Do I have to file taxes?
Yes. As an F-1/J-1 student or J-1 scholar, U.S. laws require you to file IRS tax forms each year, even if you did not earn income. Which forms you file depend on many factors, including but not limited to: your visa status, the purpose of your visit, the number of days present in the United States, the amount of income earned and any tax treaty between your home country and the U.S. It is your responsibility to understand and meet your tax obligations.
I didn’t have any taxable income or scholarships for the previous year. Do I need to file?
If you are a nonresident alien for tax purposes, yes. If you were present in the U.S. during the previous calendar year, you must file IRS Form 8843. It is a simple, paper form, available in OISVS’s office, that can only be submitted by mail. Students with no earned income only filing the 8843 have a later deadline.
Why is there money taken out of my paycheck?
An estimate of your U.S. tax responsibility is withheld from your paycheck or scholarship at the time of payment and sent to the IRS throughout the year. This withholding may not equal the exact amount owed at the end of the year. If too much was withheld, you may be eligible for a refund. If not enough was withheld, you may owe more to the IRS. A social security number or ITIN (individual taxpayer identification number) is required to file for a refund.
What counts as taxable income?
Sources of taxable income may include:
- Wages that appear on a W-2
- Scholarship or fellowship income that requires performed services (i.e. teaching assistant, athletic scholarships)
- Scholarships, fellowships and grants
- Investment income
- Gambling income
What is a W-2 and a 1042-S?
Between January and March of every year, employers issue tax documents with a summary of your income and tax withholding from the previous year. These tax documents are the W-2, a 1099 or 1042-S. You will use these documents to complete your tax forms before April 15.
Is there software I can use to help complete my tax forms?
Yes! Students and scholars considered “nonresident aliens” are able to use Glacier Tax Prep software specifically designed for your status. OISVS announces access information in the spring via email.
Glacier Tax Prep is a tax return preparation software program designed only for nonresident alien students, scholars, trainees, researchers and other educational immigration statuses to prepare your U.S. federal income tax return Form 1040NR.
Non-residents cannot use traditional, online tax preparation software.
How can I find out if I am a resident or a nonresident for tax purposes?
There are several ways to find out.
If the result is that you are a nonresident for U.S. tax purposes, you can use GTP to prepare your taxes. The OISVS purchases a limited number of licenses for enrolled ACU international students, and distributes these in March each year. Students unable to use a free license may purchase their own license using the link listed below.
Students with no taxable income still need to fill out the 8843, which does not require the use of GTP tax prep.
If you are a resident for tax purposes, you cannot use GTP. You may be able use free tax preparation software listed on the IRS web site. Other options include purchasing commercial tax software or hiring a private tax accountant. Two examples of the many such products available are Turbotax or H&R Block At Home™.
What is an individual taxpayer identification number (ITIN)?
An ITIN is an individual taxpayer identification number. It serves in place of a social security number if you do not qualify for one and is generally used by students who receive taxable scholarships and do not work on campus.
After you complete your Glacier registration in the Finance office, bring the W8BEN to OISVS for assistance with the ITIN application process.
Do I need a social security number (SSN) or individual taxpayer identification number (ITIN)?
If you were employed or paid by ACU, you will need a social security number. Students not employed who have taxable scholarships should apply for an ITIN. Both of these can be applied for at the local Social Security Administration office.
Learn more about applying for a Social Security number.
Applying for a Social Security Number
What if I only have a social security number but not an ITIN?
No problem! You will have one or the other but not both. If you have submitted tax forms previously using an ITIN but now you have a social security number, use the social security number.
What additional resources are there to help me?
- ACU Tax Workshops (contact the OISVS for upcoming workshops)
- International Student Insurance tax website and video.
- IRS Publication 519 U.S. Tax Guide for Aliens
- Find tax return forms from prior years.
- IRS Frequently Asked Questions, Included in the index is the topic “Tax Information for Aliens and US Citizens Living Abroad.”
- Internal Revenue Service International Tax phone line: 267-941-1000 (choose 1, then 4, then 1 to get a person)
- Software and CPAs specifically for non-residents:
What if I can't file my taxes by the deadline?
If you owe taxes, there may be penalties assessed if you do not file your tax return on time. These penalties are assessed each month, so we encourage you to file as soon as possible. Check out this IRS resource for more information.
