DISCLAIMER: The ISSS Office is neither licensed nor qualified to provide tax advice and will not do so.
Taxes - US Tax Information for Nonresident Aliens
ALL Foreign Nationals living, visiting, working, or studying in the U.S. are responsible for compliance with United States laws and regulations; it does not matter if you received income or not - there are certain forms that are required to be filed each year for each visa holder. The Internal Revenue Service (IRS), the U.S. government tax authority, has issued strict regulations regarding the taxation and reporting of payments made to non-United States citizens. As a result, Florida Tech may be required to withhold U.S. income tax and file reports with the IRS in connection with payments made by Florida Tech to students, faculty, staff or guests who are not U.S. citizens or permanent resident aliens (green card holders) and who receive financial aid, scholarships, fellowships, awards, or compensation for services performed. For detailed information about filing income tax return forms as a foreign national who resides in the U.S. visit the IRS website for Taxation of Nonresident Aliens.
Federal Tax Treatment
People generally are not eligible to file as a resident unless they have been in the U.S. at least 5 years. The total substantial presence period of 5 years may be accrued as an aggregate of all periods in which the person has been present in the U.S., regardless of how many times they have travelled internationally. People who have accrued presence in the U.S. totaling less than 5 years need to file a tax return with a "nonresident alien" classification. Whereas people who have accrued presence in the U.S. totaling 5 or more years need to file a tax return with a "resident alien" classification.
It’s important to note that tax regulations for students differ in some ways than tax regulations for scholars. Please see the following link for information pertaining to tax filing requirements: https://www.irs.gov/individuals/international-taxpayers/references-for-foreign-students-and-scholars
The U.S. maintains income tax treaties with over 50 different countries, and certain taxable payments made by UF to a foreign national may be exempt from U.S. tax based on an income tax treaty entered into between the U.S. and the foreign national's home country. The existence of a tax treaty does not automatically ensure an exemption from taxation; rather, the recipient must satisfy the requirements for the exemption set forth in the tax treaty. In order to be considered for a tax treaty exemption, all the appropriate Federal forms must be completed. For more information, please download the IRS document, P901 "US Tax Treaties".
Taxable and Nontaxable Items for Students
The following items are nontaxable (meaning they cannot be "claimed" on your taxes:
Tuition, Book Allowances, Required Registration Fees, Mandatory Health Insurance
Taxable items include, but are not limited to, the following:
Room & Board, Cash Award, Travel Payment/Reimbursement, Compensation
Important Information BEFORE Accessing GLACIER Tax Prep
You must have access to your TRACKS account in order to use the GLACIER Tax Prep Program.
"GLACIER Tax Prep Software" is available for free for Florida Tech's international population to use in preparing non-resident federal income tax returns. GLACIER Tax Prep is designed exclusively for foreign students, scholars, teachers, researchers, and their dependents who are non-resident aliens (the software will not prepare federal resident returns or state income tax returns.)
GLACIER Tax Prep is an online system; however, it does not file the tax return electronically (the IRS does not currently allow Forms 1040NR and 1040NR-EZ to be filed electronically.) You must print, sign, and mail the tax returns/forms generated by GLACIER Tax Prep. Therefore, you must have access to a printer, preferably at the time the data is entered. The ISSS Office strongly recommends that you make a photocopy of your tax documents before you send them in.
You should have all documents regarding current and prior visits to the U.S. available prior to accessing GLACIER Tax Prep. These include:
Have all payment documents ready prior to accessing GLACIER Tax Prep (Forms 1042-S, W-2, and 1099, if received.)
Set aside approximately 30 minutes to devote to completing the process - it's much easier to do it all at once than to have to start and stop repeatedly.
All information entered into GLACIER Tax Prep is encrypted and secured via SSL technology.
If you are concerned about entering your email address (and getting unwanted email messages,) please be advised that GLACIER Tax Prep will NOT use the email address for any purpose other than to contact the person if GLACIER Tax Prep finds an error has occurred or GLACIER Tax Prep needs to reach them in connection with their tax return preparation. GLACIER Tax Prep pledges that all of the information is secure and will not be distributed or used by anyone other than GLACIER Tax Prep in connection with the use of GLACIER Tax Prep.
Keep your GLACIER Tax Prep Password and UserID in a safe place; this information will be necessary should you need to re-enter GLACIER Tax Prep at a later time or if the internet connection fails during the process.
If there are any problems, simply send an email to the GLACIER Tax Prep Support Center at: email@example.com.
You must have access to your TRACKS account in order to use the GLACIER Tax Prep Program
Go to the ISSS GLACIER Tax Prep Gateway. Log in using your current TRACKS account and follow directions.
The FIRST time you log into GLACIER Tax Prep, you will be asked: “Have you already created your User Account?” If you used the GLACIER Tax Program last year, you can log in using the login and password you entered last year. If you do not remember your login information, please click on "Forgot Login Information," or create a new account. Be sure you keep your login and password information available. If you have not previously use the GLACIER Tax Program, select “No. This is my first time to log in this year. I need to create my User Account.”
You will then be prompted to enter your assigned Password. You must then create your User Account by selecting a new password and your personal UserID. To ensure that your income tax return information remains private and secure, DO NOT share your Password or UserID with anyone. Note: Unauthorized use of the software may compromise the integrity of Florida Tech’s license with GLACIER Tax Prep, potentially affecting our ability to offer the software in the future.
If you return to GLACIER Tax Prep to modify or reprint your tax return, at the GLACIER Tax Prep login page enter the Password and UserID you selected at the time you created your User Account.
How Can I Get Help?
If you need assistance with GLACIER Tax Prep, click on Online Help at the bottom of any screen; Online Help will provide specific information relating to the topic on that page. If you have a technical issue, contact the GLACIER Tax Prep Support Center at firstname.lastname@example.org.
Once you answer GLACIER Tax Prep's questions about your immigration status, income and related matters, GLACIER Tax Prep will produce (in PDF format) your completed federal income tax forms ready for printing, signature and mailing to the Internal Revenue Service. After making copies of your information (to keep for your records), completed forms should be sent to:
Internal Revenue Center
Austin, TX 73301-0215
NOTE: If you no longer have access to your TRACKS account, and/or you live in a state that requires you to file both federal and state income tax forms, the ISSS Office recommends that you seek the assistance of a professional tax preparer, such as H&R Block, Liberty, Jackson Hewitt, etc.
Disclaimer: The ISSS Office is neither licensed nor qualified to provide tax advice and will not do so.