Fulbright Scholar Information

Information for International Fulbright Scholars

The Fulbright program is administered by the Institute of International Education (IIE). It has two separate contracts with the US State Department's Bureau of Educational and Cultural Affairs (ECA). The first is the Student program that applies to post-undergraduate study. Persons in this program have their tax returns prepared by a contractor for IIE.

That means that all such persons at Notre Dame must send their forms W-2 and 1042-S (if there are any) to the IIE contractor in order to have a complete tax return. For this class of Fulbright participants the TAP will not prepare their federal returns. If the contractor does not prepare their state returns, the TAP will prepare their Indiana returns once the Fulbright client has received her/his copy of the federal return filed. If anyone is in this circumstance, please email the TAP (taptax@nd.edu) to request an appointment to consider this task.

The second Fulbright group is the Scholar program, consisting of post-graduate research fellowships. These taxpayers are responsible themselves for preparing and filing their own tax returns. The TAP is able to file returns for anyone in this category. Their returns will not be prepared by IIE. In this case the TAP can prepare their returns upon receipt of all required documents. If IIE is recognizing a treaty benefit and issuing form 1042-S, then the TAP can prepare that return only after the client has received that form from IIE.

The TAP will prepare the federal and state returns for all Fulbright Scholars requesting the service, assuming they meet the TAP's income limit requirements.

Due to shortness of time between receipt of the form 1042-S and the end of the tax season, Fulbright Scholars may also have to request an extension of time to file. That form moves the filing deadline from April 15 to October 15 of the year following the close of the tax year. Filing the form before April 15 automatically extends the filing date. Filing the form late does not extend the filing date.

In those cases where the Fulbright Student has no U.S. Social Security Number and must file a tax return, IIE will take care of applying for an Individual Taxpayer Identification Number (ITIN). Should that cause a need for extension of time to file, IIE will also file for the extension of time.