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 (firstname.lastname@example.org) 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.