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 2011 are responsible for filing a tax report to the U.S. Internal Revenue Service (IRS) by Tuesday, April 17, 2012. [For information on California State taxes see the State Tax Workshop below.]

Filing a tax report is required (usually referred to as filing a 'tax return') whether or not you worked in the U.S., gained income in the U.S., or received a scholarship in 2011. 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.  Services for International Students and Scholars (SISS) is not authorized to advise on tax matters.

If GLACIER Tax Prep determines you are a resident for tax purposes, you will not be able to use GLACIER Tax Prep to file your taxes.  However, you can explore other online tax filing services endorsed by the IRS.

If you prefer to work with a professional, you can find a list of local tax accountants through DavisWiki at: http://daviswiki.org/Tax_Services.

If you are a non-resident for tax purposes, you are not eligible to file your tax return electronically.  Commercially purchased tax return software will file your return incorrectly. Non-residents for tax purposes should only use the Glacier Tax Prep software.

Download GLACIER Tax Prep Frequently Asked Questions

GLACIER Tax Prep International Tax Preparation

GLACIER Tax Prep is being provided by SISS to assist you in the preparation of your federal income taxes. Individuals will need to submit California State Taxes separately to the Franchise Tax Board. To get started with GLACIER Tax Prep, you will need a unique password. Sometime in early March SISS will email instructions and a password to international students and scholars at UC Davis. NOTE: This year UC Davis Accounting & Financial Services will distribute Forms 1042-S by March 15, 2012 (see below for more information about Forms 1042-S).

GLACIER Tax Prep will:

• help you finish your tax return in about 30 minutes
• guide you step-by-step in completing your tax return
• determine the correct tax forms you need to fill out
• allow you to complete your tax return from abroad if necessary
• address fellowships and tax treaties
• instruct you in printing and mailing tax forms to the IRS
• offer toll-free technical support
• help you apply for an Individual Taxpayer Identification Number (ITIN) if necessary
• is available at NO COST to eligible students and scholars

• Calculate the substantial presence test to determine the foreign national's U.S. residency status;
• Verify each type of payment for any applicable tax treaty exemptions;
• Check if the individual is eligible for "away-from-home" expenses (if he or she has been in the U.S. for less than 12 months);
• Complete the correct U.S. income tax form - either Form 1040NR or Form 1040NR-EZ;
• Prepare any additional statements or attachments, as applicable - Form 2106, Form 8843, Schedule C, and/or Scholarship/Fellowship Grant Statement;
• Print the tax return and all attachments (please note, the IRS does not allow nonresident aliens to file a tax return electronically); and
• Provide detailed instructions about how, when and where to submit the tax return, as well as information about the documents necessary to attach and complete the tax return filing process.

GLACIER Tax Prep is written in easy-to-understand language. You should only need to spend 30 minutes on the program.  However, it is important to be prepared and have all of the required documentation gathered before you begin.  For more tips on using the program, read on:

Eligibility for GLACIER Tax Prep

The following individuals are eligible to use the GLACIER Tax Prep program sponsored by Services for International Students and Scholars:

• Any F-1, J-1 and other non-immigrant students enrolled at UC Davis in 2011
• F-1 students on Optional Practical Training in 2011
• J-1 students on Academic Training in 2011
• Current J-1 and other non-immigrant Visiting Scholars affiliated with UC Davis
• Former non-immigrant Visiting Scholars affiliated with UC Davis in 2011
• F-2, J-2 and other non-immigrant dependents of the above

GLACIER Tax Prep Tips

1. GLACIER Tax Prep is an online system; however, you will not be able to file your tax return electronically.  After you have completed your return you will need to print, sign and mail the forms by April 17th.

2. Have all of your documents regarding your current and prior visits to the U.S. available.  This would include your DS-2019 or I-20 as well as your I-94 and entry/exit dates.

3. You will need to have all of your income documents available to you.  These include:
1. 1099 -reports on income received that did not have taxes withdrawn by the employer.  It is the responsibility of the employee to pay taxes on this. The 1099 form is also used by banks to report interest, but usually this is not included in tax returns.
2. W-2 - reports income received that had taxes automatically withdrawn from the employer. 
3. 1042-S -reports on all types of stipends, scholarships, grants, fellowships and other awards

You will receive Form 1042-S if the following applies:

• you claimed a tax treaty exemption;
• you are a nonresident alien student/scholar who received a non-service scholarship/fellowship in excess of tuition/required fees/books and supplies – regardless of whether or not tax was withheld; and
• you are a nonresident alien payee (generally paid through AP or via wire transfer) – regardless of whether or not tax was withheld.  

4. Plan to spend approximately 30 minutes to completing the process.  Having all of the required documents handy and making sure the printer is working will make the process much easier.

5. All information entered into GLACIER Tax Prep is encrypted and secured via SSL technology.

6. You will be asked for your email address in completing the forms. GLACIER Tax Prep does not use the email address for any purpose other than contacting you if an error has occurred with their tax return preparation.  GLACIER Tax Prep assures that all of the information is secure and will not be distributed or used by anyone other than GLACIER Tax Prep.

7. Over 70% of the errors and inquiries are due to entering an incorrect password.  Be careful and accurate when accessing GLACIER Tax Prep. 

8. If there are any problems, send an email to the GLACIER Tax Prep Support Center at support@glaciertax.com.  GLACIER Tax Prep will only answer questions via email.

How to Access GLACIER Tax Prep

To get started with GLACIER Tax Prep, you will need a unique password. Sometime in March SISS will email instructions and a password to international students and scholars at UC Davis. These include:

• F-1and J-1 students registered at UC Davis in 2011
• F-1 students on Optional Practical Training in 2011
• J-1 students on Academic Training in 2011
• Current J-1 and other non-immigrant international scholars affiliated with UC Davis in 2011
• Former non-immigrant Visiting Scholars affiliated with UC Davis in 2011

If you have not received the instructions and password by mid March and were an international student or scholar at UC Davis in 2011, please email sissevents@ucdavis.edu. Instructions and your password will be sent to you once your affiliation with UC Davis has been confirmed.

Preparing for Tax Filing

Although the U.S. tax filing process may seem somewhat complex, it will be relatively simple for most international students and scholars

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 GLACIER Tax Prep, but it will help you to become familiar with some of the terminology and concepts related to your tax responsibility.

• Students should update their address at sisweb.ucdavis.edu to reflect the most current information to receive these important tax forms.
• Visiting scholars should make certain their departments and SISS have the most recent address on file.

Tax Treaty and Payroll Tax Information

Please see Accounting and Financial Services or email glacier-help@ucdavis.edu.
You may have received an email from UC Davis Accounting and Financial Services regarding GLACIER, which is a nonresident alien tax compliance system. This is not the same as GLACIER Tax Prep.

• What is GLACIER? GLACIER is an online tax compliance system designed to allow institutions to efficiently and effectively collect information, make tax residency and income tax treaty determinations, manage paperwork, maintain data, and file reporting statements with the IRS.
• What is GLACIER Tax Prep? GLACIER Tax Prep is a web-based tax return preparation system designed exclusively for foreign students, scholars, teachers, researchers, trainees, and their dependents who are nonresident aliens to aid in preparing U.S. federal income tax Forms 1040NR and 1040NR-EZ.

UC Davis Accounting and Financial Services
http://accounting.ucdavis.edu/TA/

University of California Office of the President – Tax Treaty Statements
http://www.ucop.edu/ucophome/cao/paycoord/taxstate.html

California State Income Tax Workshop
Tuesday, April 3, 2012 4 PM - 5 PM
International House, 10 College Park, at the corner of College Park and Russell Blvd.

Register for one of the sessions at http://www.surveymonkey.com/s/CAFTBApril2012
This workshop is not applicable to those who are resident aliens for tax purposes.

• State Tax Issues for Non-Resident Scholars
• Tax Scenarios (.pdf)

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 Tax
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

University of Texas International Student & Scholar Tax Assistance