Important Note: the following information does not constitute legal advice nor should it be considered a substitute for advice obtained from the Internal Revenue Services (IRS) or a qualified tax professional. The staff of International Student and Scholar Services (ISSS) are neither licensed nor qualified to provide personalized tax advice.
Tax Filing Season
All international students and scholars who were in the U.S. in any visa type other than B (Visitor) visa for any period of time during the year 2016 must file a 2017 income tax return or statement with the U.S. federal government. The deadline for filing taxes is April 17, 2017; however, the Glacier Tax Filing System will be available for late tax filers until December 1, 2017.
Florida Institute of Technology offers GLACIER Tax Prep (GTP), free tax filing software for international students and scholars to make your tax filing obligations easier. If you do not wish to use GLACIER Tax Prep to file your taxes, you will need to either file them on your own or use an outside professional tax preparer.
Resident Alien Tax Filing
If you are a “resident alien for tax purposes,” you will not be able to use GLACIER since it is designed only for NON-RESIDENT ALIEN filers. Refer to FAQs 20-22 for resources on how to file your U.S. RESIDENT taxes.
Due to the complex nature of U.S. tax laws, only authorized tax preparation professionals are eligible to advise you on the specifics of your individual tax return. FIT employees are not professional tax preparers and cannot advise you on how to complete your tax forms.
Tax Filing Deadlines
U.S. federal income tax forms must be postmarked to the Internal Revenue Service (IRS) by April 17, 2017. However, the Glacier Tax Filing System will be available until December 1, 2017 for late tax filers. If you were present in the United States during any part of 2016 on a visa other than a B visa, there is at least one form you must complete. If you were not in the United States at all during 2016, you do not need to complete any tax forms at this time.
Tax Filing Assistance
GLACIER Tax Prep (GTP) is easy to follow - it does the tax-filing work for you. If you need assistance, there will be a video tutorial available on GTP which will assist you.
Filing Your Non-Resident Taxes Using GLACIER Tax Prep
STEP ONE: Get Ready to File Your Tax Return Forms Using GLACIER Tax Prep
- Collect all applicable tax documents, including Forms W-2, 1042-S, and/or 1099. Florida Tech will send relevant tax documents to you by March 15, 2017. Not all international students and scholars will receive all of these documents – this depends on the type of income you had in 2016, if applicable. See the Non-Resident Tax Filing FAQ’s for more information.
- Collect your:
- I-94 arrival document (electronic I-94 printout available from www.cpb.gov/I94 OR white card I-94 in passport, if applicable)
- Form I-20 (for F visa holders) or Form DS-2019 (for J visa holders)
- Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). If you do not have such a number and have not applied for it – you will do so as part of the GLACIER Tax Prep process. (See Step Four, #2)
- Address Information: You will need your current U.S. Address (if you are still living in the U.S.) and your permanent foreign address.
- U.S. Entry & Exit Dates: Collect all entry and exit dates for all prior visits to U.S. and your visa type during those prior visits.
STEP TWO: Use GLACIER Tax Prep
GLACIER Tax Prep is a free NONRESIDENT ALIEN tax preparation software purchased by Florida Tech to assist international students and scholars with non-resident tax filing responsibilities. As you answer the questions in GLACIER Tax Prep, it prepares the appropriate federal tax filing forms for you.
You may access GLACIER Tax Prep in one of two ways:
- If you are registered in Glacier, you will receive an email before March 15, 2017. This email will contain your link to GLACIER Tax Prep and your GLACIER Tax Prep log-in information. You should use this to enter GLACIER Tax Prep.
- If you do not receive an email from Glacier with your GLACIER Tax Prep login information before March 15, then most likely you are not registered in Glacier. In that case, you should email firstname.lastname@example.org and request assistance in registering for Glacier. The subject of your email should state – GLACIER Tax Prep ACCESS. After you are registered in Glacier, you should receive your GLACIER Tax Prep log-in information.
STEP THREE: Determine Your Tax Residency Status
As you answer the questions in GLACIER Tax Prep, it will determine if you are a resident or non-resident for tax filing purposes. If you are a NONRESIDENT ALIEN for tax filing purposes, then you may continue using GLACIER Tax Prep by answering the questions on each screen to complete your NONRESIDENT ALIEN Tax Forms. Most international students and scholars will fall into the NONRESIDENT ALIEN category.
If it is determined that you are a RESIDENT for tax filing purposes, you will not be allowed to use GLACIER Tax Prep since it is only appropriate for nonresident alien filing. Instead, you will need to file a U.S. RESIDENT tax return the same as American citizens. For information on how to file a U.S. RESIDENT tax return, refer to FAQs 20-22.
STEP FOUR: Print Your Tax Forms, Sign, & Mail Them
After you have answered all of the questions in GLACIER Tax Prep, the software program will prepare the appropriate federal tax forms for your situation. Print the forms, sign them, and attach your relevant tax documents, such as W-2, 1042-S, or 1099 (depending on your situation). GLACIER Tax Prep will also give you complete instructions on how and where to mail your tax forms. Read and follow the GLACIER Tax Prep instructions carefully.
Deadline: Income tax forms must be postmarked to the Internal Revenue Service (IRS) no later than April 17, 2017.
Important: Make copies of everything to keep in your records before mailing the original forms!
Who Has To File Tax Returns?
1. Do I Have To File A Federal U.S. Income Tax Return?
All international students and scholars who were in the U.S. for any period of time during the year 2016 in any visa type other than B1/B2 (Visitor) must file an annual income tax return with the U.S. federal government. In addition, some international students and scholars will also be required to file a New Jersey state income tax return.
2. I Am An International Student And I Had No U.S Earned Income Or Scholarships For 2016. Do I Need To File?
Yes. You must simply file IRS Form 8843. You can complete this form by using GLACIER Tax Prep. GLACIER Tax Prep will also advise you on where you should mail this form
3. I Only Arrived In The U.S. In December Of 2016 And I Didn't Work. Do I Still Have To File Form 8843?
Also see FAQs 26-30
Yes. If you were in the U.S. even 1 day in 2016, you must file Form 8843. You can complete form 8843 by using GLACIER Tax Prep.
4. If I Worked In The U.S. In 2016 But Have Since Returned To My Home Country, Do I Still Have To File Taxes In The United States?
Yes, all individuals who were present in the United States in 2016 must file a tax return for that year.
5. Are There Any Repercussions If I Don’t File Tax Returns?
One of the conditions of your visa is to follow U.S. laws. Payment of U.S. income tax due is required by law. If you owe taxes and don't file, the IRS can assess penalty and interest. There may also be immigration consequences if you fail to file taxes; applicants for permanent residency (green cards) are often asked to show proof of tax filing for their previous years in the U.S.
Filing Tax Returns Using GLACIER Tax Prep
6. How Do I File My Personal Federal Income Tax Return?
Florida Institute of Technology offers GLACIER Tax Prep, a free and easy-to-use tax filing software for international students and scholars. Use GLACIER Tax Prep to file your nonresident alien federal income tax returns. It will help to make your tax filing responsibilities easier. If you do not use GLACIER Tax Prep to file your federal taxes, you will need to file on your own or with the assistance of an outside professional tax preparer. We regret that the ISSS staff or other University staff cannot advise you on your individual taxes.
7. What Does GLACIER Tax Prep Do?
As you answer the questions in GLACIER Tax Prep, it will:
- Determine your U.S. residency status for tax filing purposes. NOTE: Even though you are a nonresident alien for immigration purposes, you may be a U.S. resident for tax filing purposes. GLACIER Tax Prep will determine your tax filing status.
- Collect information about all types of income (if any) that you received to determine if you are eligible for a tax exemption based on a tax treaty or any other type of exemption.
- Gather additional information to make sure all applicable deductions or allowances are applied.
- Populate fields in all of the correct tax forms applicable to your situation.
- Allow you to print your tax return form and all attachments
- Provide detailed instructions about how, when, and where to mail the tax return, as well as information about the documents necessary to attach and complete the tax return filing process.
8. How Can I Access GLACIER Tax Prep?
You may access GLACIER Tax Prep in one of three ways:
- If you are registered in GLACIER, you will receive an email from Glacier by March 15, 2017. The Glacier email will contain your link to GLACIER Tax Prep and instructions on how to access GLACIER Tax Prep.
- If you are not registered in GLACIER, utilize the Florida Tech Glacier portal by logging in with your tracks ID and establishing a new account.
- If you no longer have a valid Florida Tech Tracks Account, but were a student in 2016 (you are currently on OPT), contact ISSS for assistance at email@example.com
9. Can I Submit My Non-Resident Tax Forms Electronically Directly Through GLACIER Tax Prep?
NO, nonresident aliens cannot file federal tax reports electronically through GLACIER Tax Prep or any other electronic method. Once you supply GLACIER Tax Prep with all of the requested information, it will auto-populate the appropriate tax forms for you. You must print the forms and mail them to the address provided by GLACIER Tax Prep. The appropriate address will depend on the form you are filing.
Tax Reporting Documents
10. What Forms And Documents Do I Need Before I Can Begin Using GLACIER Tax Prep?
You should gather the following documents before you enter GLACIER Tax Prep. Depending on your type of income in 2016, you may or may not receive the following forms:
- W-2 Wage and Tax Statement: If you earned income in 2016, you will needyour W-2 Form from Florida Tech or from the employer under whom you earned income in 2016.
- Form 1042-S: A nonresident alien student or scholar who was employed and was exempt under a tax treaty in 2016 will receive a Form 1042-S. Any nonresident alien student or scholar who received a taxable fellowship, award, or stipend in 2016 will also receive a 1042-S. And any nonresident alien who received a non-employee service payment will receive a 1042-S.
- Form 1099: Very few international students and scholars will receive the 1099 form. To request a duplicate or if you have questions about IRS 1099 form, contact Florida Tech’s Office of Accounts Payable at firstname.lastname@example.org during regular University business hours, 8:00 am to 5:00 pm, Monday through Friday .
- Passport and Visa documents, such as I-20 Form (F visa) or DS-2019 Form (J visa).
11. What Is A Form W-2? I Lost Or Never Got My W-2. Can I Get Another One?
A Form W-2 is used to report U.S. federal or state wages and taxes. You will receive a Form W-2 only if you received compensation during 2016. Forms W-2 from Florida Institute of Technology are available online for active faculty, staff and students to view and print.
To obtain your Form W-2 online:
- Login to PAWS
- Select PAWS from the Main Menu drop-down
- Select the link Employee- then Tax Forms
- Select the link to View W-2 / W-2c
- Your 2016 W-2 Form will appear in a PDF version that you may view and print
- If you are not able to obtain your Form W-2 through PAWS contact
12. I Believe My W-2 Form Is Incorrect, Who Do I Contact?
You may e-mail your inquiry to email@example.com
13. I Received My Form W-2 With Income Entered In Box 14. Should I Enter This Amount In GLACIER Tax Prep?
NO, you must leave box 14 on the Form W-2 in Glacier Tax Prep blank
14. I Received A Form 1099 Florida Institute Of Technology And I Don't Understand It. Who Can I Ask About It?
Very few international students and scholars will receive the 1099 form. For 1099 questions, please send your inquiry firstname.lastname@example.org.
15. What Is The Form 1042-S? What Should I Do If I Didn't Receive Form 1042-S From Florida Institute Of Technology?
Form 1042-S is a foreign person’s U.S. income that is subject to tax withholding. You should receive it if you are a nonresident student or scholar who has reportable U.S. income under a tax treaty. The Office of the Controller will distribute Form 1042-S by March 15, 2017. If you expect to receive a Form 1042-S and have not received it by March 15, 2017, please contact email@example.com. Not all students and scholars will receive a Form 1042-S. Only students and scholars who have reportable U.S. income will receive a Form 1042-S.
Getting Help For Nonresident Alien Tax Issues
16. Will There Be Tax Filing Workshops Where I Can Get Help On How To Use GLACIER Tax Prep (GTP)?
The GTP system is simple to use and they no longer offer onsite workshops. Instead they offer a U.S. tax system information video and a tax-filing tutorial on the GTP site that you may access at any time. If you have any questions about general federal tax issues, please select “View Welcome to the U.S. Tax System Informational Video” from the GTP main menu. The video is approximately 30 minutes long and will provide an overview of federal tax issues related to the preparation of your tax forms. In addition, you may also view the “GTP Tutorial Video” for more information about how to complete GTP; this video is approximately 23 minutes and is also available on the GTP main menu. Should you have any questions about federal tax issues or how to use GTP, you may also simply select “Help” located at the top of every GTP screen to submit your questions to the GTP Support Center.”
17. I Am Using GLACIER Tax Prep Right Now And Have A Question About How To Use The Software. Where Can I Get Help?
On each GLACIER Tax Prep screen, you can access "Help" located at the top of each screen to submit a question to the GTP Support Center. Or you email GLACIER Tax Prep directly by clicking the "HELP" button in the GLACIER Tax Prep to connect to a live tax professional at the GTP support center. GLACIER Tax Prep will respond to your email within 24 hours. For privacy concerns do not include our social security number or ITIN in your email.
18. Once I Fill In The Information In GLACIER Tax Prep Online, Am I Done?
NO. You must print the tax return forms from GLACIER Tax Prep and then mail them to the IRS at the address provided to you by GLACIER Tax Prep. Be sure to keep copies of all of your forms before you mail them!
19. Where Can I Find Additional Tax Preparation Resources For Nonresident Aliens?
- United States Internal Revenue Service http://www.irs.gov (click on Individuals)
- Another professional tax preparation company or certified public accountant. Be sure to ask if they have expertise in filing Nonresident alien taxes.
- U.S. Tax Treaties Publication 901
20. What Do I Do If I Am A Resident For Tax Filing Purposes?
If you qualify as a RESIDENT alien for tax purposes, you CANNOT use GLACIER Tax Prep but you can file your RESIDENT taxes on your own or with a professional tax preparer. (See FAQ #21) Resident aliens file taxes in the same manner as U.S. citizens using Form 1040 or Form 1040EZ.
21. Where Can I Find Additional Tax Preparation Resources For Resident Tax Filing Purposes?
- United States Internal Revenue Service http://www.irs.gov
- Publication 519, U.S. Tax Guide for Aliens
- TurboTax software: http://turbotax.intuit.com
- H&R Block : http://www.hrblock.com
- Another professional tax preparation company (Search the internet for tax preparers in the local area)
22. Can Florida Institute of Technology Help Me Prepare My Resident Tax Forms?
NO. U.S. Tax Laws are complicated. Only authorized tax preparation professionals are eligible to advise you on the specifics of your individual tax return. FIT employees are not professional tax preparers and are not authorized to advise you on how to file your tax return forms.
Miscellaneous Tax FAQs
23. Who Should I List As My Academic Program Director?
All: Students and Scholars
Academic Program Director Name: Jackie Lingner, Associate Director for International Students
Program Director Telephone Number: 321 675-8053
Academic Institution Address: ISSS, 150 West University University Blvd, Melbourne, FL 32901
24. What Is The Latest Date That GLACIER Tax Prep Will Be Available To Use?
Although the deadline to file taxes is April 17, 2017, GLACIER Tax Prep will be available for you to use until December 1, 2016. If you file a late return (after April 17, 2017) and you are due a refund, you will not have late filing penalties. If you file a late return and you owe taxes, you will have late filing penalties based on the amount of tax that is due.
25. Can I File My Tax Forms After The Deadline?
Although the deadline to file your U.S. federal and tax returns is April 17, 2017, GLACIER Tax Prep will be available for you to use until December 1, 2016. If you need additional time to file your return, you may file an extension by using Form 4868 located on the Internal Revenue Service website (www.irs.gov). Forms 4868 and 1040NR instructions will provide guidance on what to do if you owe taxes or if taxes are refunded.
Form 8843 FAQs
26. Who Is Required To File Form 8843?
Any individual who is in F, J, M, or Q visa status for the tax year 2016
27. Do I Need To Apply For An Individual Taxpayer Identification Number (ITIN) Or Social Security Number (SSN) To File My Form 8843?
No, an Individual Taxpayer Identification Number or Social Security Number is not required to file the Form 8843.
28. Can I Use GLACIER Tax Prep To Complete Form 8843?
YES, you may use Glacier Tax Prep to complete the Form 8843 for your spouse, dependents, and yourself.
29. Do I Need To Complete A Form 8843 For My Spouse And Dependents?
YES, if your spouse and dependents have accompanied you to the United States and are in F or J dependent visa status, you must complete a Form 8843 for them.
30. Where Do I Mail Form 8843?
Department of the Treasury
International Revenue Service Center
Austin, TX 73301-0215
Social Security FAQs
31. If I Don’t Have A Social Security Number (SSN) Or Individual Tax Identification Number (ITIN), How Do I File My Tax Forms?
Social Security Number (SSN): Social Security Numbers are only available to people who are legally employed in the U.S. If you are currently employed, you must have a social security number. If you do not have one, you should apply for one immediately. If you were employed in the U.S. in 2016, then must have a Social Security Number before you can file your tax forms.
32. How Do I Apply For My Social Security Number (SSN)?
The ISSS office website will provide you instructions on how to apply for an SSN
Individual Taxpayer Identification Number FAQs
33. If I Don't Have An Individual Tax Identification Number (ITIN), How Do I File My Tax Forms?
Individual Taxpayer Identification Number (ITIN): An ITIN is issued by individuals who don't qualify for a Social Security Number because they are not employed but who need a number for tax-filing purposes. If you DO NOT have an individual taxpayer identification number (ITIN), then GLACIER Tax Prep will create a Form W-7 Application for an IRS Individual Taxpayer Identification Number along with your other tax filing forms.
IMPORTANT: If you are filing Form W-7 (Application for ITIN) with your Tax Filing Forms, DO NOT MAIL YOUR TAX FORMS TO THE INTERNAL REVENUE SERVICE (IRS) YOURSELF. Instead, you MUST submit your tax forms and your W-7 ITIN application in person.
34. Where Can I Get The Non-Employment Letter That Must Accompany The W-7 Application For Individual Taxpayer Identification Number (ITIN)?
You will obtain this letter in person from the ISSS.