Taxes & Social Security
Tax filing requirements, Social Security Number applications, and ITIN information for international students.
Tax Filing Notice: All international students present in the U.S. during 2025 must file tax forms, regardless of income.
Tax Filing Overview
All international students and scholars at Drury University who are present in the United States and receive taxable income during a calendar year are required to review their U.S. tax filing obligations and, when required by law, file appropriate federal and state tax forms with the IRS.
Two Tax Systems
There are essentially two federal income tax systems: nonresident alien and resident alien for tax purposes. Determining which applies to you is the first step in understanding your filing requirements.
Who Must File
Students with U.S. Income
International students in F-1, J-1, or other non-immigrant statuses who were in the U.S. for any part of the tax year and received U.S.-source income (wages, taxable scholarships, stipends) generally must file a tax return.
Students without Income
Even individuals who did not receive taxable income may be required to file certain informational forms (such as Form 8843) depending on their immigration and tax residency status.
Tax Filing Deadlines
Federal tax return deadline (or next business day if weekend/holiday)
Missouri state tax return deadline (typically same as federal)
Complete filings well in advance to allow time for gathering documents and seeking assistance if needed.
Documents You May Need
Form W-2
Wage statement from Drury or other employers
Form 1042-S
For scholarships, fellowships, or income paid to nonresident aliens
Form 1099
For specific types of non-wage income
Form 1098-T
Tuition statement (available through MyDrury)
Passport & Visa
Immigration documents for status verification
I-20 or DS-2019
Your current immigration form
SSN or ITIN
Your tax identification number
Free Tax Assistance at Drury
Drury provides free tax assistance to international students each spring, which may include:
- Group workshops on tax filing requirements
- One-on-one support sessions
- Access to tax preparation software designed for nonresident aliens
- Guidance on common forms and filing procedures
Important: International students should avoid relying on informal advice from friends or social media. Use Drury's official resources, IRS publications, and qualified tax professionals.
Social Security Number (SSN)
A Social Security Number is a unique nine-digit number issued by the U.S. Social Security Administration (SSA). It's primarily used for employment and tax reporting purposes.
Who is Eligible?
Only non-U.S. citizens who have DHS authorization to work in the United States are eligible for an SSN. This includes F-1 students with valid on-campus employment or authorized CPT/OPT.
How to Apply
- 1
Get a Job Offer
You must have authorized employment before applying.
- 2
Request SSN Letter
Get an employment verification letter from the Office of International Admission.
- 3
Gather Documents
Passport, I-94, I-20, visa, and employment verification letter.
- 4
Visit SSA Office
Apply in person at the Springfield Social Security office.
Individual Taxpayer Identification Number (ITIN)
An ITIN is a tax processing number issued by the IRS to individuals who need a taxpayer identification number but are not eligible for an SSN.
ITIN is Used For
- Federal tax reporting
- Filing tax returns
- Reporting taxable scholarships
ITIN Does NOT
- Authorize employment
- Provide Social Security benefits
- Change immigration status
Questions?
Email international@drury.edu or schedule an appointment.