 months)
150% or less$0$0
150.1% to 200%$26$312
200.1% to 250%$51$612
250.1% to 300%$76$912
300.1% to 400%$117$1,404
More than 400%$211$2,532

The penalty applies to each month without coverage. For a married couple, the penalty is the sum of the individual penalties for each spouse.

Did you move to a different home because of a change of principal workplace?

The question asks if you moved to another home within the state because your employer requested it. Do not report a move from another state or from outside the US to the state that you file for.

Did you make any purchases online where sales or use tax was not collected?

The question asks if you made purchases where the seller did not charge sales or use tax. Check your receipts or invoices. If tax was charged on all purchases, answer No.

Step 7 Summary

Do I have a VITA volunteer?

No. Select No. A VITA volunteer is a person who is certified by the IRS to prepare returns for free. Sprintax is not a VITA volunteer.

Why do I not see an estimate for my state return?

Sprintax does not generate every state form automatically. If a state return needs manual preparation, Sprintax cannot show an estimate before you pay. After you pay the fee, the tax experts prepare the return.

What are itemized deductions?

On the federal return, itemized deductions are the state and local taxes from your income documents, plus the expenses that you reported in Step 4.

How does Sprintax calculate the federal estimate?

Sprintax subtracts the deductions and tax treaty amounts that you can claim from your gross income. The remaining amount is your taxable income. Sprintax finds the tax from the IRS tax tables. It compares the tax with the tax that was already paid.

The following table shows the three possible results.

ResultMeaning
Balance 0You paid the exact tax that the IRS requires.
Tax refundYour employer withheld more than the tax that you owe. You receive the difference.
Tax owedYour employer withheld less than the tax that you owe. You pay the difference.

What are the main lines of the federal return?

The following table explains the main lines of Form 1040-NR.

LineWhat it reports
1aTotal amount from Form W-2, Box 1.
1kTotal income that is exempt by a treaty, from Schedule OI (Form 1040-NR), item L.
11aAdjusted gross income.
12Itemized deductions from Schedule A (Form 1040-NR), or the standard deduction for certain residents of India.
15Taxable income. It is line 11b minus line 14, and it is never less than zero.
24Total tax.
33Total payments, such as the federal income tax withheld.
34The amount that you overpaid.
35aThe part of the overpayment that you want refunded to you.
36The part of the overpayment that you want applied to your estimated tax for the next year.
37The amount that you owe.

Why do the wages in my return not match my gross income?

When you use a tax treaty, Sprintax subtracts the treaty amount from your gross income first. Add the wages in the return and the treaty amount to find your total gross income.

What is the interest statement?

Sprintax adds an interest statement to the return if you received interest. You post it to the IRS with the return. Interest from US bank deposits is generally not taxable for a nonresident alien, and it does not change the return. The statement asks for a foreign address, which is your home address.

What does the Final confirmation message mean?

Sprintax asks you to confirm that the information is correct before you continue.

Understanding your refund or balance due

Am I exempt from US tax?

Not automatically. In general, everyone who receives income in the US pays tax on it, whatever their US tax status. Your tax can be lower, or zero, only if you qualify for a tax treaty exemption or for deductions that nonresident aliens can claim.

Many people believe that they do not pay US tax because of their visa. The term "exempt individual" applies to the Substantial Presence Test, which decides whether you are a resident for tax purposes. It does not make your income tax-free.

Why is there no tax-free amount for a nonresident alien?

A nonresident alien cannot claim the standard deduction or a personal exemption. The exception is students and business apprentices from India, who can claim the standard deduction under the tax treaty. Tax can therefore apply from the first dollar of taxable income.

What can reduce my US tax?

The following items can reduce your tax:

  • A tax treaty between the US and your country. Each treaty has its own rules, income types, and conditions.

  • Itemized deductions that nonresident aliens can claim, such as state and local income taxes and charitable contributions to US organizations.

What if my employer did not withhold tax from my pay?

You may owe tax even when no tax was withheld. Withholding is a payment toward your tax. It does not decide whether you owe tax. A nonresident alien cannot claim exemption from withholding on Form W-4.

Why does Sprintax show that I owe money?

You owe money when the tax withheld from your income during the year is less than your total tax. This is called under-withholding, and it is common for nonresident taxpayers. Common causes include the following:

  • Your employer withheld too little tax, for example because Form W-4 did not follow the special instructions for nonresident aliens.

  • You had more than one job, and each employer withheld tax as if it was your only job.

  • You had income with no tax withheld, such as self-employment income.

  • You cannot claim the standard deduction as a nonresident alien, except for certain students and business apprentices from India.

What should I check if I think the amount I owe is wrong?

Compare the income and the tax withheld in Sprintax with your income documents, such as Form W-2, Form 1042-S, and Form 1099. Correct any wrong amount in your Sprintax account. Check your treaty details and the dates of your time in the US.

Why is my refund smaller than the tax withheld from my income?

Your refund is the tax that you overpaid. It is the difference between the tax already paid and your total tax. For example, your employer withholds 2,000 USD during the year and your total tax is 1,500 USD. Your refund is 500 USD.

Your total tax depends on your total income, your tax treaty benefits, your tax residency status, and the benefits that you can claim. A nonresident alien generally cannot claim the Earned Income Tax Credit, the Hope Credit, or the Lifetime Learning Credit. Social Security and Medicare (FICA) tax is not part of your income tax refund.

Why is my refund different from the refund of another person?

Income, tax treaty benefits, days in the US, and the tax withheld differ between people. Each tax situation is different, so two people can receive different refunds.

Why does the IRS no longer send paper checks as the default refund method?

Executive Order 14247 requires most federal payments to be made electronically. The IRS therefore issues refunds mainly by electronic payment, such as direct deposit, for returns filed from the 2026 filing season on.

If you file without bank details, the IRS accepts and processes the return. The IRS can hold the refund and send a letter, often a CP53E notice, that asks for your bank details. You usually have about 30 days to respond.

Refunds and payments

How do I receive my federal refund?

Sprintax asks how you want to receive the refund. The options are direct deposit to a personal US bank account or a check mailed to the address on the return.

The IRS generally stopped issuing paper refund checks after September 30, 2025, with limited exceptions. A check is therefore not guaranteed. If you file without bank details, the IRS can send a letter, such as a CP53E notice, that asks for your bank details.

Can the federal refund go to a foreign account or to a friend's account?

No. The IRS deposits a refund only into an account at a US financial institution that is in your own name. A foreign account and another person's account are not allowed. The only exception is a spouse's account for a joint refund.

How do I receive my state refund?

Sprintax asks if you want direct deposit to a personal US bank account or a check by mail. Some state tax offices do not allow refund deposits for nonresidents or first-time filers. If the form shows a check after you requested a deposit, the state allows only a check for your case.

What if I closed my US bank account?

The tax office sends a check to the address on the return.

How do I cash a refund check outside the US?

Ask a local bank in your country if it cashes US dollar checks. Fees and times vary by bank.

How do I receive a FICA refund?

The IRS pays a FICA refund only by check to your address.

How do I pay the federal amount that I owe?

Pay the IRS by check or money order, or online with a debit or credit card. If you pay by check, mail it with your forms and the Form 1040-V payment voucher. Make the check payable to "United States Treasury". Do not include any card processing fee in the amount that you owe.

How do I pay the state amount that I owe?

Pay the state tax office by check with the return, or online. Use the payment instructions of your state tax office.

Which payment methods can I use for the federal amount that I owe?

You pay the amount to the IRS, not to Sprintax. The following table shows the methods.

Payment methodWhat to do
Check or money orderMake it payable to "United States Treasury". Mail it with your return. Do not staple or paper clip it to the return. Do not mail cash.
Online by debit or credit cardPay through an IRS-approved payment processor. Write the confirmation number and the amount in the upper-left corner of page 1 of Form 1040-NR.
Direct Pay or wire transferUse Direct Pay if you have a US bank account. If you have no US bank account, you can wire the payment in US dollars from a foreign bank. Fees can apply.

What do I write on a check or money order for the federal amount?

Write the amount in US dollars. Write your SSN or ITIN. Write your full name and "2026 Form 1040-NR". Place the payment in the envelope with your return. The card processing fee is not part of the amount that you owe.

Which payment methods can I use for the state amount that I owe?

You pay the state tax office, not the IRS or Sprintax. Make a separate payment for the federal return and for the state return. Each state sets its own methods, payee name, and deadline. The following table shows the common methods.

Payment methodWhat to do
Online bank paymentPay from a bank account through your state tax office. This method is usually free.
Debit or credit cardPay through the payment processor of your state tax office. The processor usually charges a fee.
Check or money orderMake it payable to your state tax office, with the exact payee name from your state instructions. Send it as the state instructs, usually with the state return or a payment voucher.

What do I write on a check or money order for the state amount?

Write the amount in US dollars. Write your SSN or ITIN. Write your full name, the tax year 2026, and the form name of your state return. Do not mail cash. The card processing fee is not part of the amount that you owe. Pay by the filing deadline of your state, because state deadlines can differ from the federal deadline.

E-file and posting the forms

Can I e-file my return?

You can e-file only the federal return, and only if you are eligible. If you are eligible, the Proceed with e-file button appears on the last Sprintax page. The IRS notifies you whether it accepts or rejects the return.

If you are not eligible, or if the IRS rejects the return, print the federal form and post it to the IRS. To meet the April 15 deadline, post the forms by that date. Delivery can be after the deadline.

When can I not e-file the federal return?

Sprintax decides eligibility from your information. The following situations prevent e-file:

  • You have capital gains income, self-employment income, Form 1099-NEC, Form 1099-DA, or Form 1099-MISC with an amount in Box 4.

  • You included a final pay slip, Form 1099-DIV, Form 1099-INT, Form 1099-G, or Form 1099-B.

  • Any of your income is allocated as earned outside the US.

  • You reported academic expenses in Step 4 or claimed the Child Tax Credit.

  • The payment document has no employer identification number (EIN), the Form W-2 has no control number, or the Form 1042-S has no Unique Form Identifier.

  • Any name or SSN does not match the details in Step 2, or two-factor authentication (2FA) is not turned on.

  • Your gross income, taxable income, and balance due are all 0.

Why did the IRS reject my e-filed return?

The IRS approves or rejects e-filed returns, and the reason depends on the IRS. If the IRS rejects the return, post the forms as the Sprintax instructions say.

Can I e-file my state return, FICA claim, ITIN application, or amendment?

No. The e-file service is only for the federal income tax return.

If I e-filed, do I need to post forms?

If the IRS accepted the federal e-file, you do not post the federal return. Post the other forms that you received, such as the state return.

How do I post the forms?

Print the forms and sign them by hand in ink. Post them with your preferred postal service. The PDF files from Sprintax give the full address for each form.

Other Sprintax services

What is Post-Filing Support?

Post-Filing Support is a service that reviews the notices that you receive from a tax office, calls the tax office, and tries to resolve the issue.

What is Sprintax Forms?

Sprintax Forms prepares the forms that you give to a US employer or another payer so that your income is taxed at the correct rate. The forms are Form W-4, Form 8233, and Form W-8BEN.