The UC San Diego International Center, Graduate Division, and Payroll Office have purchased the web-based software Glacier Tax Prep (GTP) to help you prepare your federal U.S. income tax returns. Only international students and scholars who were affiliated with UC San Diego during 2016 and were nonresident aliens for tax purposes are authorized to use this software. Those persons who had complete UC San Diego Glacier records as of 12/31/2016 will receive an email from Glacier (firstname.lastname@example.org) with the subject line "Welcome to Glacier Tax Prep" when GTP is available in early March. GTP will then be accessible upon login to Glacier; there is no cost to use GTP. If you do not receive this email by March 15th, you may request an access code by emailing your request to email@example.com. Note that nonresident aliens for tax purposes are prohibited from electronically filing a 1040NR-EZ tax return and that GTP will not provide electronic filing for the 1040NR this year. Before accessing Glacier Tax Prep, please read the following information to begin familiarizing yourself with the U.S. tax filing process for nonresident aliens for tax purposes. If you have not entered your information in Glacier and need more information on determining whether you are a Nonresident Alien or Resident Alien for Tax Purposes, see page 3 of IRS Publication 519. If you are a Resident Alien for Tax Purposes, then you will need to file your tax return as do U.S. citizens, and may file electronically. For tax preparation resources, see the end of the "Tax Obligations" document; or to file electronically using free filing software, see the IRS website (free electronic filing available if your adjusted gross income is below $64,000). If your adjusted gross income is $54,000 or less, you may be eligible for free tax filing help through IRS's VITA (volunteer income tax assistance) program. San Diego State University has a VITA site that can help nonresident aliens for tax purposes prepare their returns.
UC San Diego is also partnering with Sprintax to offer a discounted solution for California state income tax filing; the access code to receive a $3.00 discount is UCSD2016B. Login here to complete your state tax return with Sprintax software. Note that this is not a free service, and that you will need to complete your federal return prior to completing your state return. For those preferring to fill out state tax forms themselves, we recommend attending the State Tax workshop (for details, see below). The Sprintax product will be able to handle determination of CA residency based on presence and answers to questions built into the software regarding a client's current activity and future intentions; the product will also generate a Schedule CA for those who will need to include this in the state filing documentation.
When preparing your tax returns, remember the following simple rules:
- All internationals present in the U.S. during any part of 2016 must complete and submit some type of federal tax document, even if you had no U.S. source income.
- Internationals may also be obligated to file State of California tax documents. The State of California taxes internationals based on where the work was done, rather than where the money is coming from. Even if you had no U.S. source income, you may still owe state tax on income from your home country.
- Filings should reflect income paid between January 1, 2016 and December 31, 2016. Do not consider income from any time outside these dates. If you are filing as a nonresident alien, do not consider income from sources outside the U.S. If you are filing as a resident alien, include income from all sources, as your worldwide income is taxable in the U.S.
- Remember that filing tax returns means doing three different things:
- Informing the U.S. and state governments of how much income you earned for the tax year
- Based on your reported income, calculating how much tax you owe
- Determining how much money should be refunded (or how much you still owe)
Additional tax information
- Information about the 1042-S issued by UC San Diego
- Information about accessing the W-2 statement from UC San Diego
- Information about the 1095-C Employer-Provided Health Insurance Offer and Coverage
- Tax Obligations for Internationals in F-1 & J-1 Statuses (PDF from the International Center)
- Electronic Toolkit for Nonresident Aliens (PDF from the Internal Revenue Service)
- Tax residency scenarios--IRS examples
Federal Tax Workshop
- Douglas Kelley, San Diego State University School of Accountancy, will present on federal tax filing requirements for Nonresident Aliens for Tax Purposes and using Glacier Tax Prep software in preparing nonresident alien tax returns
- Students and scholars should bring all tax-related forms with them to the workshop
Last year's powerpoint available in pdf format
State Tax Workshops
- Representatives from the California Franchise Tax Board will be present
- Students and scholars should have completed their federal tax returns prior to attending this workshop and may want to bring them for reference. State tax forms will be available.
Date: Thursday, March 23rd
Time: 12:00 noon - 2:30 pm
Location: U409 (link to map)
If you are unable to attend the session on the UCSD Campus, an alternate session will be held at the Scripps Research Institute:
Date: Tuesday, March 21st
Location: The Scripps Research Institute, Beckman Building, Keck Auditorium, Ground Floor, Southeast corner
How do I get there?
- Recommended: take the 101 Bus and get off at N Torrey Pines Rd and Scripps Clinic Driveway. Cross the street and walk through the parking lot to the right (north), to the entrance of the Beckman Building. Enter the building and walk downstairs to the ground floor. The Keck Auditorium is behind the coffee cart. Please see attached map.
- Park in the TSRI Hazen Parking Lot and go through the tunnel under N. Torrey Pines Rd. to the Beckman Building. Parking is free. Allow 15 minutes to walk. Please see attached map.
- Park at Scripps Green Hospital. Locate and enter the Beckman building on the south side of the hospital, south side entrance of the building. Parking fees are listed on the website: https://www.scripps.org/locations/hospitals__scripps-green-hospital#ParkingGreen
Important: These workshops are sequential. You will need to have completed your federal tax return in order to begin your state tax return.
Is there someone at the International Center I can speak with regarding my taxes?
Neither UC San Diego nor any of its employees is authorized to offer tax advice and International Center employees are not trained on answering tax questions. For support in completing your tax filings, please use the resources on our website. On our website you will be able to use GLACIER Tax Prep to complete your federal tax forms. If you have additional questions regarding your specific situation, we recommend contacting the Internal Revenue Service (IRS) at (800) 829-1040. You may also contact the California Franchise Tax Board (FTB) for questions about state taxes at (800) 852-5711. You may also visit this helpful link from the IRS
I did not earn any income last year. Am I still required to file taxes?
While you are not required to file taxes, you are still required to file a Form 8843. All nonresident aliens who are present in the U.S. under F, J, M, or Q I-94 statuses at any point in the tax year are required to file this form. Form 8843 is not an income tax return but an informational statement required by the U.S. government. More information can be found here (form 8843 and instructions).
How do I determine if I am a resident or nonresident?
Part one of GLACIER Tax Prep determines whether you are a resident or nonresident for federal tax purposes. You can also refer to Publication 519,“U.S. Tax Guide for Aliens” for more information. For California state tax purposes, you can refer to Publication 1031,“Guidelines for Determining Resident Status,” for more information.
Where can I get my tax forms?
I need an ITIN (Individual Taxpayer Identification Number) to claim a tax treaty benefit for myself or a dependent. What should I do?
If GLACIER Tax Prep indicates that you or a dependent will require an ITIN in order to receive a tax benefit, you may contact Anne Winterton, the Glacier Administrator at UC San Diego, to request her services as an IRS certifying acceptance agent for help in applying for an ITIN between April 1 and October 31 of the calendar year (requests outside this timeframe may not be accommodated). You may also apply for an ITIN at the local San Diego IRS office (see "services provided" link for more information).
I missed the April 15th deadline. What should I do?
You are still required to file. You can file by June 15 under certain conditions. Please see http://www.irs.gov/pub/irs-pdf/f4868.pdf. For more information on filing for an extension for federal taxes, please visit the IRS website. Please note that the form for filing an extension must be received by the regular due date of the return (April 15).
For more information on filing an extension for California state taxes, please visit the State Board of Equalization website.
To properly file your tax returns, you need important tax documents from your school, your employer (if you have one), and your bank. If needed make sure you have all the following documents. If you do not have what you need, follow the directions below each document listed.
Form 1099-INT lists the amount of interest you earned from the bank for the tax year. Bank interest generally is not taxable for nonresident aliens for tax purposes. If needed, request a copy directly from your bank.
Your employer issued a Form W-2 in January of the current year stating how much money you earned during during the prior tax year. If the University of California, San Diego was your employer and you did not receive your W-2, please go to http://blink.ucsd.edu/go/w2 to learn about requesting a duplicate copy. If your employer was NOT UC San Diego then you must contact your employer directly.
Form 1042-S is an official statement from a US institution that has paid a taxable grant, fellowship, or scholarship on behalf of an international student or scholar claiming a tax treaty benefit.
When applicable, the untaxed pay will be reported on Form 1042-S. If you did not receive your UC San Diego 1042-S, please contact the Payroll Office at (858) 534-3247 and arrangements will be made for a duplicate copy to be made available to you.
1095-A, -B, or -C
These are a series of Health Care information Forms for Individuals relevant to the Affordable Care Act. The information in these forms will help you understand whether or not you may be required to make an "individual shared responsibility payment." Nonresident aliens for tax purposes are not subject to Affordable Care Act requirements. For more information, see the IRS Questions and Answers.
UC San Diego issues Form 1098-T to clearly state the amounts of tuition and fees paid on a student’s behalf during the tax year. Internationals are NOT required to have a 1098-T. Nonetheless, it can help establish how much money you spent on tuition and fees.
If you did not get a Form 1098-T from UC San Diego and you would like one, you can print one out yourself at http://www.1098-T.com.
Familiarize yourself with the web site. Be sure to click on the left hand column menu item called “User Instructions.”
Click on the item called “Access My Record.” If you prefer, you may also call (877) 467-3821 to request that a Form 1098-T be mailed to you.
Calendar Year: Internationals in the U.S. for even only one day between January 1 and December 31 of any given year are considered to be in the U.S. for a “calendar year.” Example: internationals arriving in the U.S. on December 30, 2015, although in the U.S. for only two days in 2015, for U.S. tax purposes were in the U.S. for one calendar year.
Compensation: This is any payment made in exchange for services performed. Payment might include cash, reduced tuition or rent, partial board, or other method of payment. Among other categories, compensation can be earned by anyone who is an employee, an intern, or a contractor.
Deduction or Exemption: This is an amount of money you may be permitted to deduct from your total taxable income when calculating how much tax you must pay.
FICA Tax: Also known as the “Social Security tax,” FICA is the composite of a retirement pension and medical benefits tax on employers and employees. The current FICA tax rate is 15.3%: the employer pays 7.65% and the employee pays 7.65%.
Foreign-Source Income: Income from sources outside the U.S. For nonresident aliens for tax purposes, this income type is not taxable; only U.S.-source income is taxable. See Publication 519, Table 2-1 to determine whether income is foreign- or U.S.-source.
Form 1040NR: Nonresident aliens for tax purposes are required to use this form if claiming dependents, tax treaty, or other exemptions or deductions, or if U.S.-source annual income was over $100,000.
Form 1040NR-EZ: Nonresident aliens for tax purposes who meet the qualifications may use this "easy" form. See Tax Obligations for Internationals in F‑1 & J‑1 Statuses.
Form 1042-S: Form issued to researchers, teachers, and students to report amounts, whether or not exempt from tax under an income tax treaty, that were paid to internationals even if no amount was withheld. Usually these amounts are the result of income earned from scholarships, fellowships, or grants, but they may also be compensation for personal services.
Form 1095-A, -B, or -C: These are Health Care information Forms for Individuals relevant to the Affordable Care Act (ACA). Nonresident Aliens for tax purposes do not need to meet ACA requirements, whereas resident aliens for tax purposes must.
Form 1098-T: Form 1098-T is an official statement from an institution of higher education documenting how much was paid on a student’s behalf for tuition and fees.
Form 1099-Int: Form 1099-Int is a bank statement listing the amount of interest earned.
Form 8833: Form 8833 is an official document used to claim tax treaty benefits.
Form 8843: All IRS-defined nonresident aliens for tax purposes must complete this form. It declares that—
- An international is exempt from having to take the substantial presence test, or
- An international falls below the minimum number of days needed to establish substantial presence.
In either case, without substantial presence, an international must file tax documents as a nonresident alien for tax purposes. Form 8843 does NOT declare exemption from having to file tax returns or pay taxes. (See IRS Publication 519 for details.)
Form I-94: Form I-94 is the Arrival/Departure record (previously paper card stapled into passports; now mostly automated). The date indicated on this form is the date on which authorization to stay in the U.S. expires. Most internationals in F-1 or J-1 statuses have “D/S” indicated rather than a specific end date. “D/S” means “duration of status” or that stay in the U.S. is authorized indefinitely if the international continues to comply with U.S. immigration law.
Form W-2: Issued by employers in January of the current year stating the amount of wages earned during the prior tax year.
Form W-4: Employees complete this form upon accepting employment to tell employers how much tax to withhold. Unlike U.S. citizens and permanent residents, internationals filing as nonresident aliens cannot decide how much to have withheld. They must follow special rules for completing Form W‑4 found in IRS Publication 519, page 40.
Form W‑8BEN: Form W‑8BEN notifies U.S. institutions that persons are IRS-defined nonresident aliens, or that they are claiming U.S. tax treaty benefits on scholarships, fellowships, and other types of income.
Grant: Used to describe fellowships or scholarships. An amount to support study, training, or research, but does not represent compensation for any required service (such as teaching or research).
I‑94 Status: This is the nonimmigrant classification indicated on the Form I‑94 (it usually but not always echoes the classification of the visa stamp used to enter the U.S.). This is “your status”—e.g., F‑1, J‑1, etc.
Interest Income: Interest from a bank account or certain other US sources (for details, see IRS Publication 519: U.S. Tax Guide for Aliens). Bank interest is not taxable, and IRS-defined nonresident aliens should not report it.
Internal Revenue Service (IRS): The U.S. federal government authority charged with enforcing tax laws.
Itemized Deductions: If you file the 1040NR, you may list specific expenses within the guidelines of IRS Publication 519 and deduct these expenses from your taxable income.
Medicare Deductions: A significant part of what is known as the FICA tax. Medicare Deductions are imposed on wages and salaries and credited to a combination of a retirement pension and medical benefits. The current FICA rate is 15.3%: the employer pays 7.65% and the employee pays 7.65%. Those filing as nonresident aliens do not have to pay Medicare Deductions.
Original Date of Entry: This is the first date you arrived in the U.S.—just before beginning your education or appointment. It is not the date that you last entered the U.S. after returning from a vacation or other trip.
Nonresident Alien: U.S. tax residency status of non-US citizens temporarily in the U.S. F‑1 Students and J‑1 Exchange Visitors are usually nonresident aliens when they first arrive in the U.S. H-1B Specialty Workers may be nonresident aliens, but usually only for their first year and if they entered the U.S. toward the end of the calendar year. Unlike US citizens and resident aliens, who are required to pay taxes on their worldwide income, nonresident aliens are required to pay taxes only on income from US sources. In addition, if a tax treaty exists between the nonresident alien’s home country and the USA, all or a portion of US-source income may be exempt from taxes. (See Publication 901: U.S. Tax Treaties.)
Permanent Resident Alien: This is a lawful permanent resident, also known as a “green-card holder.” This is an individual who has been accorded the privilege of residing permanently in the U.S. These persons are taxed in the same manner as US citizens—on worldwide income.
Resident Alien: An alien who is either a lawful permanent resident, an H-1B or O-1 holder, or an F-1 or J-1 holder who has spent enough time in the U.S. to pass the substantial presence test (see below). Resident aliens are taxed in the same manner as U.S. citizens—on income worldwide.
Social Security Deductions: Part of what is known as the FICA tax, Social Security Deductions are imposed on wages and salaries and credited to a combination of a retirement pension and medical benefits. The current FICA rate is 15.3%: the employer pays 7.65% and the employee pays 7.65%. Non-resident aliens do not have to pay Social Security Deductions.
Substantial Presence Test: Determines “IRS residency status” (not the same as I‑94 status) for tax purposes. It calculates the number of days that an individual has been in the U.S. and determines whether that person is a “resident alien” or a “nonresident alien.” Internationals in F-1 or J-1 status are exempt from having to take the Substantial Presence Test—
- For students, for the first five calendar years, and
- For scholars, for the first two calendar years
This exemption deems them to be nonresident aliens for the tax year in question. To claim this exemption, students and scholars must file Form 8843.
Tax Return: An official statement filed with the IRS to report taxable income during a calendar year. All internationals in the U.S. who have taxable income must file tax returns—a version of the 1040. Form 8843 alone is NOT a tax return.
Tax Year: For almost all internationals, this is the period of time from January 1 through December 31.
U.S.-Source Income: Income from sources within the U.S. For nonresident aliens, this type of income is taxable (as opposed to “foreign-source income,” which is not). See Publication 519, Table 2-1 on page 12 to determine whether income is foreign- or U.S.-source.
U.S. Department of Homeland Security (“DHS”): The U.S. government entity that is charged with administering and enforcing U.S. laws concerning internationals, including laws and regulations governing F-1 and J-1 statuses.
U.S. Tax Residency Status: Non-U.S. citizens’ tax liability depends on this. All non-U.S. citizens are classified as either “resident aliens” or “nonresident aliens.” U.S. Tax Residency Status is independent of I‑94 status.
Withholding: Employers withhold a percentage of each paycheck and pay an estimated tax liability to the IRS, state, and local authorities. In this way, employees are not stuck with a very large tax bill to pay by April 15. In most cases, estimated tax liability is too high, and employees must file a tax return to get a refund of the money owed to them.