Tax Information

Filing Taxes

Salary (Graduate Research Assistant GRA / Scholarship / Teaching Assistant)

W2 forms are usually issued electronically via Workday or mailed to your address by the end of February the following year.

There have been cases where the school staff failed to issue the W2 and there was no record in the system. Be sure to follow up with the university.

If you receive a 1042-S, make sure the code in box 13b is TW for Taiwan, not CN.

The $5,000 exemption under the U.S.–China tax treaty does not apply to Taiwanese students, but many university tax staff are unaware of this and mistakenly treat Taiwanese students as eligible. Do not assume you are exempt from filing just because the system shows no W-2 or other documents for you. Future U.S. visa applications may require several years of tax records, and correcting them retroactively is a real headache.
On the U.S.–Taiwan tax agreement: Congress has passed the United States-Taiwan Expedited Double-Tax Relief Act, which would extend treaty-like benefits (including provisions for students and trainees) to qualified Taiwan residents. However, those provisions only take effect once the U.S. Treasury determines that Taiwan has granted reciprocal benefits, so you cannot yet claim an exemption on this basis. Always follow the current-year IRS rules and guidance from the university tax office when filing.

How Do I Actually File? Which Software Should I Use?

Do not use TurboTax, H&R Block, or other mainstream tax software. They are built for resident aliens and will apply deductions you are not entitled to. Fixing an incorrectly filed return afterwards is a real hassle and can complicate future visa applications.
  • Residency status: Most F-1/J-1 students are nonresident aliens for tax purposes during their first several years in the U.S., which means you file Form 1040-NR, not the Form 1040 that U.S. residents use.
  • You must file even with no income: If you were in the U.S. in F/J status during the year, you are required to submit Form 8843 — even if you earned nothing at all. A lot of people miss this one.
  • Sprintax: Cornell provides international students with Sprintax, software built specifically for nonresident tax filing. The university normally supplies a discount code that covers the federal return at no cost (state returns usually carry a separate fee). The access code and instructions are published each year by the Office of Global Learning — see the university’s tax information page.
  • Deadline: The federal filing deadline is normally April 15 each year (pushed back if it falls on a weekend or holiday). New York State returns are due the same day.

Cornell Financial Services Tax Sessions

A Zoom information session is held every other Wednesday from 10:00 to 11:00 AM. You can register here and ask any tax-related questions.

University tax staff cannot give you individualized tax advice — that requires a professional license. What they can do is walk you through the process and the forms. If your situation is complicated (investment income, a change of status, income across multiple states), consult an accountant who is experienced with nonresident filers.

Foreign Gift Reporting

Typically, the donor (giver) is responsible for reporting gift taxes. However, if you receive a foreign gift of over $100,000 USD, the donee (receiver) must file Form 3520, “Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts.”

This form must be submitted in paper and cannot be filed electronically. It is recommended to use certified mail to keep proof of submission.

Sports and Fitness

For all university-offered sports programs, please visit Cornell Recreational Services

  • Fitness

    • Cornell Fitness Centers (CFC) are located at Teagle Hall, Helen Newman Hall, Noyes, and Appel Commons. Membership costs $159 per year. Group classes like spin, yoga, and Zumba are cheaper. Spouses must show a Spouse ID Card to register.
    • Off-campus options include Planet Fitness (Ithaca Mall) and Finger Lakes Fitness Center (Commons).

  • Swimming

    • On-campus pools are free for students with ID. Teagle Hall has two pools (large/small), and Helen Newman Hall has a six-lane pool. All are 25 yards long. Lanes are divided by swimming speed. Pools are open for about four hours daily. Float boards are provided. Check the university website for updated schedules before going.
    • Off-campus options: YMCA, Island Health and Fitness, and Ithaca Swimming Club Inc.
    • In summer, state parks like Robert H. Treman and Buttermilk Falls have lifeguarded swimming areas (parking fee required).
U.S. swimming etiquette differs from Taiwan. Lanes may be occupied by a single swimmer. To share, ask to split the lane —each person swims on one side. To join as a third, ask to do circles, meaning everyone swims counter-clockwise like in public pools in Taiwan.

  • Ball Sports

    • Tennis: Appel Court
    • Basketball: Barton Hall, Bartels Hall, Noyes Hall, Helen Newman
    • Badminton: Helen Newman
    • Soccer: Near Appel Court
    • Table Tennis: Noyes Hall
    • Hockey: Lynah Rink
    • Bowling: Helen Newman Basement

  • Other Activities

    • Track: Barton Hall
    • Climbing: Bartels Hall (Lindseth Climbing Center), Noyes Hall
    • Ice Skating: Lynah Rink
    • Aerobics: Noyes Hall
    • Skiing/Snowboarding: Greek Peak Mountain Resort
    • Hiking and Trail Running: Cornell Botanic Gardens (formerly Cornell Plantations) is great for short and easy hikes.

  • Physical Education Courses (Cornell PE)

    • Located in the beautiful Finger Lakes region, Cornell is known for its wide variety of PE courses, many in partnership with Cornell Outdoor Education (COE). Unique classes include skiing, snowboarding, ice skating, rock climbing, ice climbing, tree climbing, caving, sailing, canoeing, kayaking, paddleboarding, diving, Latin dance, Barre, gymnastics, circus arts, massage, archery, fencing, fishing, pistol shooting, rifle shooting, wilderness survival, first aid, geocaching, backpacking, and more.
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Last updated 26 Jul 2026, 01:00 -0400 . history