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International Center
Study Abroad

TAX INFORMATION

TAX FILING REQUIREMENTS

All International Students and scholars who were present in 2013 must file certain tax forms with the federal government as required by federal law and mandated by your immigration status. This also applies to your dependents on F-2/J-2 visas. It is your responsibility to understand your tax obligations.

Disclaimer: The information contained on this page or presented by the International Center staff is solely for informational purposes and cannot be considered legal tax advice. The International Center cannot review or make recommendations to individual tax questions.


WHICH FORMS DO I COMPLETE?

  • I did not work, and did not receive a taxable (room & board) scholarship in 2013. What do I do?
    You must file the Form 8843 by June 16, 2014
    Mail to:
    Department of the Treasury
    Internal Revenue Service Center
    Austin, TX 73301-0215

  • I had an on campus or off campus job and received a W2 or 1099
    You must file Form 8843, 1040NR-EZ/1040-NR, and IL 1040 by April 15th, 2014

  • I did not work on or off campus but I received a ROOM & BOARD scholarship
    You must file Form 8843, 1040NR-EZ/1040-NR, and IL 1040 by April 15th, 2014

  • I worked on or off campus & I received a ROOM & BOARD scholarship
    You must file Form 8843, 1040NR-EZ/1040-NR, and IL 1040 by April 15th, 2014

FILING TAXES

Generally the deadline for filing taxes is April 15, 2014 if you received income or taxable scholarships during 2013.

Taxable income includes:
- Income from an on or off campus job
- Scholarships for expenses such as room & board

Scholarships for tuition are not taxed.

Read this for more information about the taxation of scholarships, fellowships and stipends.

FEDERAL TAXES

Federal tax filing software, GLACIER Tax Prep, is available now. This software is free to current and former IIT F1 Students and J1 Scholars. You must log into your MyIIT portal to access GLACIER Tax Prep.

If you are prompted for an access code then you are using an outdated channel. You must delete the channel, clear your cache, and add the updated channel.

Instructions to add GLACIER Tax Prep to MyIIT

GLACIER Tax Prep is a tax software program designed primarily for non-resident alien students, scholars, researchers and other educational immigration statuses to prepare their U.S. federal income tax return (1040NR or 1040NR-EZ). GLACIER Tax Prep provides step-by-step instructions and assistance with preparing tax form. It does NOT file the forms for you. You must print, sign, and mail the forms generated by GLACIER Tax Prep . Individual instructions will be provided through GLACIER Tax Prep upon completion of the forms. Additionally, questions regarding federal tax preparation can be submitted to GLACIER Tax Prep .

Always make copies of all forms before mailing!

What documents and information do I need before I login to GLACIER Tax Prep?

  • Passport
  • Immigration Docs (I-20 or DS-2019)
  • I-94
  • SSN or ITIN (if you have been assigned one)
  • Address Information (US and Foreign)
  • U.S. Entry and Exit Dates - current and past!
  • Academic Institution Information
    Forms W-2, 1042-S* and/or 1099 (if you received one)* 1042-S will be issued by mid-March 2014. Do not begin filing your taxes unless you have received all your forms!
  • A copy of your 2012 federal tax return, if you filed one in 2012


STATE TAXES

If you are filing a income tax return (EX: Form 1040NR or 1040NR-EZ) and worked in Illinois in 2013 then you must also file the Illinois State form. This form comes with detailed instructions. We will also host several workshops to assist in completing the IL state form. The information presented in the workshops is informational in nature and will not substitute for legal advice. Individual questions can be reviewed by a qualified tax professional who understands federal nonresident taxes. Tips for filing the IL 1040

If you worked in another state during 2013 then you must see if you have to file a state tax return for that state.

Need help completing your IL tax return? Watch the IL-1040 Tax Workshop here

GLOSSARY

  • W-2: This is a form that the employer will send to you before January 31st if you worked on or off-campus in 2013.  If you worked for more than one employer, you will receive more than one W-2. You should add up your income from all of them. You should receive the W-2 by mid-February, 2014. Contact your employer if you did not receive the W-2.

  • 1042-S: If you received a room/board scholarship (not tuition) in 2013, you will receive this form the Payroll Office in order to file your Federal/State tax returns. You should receive the 1042-S by mid-March, 2014.

  • 1098-T: This is a general tuition form saying the amount of tuition you paid in 2013. Non-residents aliens cannot deduct education credits on their returns. Therefore, if you receive this form, simply ignore.

  • 1099INT: You will receive this form if you earned interest on your checking/savings accounts in 2013. Generally this interest is not substantial; you therefore do not need to report on this.

  • 1099-MISC: Instead of receiving form W-2, you may receive this form as a statement of your earnings for 2013. This may occur if you were listed as a contractor or consultant through your company.


REFUND FOR SOCIAL SECURITY AND MEDICARE TAXES

General Rule: According to Section 3121(b)(19) of the Internal Revenue Code, an exemption from Social Security and Medicare taxes applies to nonimmigrant students, scholars, teachers, researchers, and trainees who are temporarily present in the U.S. in F, J, M, or Q status, as long as they remain nonresidents for federal income tax purposes, as determined by Section 7701(b) of the Internal Revenue Code. See the IC tax handout for further explanation and to show your employer.

If Social Security and Medicare taxes were deducted from your paycheck and you are still exempt as a nonresident for federal income tax purposes, you must first try to get a refund from your employer. If your employer is unable to provide a refund, you must file form 843 Claim for Refund and Form 8316, and mail it to: Internal Revenue Service, Austin, TX 73301-0215. Include a copy of your W-2, I-94 card, visa, and I-20/DS-2019. Please allow 3-6 months for the processing of this form.
For a sample of these forms click here: Sample 843; Sample 8316
For blank forms to file: 843; 8316


IDENTITY THEFT AND TAX FILING SCAMS

Please note that the Internal Revenue Service (IRS) will NEVER contact you via email. If you receive such an email, do not open it as it likely contains some sort of virus or malware. You should NEVER provide you SSN/ITIN to anyone via an email. Also, the GLACIER Support Center will NEVER ask you to send your SSN/ITIN via email - and you should NEVER include it when sending in a support email.

Refund e-Mail Scam
There are several variations of the refund scam, in which an e-mail claiming to come from the IRS falsely informs the recipient that he or she is eligible for a tax refund for a specific amount. The bogus e-mail instructs the recipient to click on a link to access a refund claim form. The form requests personal information that the scammers can use to access the e-mail recipient's bank or credit card account. This notification is phony. The IRS does not send unsolicited e-mail about tax account matters to taxpayers.

Filing a tax return is the only way to apply for a tax refund; there is no separate application form. Taxpayers who wish to find out if they are due a refund from their last annual tax return filing may use the "Where's My Refund" link at www.irs.gov - the only official IRS Web site.


Resources

IRS websites on Higher Education for students
http://www.irs.gov/Individuals/Students/Student%27s-Page---Higher-Education

International Taxpayer
http://www.irs.gov/Individuals/International-Taxpayers

New International Index
http://www.irs.gov/Individuals/International-Taxpayers/International-Index-Gateway

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