Who Must File a Tax Return?

All non-immigrant international students and scholars who were present in the U.S. during any part of the calendar year 2012 are responsible for filing a tax report to the U.S. Internal Revenue Service (IRS) by Tuesday, April 15, 2013.

Filing a tax report (usually referred to as filing a 'tax return') is required whether or not you worked in the U.S., gained income in the U.S., or received a scholarship in 2012. The good news is that if you earned income in the U.S., you may be eligible for a tax refund if you overpaid, or a complete reimbursement based on tax treaties.  

Finding resources to help you file your tax return can be complicated.  Unless a person has received training from the IRS to give tax advice, it is against the law to do so.  Staff at SISS are not allowed to advise on tax matters. 

Foreign National Tax Resource (FNTR)

To assist international students and scholars with tax concerns, SISS is providing Foreign National Tax Resource (FNTR) -- a web-based non-resident alien tax library and tax return preparation software program designed exclusively for international students, scholars, and their dependents who had non-resident status in the U.S. in the calendar year 2012.

The FNTR program

• helps you finish your tax return in about 20 minutes
• guides you step-by-step in completing your tax return
• determines the correct tax forms you need to fill out
• allows you to complete your tax return from abroad if necessary
• addresses fellowships and tax treaties
• instructs you in printing and mailing tax forms to the IRS
• offers technical and tax support by e-mail
• helps you apply for an Individual Taxpayer Identification Number (ITIN) if necessary
• is available at NO COST to eligible students and scholars

Documents You Will Need

When completing your tax return, you will need to have certain forms as listed below. These forms will either be mailed to you from your sources of U.S. income (such as your employer, bank, etc.) or posted in an electronic format in your personal employee account.  For example, if you are a UC Davis employee, you may find an electronic copy of your W-2 in your At Your Service account.  If you have a Glacier account, you may find your 1042-S form posted in Glacier. 

• W-2 form--Persons receiving wages during any calendar year should receive a year-end report (called the W-2 form) from their employer no later than February 1, 2013.  The W-2 form summarizes the total amount of wages earned during the year and the amount of money withheld for any taxes (federal, state and local).
• 1042-S—Those receiving taxable/reportable scholarship income should receive a Form 1042-S from the UC Davis Tax Accounting Office around March 15, 2013. If you received a scholarship or fellowship, you should expect to get a Form 1042-S.
• Other types of summary documents—These usually begin with "1099" and are issued for other types of taxable income.

Before using FNTR, make sure you have all W-2 or 1042-S forms from institutions where you worked or were awarded honorarium, stipends, or fellowships in 2012.

FNTR Access

To get to the FNTR program you will need a Login ID and Kerberos password. This is your UC Davis Login and password. If you have a UC Davis email account, you have a Login ID. For more information see Login ID and Kerberos Password FAQ. If you are currently affiliated with UC Davis and do not have a UC Davis Login ID and Kerberos password please contact your host department. If you are no longer at UC Davis, your Login ID and password may still be valid.

To log into FNTR you will also need an access code. Your access code was emailed to you by SISS. When you have your access code and are ready to start using the FNTR program, click on the red bar below.

If you have questions about logging in or your access code, please contact SISS at sissevents@ucdavis.edu.

The following individuals are eligible to use the FNTR program sponsored by SISS:

• Any F-1, J-1 and other non-immigrant, non-resident, students enrolled at UC Davis in 2012
• F-1 students on Optional Practical Training in 2012
• J-1 students on Academic Training in 2012
• Current J-1 and other non-immigrant, non-resident, Visiting Scholars affiliated with UC Davis
• Former non-immigrant, non-resident, Visiting Scholars affiliated with UC Davis in 2012
• F-2, J-2 and other non-immigrant, non-resident, dependents of the above

Preparing for Tax Filing

To get started, it is recommended that you read the IRS Publication 519 entitled, The U.S.Tax Guide for Aliens. This is not required reading for tax filing or for using FNTR, but it will help you to become familiar with some of the terminology and concepts related to your tax responsibility.

SISS Workshop: California State Taxes

On March 14, 2013 a representative for the California Franchise Tax Board will give a presentation from 4:00pm – 5:00pm at the International House at 10 College Avenue in Davis.

• State Tax Issues for Non-Resident Scholars
• Tax Scenarios for Non-Resident Scholars

Tax Preparers and Tax Accountants

SISS staff does NOT have the required expertise to assist with filing taxes.  Many Americans pay for an accountant or use computer-based tax programs.  For a list of accountants and tax support services, please see our "Tax Support Services" handout.

Other Tax Filing Resources

Federal Tax Information
Internal Revenue Service (IRS)
(800) TAX-FORM (to order forms)
(800) 829-1040 (tax questions)
Web address: www.irs.gov

California State Income Taxs
Franchise Tax Board (FTB)
(800)852-5711 (For Tax Questions)
Web Address:   www.ftb.ca.gov

Internal Revenue Service Contact Information
Tel 215-516-2000 or Toll free 1-800-829-4477
Non-resident aliens for tax purposes 1-215-516-2000
Resident aliens for tax purposes 1-800-829-1040

Most Commonly Used Publications

Publication 17  : Your Federal Income Tax
Publication 519:U.S. Tax Guide for Aliens
Publication 901: U.S. Tax Treaties