Tax Information for UB Students

This information is presented as a helpful guide about taxes related to 1098-T tuition statements, Sprintax, tax exempt forms, and W-2 information — it does not represent tax advice. 

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Basic Tax Guidelines

In general, students are responsible for determining their tax status and taxation of scholarships and fellowships when filing annual income tax returns.

The general rule is that any income is subject to federal taxation, but qualified scholarships and fellowships are subject to federal income taxes only, not New York State taxes. 

Assistantships are paid as salary and are subject to both federal and NY state income tax.

Taxes for International Students

International students at UB are required to pay taxes on all or a portion of their income and may have different requirements and regulations than a U.S. citizen. Tax filing requirements for international students vary depending on your visa category, the purpose of your visit and the length of your stay in the U.S. 

Filing an Income Tax Return

In general, anyone who earned income in the U.S. is required to file a tax return if they earned over the standard deduction limit. You may not have to file a federal income tax return if your income is below a certain amount, however, you must file a tax return to claim a tax refund. 

In preparation for your tax filing, if you earned income from UB, the university sends one or both of these wage and tax statements to you:

  • W-2 for income on which you paid tax (by the end of January)
  • International Students Only: 1042-S for income that was tax-exempt under a tax treaty or for nonqualified scholarship, fellowship or honoraria income (by mail in March)

NOTE: UB does not issue 1099 forms to scholarship holders.

For domestic students, there are several factors that determine whether you should file a federal tax return. You must file a tax return if you are seeking a tax refund.

Tax Assistance

UB is unable to provide tax advice; each student is responsible for determining how the tax law applies to their own situation. However, there are several tools and resources available to help you.

Nonresident Alien employees should NOT use software or tax services meant for domestic individuals such as TurboTax or H&R Block.

Tax Resources and Tools

  1. Go to a professional tax preparer. There are many professional tax preparers in the Buffalo area.
  2. Visit This website is recommended by both the Internal Revenue Service and New York State Department of Taxation and Finance.
  3. Non-resident alien Students and Employees only: Use Sprintax to prepare tax returns. This tool is available only to nonresident aliens and is helpful in preparing federal and state income tax forms including: 
    1. 1040NR
    2. 1040NR-EZ
    3. 8843
  4. Use UB School of Management’s Tax Preparation Services 
  5. Get Help from UB Offices:

Tax Resources for UB Students