U.S. Income Tax System Basics

Tax Requirement and Tax Residency Status

F-1 and J-1 international students and scholars who were present in the U.S. during any portion of the past calendar year may be ****required to file certain tax forms with the U.S. federal government. This is true whether or not you worked in the U.S., gained income in the U.S., or received a scholarship during the past calendar year.

The staff at ISS are not trained in taxation, and therefore cannot answer specific tax questions or help you prepare your tax forms. Ultimately, it is your responsibility to meet your tax obligations and do so accurately.

However, international students who receive wages or financial aid from St. Edward’s University, will have access to Glacier Tax Prep. Glacier, a software program provided by Arctic International, LLC, assists with nonresident alien tax compliance. Glacier helps students to collect information needed to complete tax returns. St. Edward’s Payroll will send an access code to the student to have access to Glacier. OPEN THE EMAIL SINCE THE CODES EXPIRE! Please create your Glacier profile as soon as you receive an email from Payroll, since the Glacier access codes do expire.

What is a Tax Return or Tax Filing? Why Do I Need to File?

Any of your earnings in the U.S. are subject to applicable federal, state, and local taxes. Filing tax paperwork, such as a tax return, is a reconciliation that compares what you paid in taxes throughout the year to what you should have paid in taxes.

When you start a new job or receive taxable money, you typically will complete Tax Withholding paperwork, which dictates how much tax should be withheld from your payment. Employers and schools then withhold taxes from your paychecks or other taxable income (such as stipend payments). If the taxes that were withheld from your payment are higher than what you should have paid, you will get a refund after filing your tax return ("tax refund"). If taxes were not withheld, or insufficient tax was withheld, then you will owe money by the filing deadline (typically April 15 of each year). You declare your income and account for the taxes owed on a form or set of forms called a “tax return.”

If you did not receive any income in the United States during the tax year, you do not need to file a tax return, but you’re obligated to send one form to the IRS. Glacier will help you file the required form 8843.

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What Forms Do I Need to Complete?

Tax forms may vary depending on your individual residency status for tax purposes and employment status. The Internal Revenue Service (IRS), an agency of the U.S. government, determines tax residency based on the two classifications outlined below. Before you file your taxes, you must determine your tax residency status, which may be different from your immigration status.

  1. Residents for tax purposes (also called 'resident alien'): All U.S. citizens, legal permanent residents, and nonresident aliens for immigration purposes who have met the Substantial Presence Test.