International Student Tax Return Information (2024)

• Requirements to file a federal income tax return are based on receiving income from U.S. sources.
• Nonresident Aliens who are present in the U.S. under an F, J, M or Q immigration status are required to file Form 8843 regardless of if they have received any income.

• U.S. tax status is used to determine which tax system applies to you and which tax returns to file.
• For U.S. tax purposes, there are four U.S. tax statuses: U.S. Citizen, Permanent Resident Alien, Resident Alien for tax purposes, and Nonresident for tax purposes.

• Individuals are considered Nonresident Aliens for tax purposes until they meet the substantial presence test.
• Glacier can help determine your U.S. tax status.
• Typically, individuals present in the U.S. under an F, J, M, or Q student immigration status will e a Nonresident Alien for the first five calendar years they are present in the U.S.; individuals present in the U.S. under a J or Q non-student immigrant status will be a Nonresident Alien for the first two calendar years they are present in the U.S. Individual facts and circ*mstances must be considered to determine exceptions to the general rule.

• Form 1098-T is not an income form and is not applicable to Nonresident Aliens.
• Taxable fellowships and scholarships are reported on Form 1042-S.

• Individuals who are U.S. Citizens, Permanent Resident Aliens, or Resident Aliens for tax purposes are eligible to electronically file their tax returns; Nonresident Aliens are not generally eligible to electronically file their tax documents. As stated in the instruction sheet that prints with your tax return prepared through GTP, you must PRINT, REVIEW, SIGN AND MAIL the return to the IRS.
• Students that are Nonresident Aliens for tax purposes that filed their tax return online most likely filed an incorrect tax return.
• Filing an incorrect tax return is a very serious issue and will result in a $205 penalty and possible elimination of all tax deductions, allowances and/or treaty exemptions. This can also lead to green card applications being rejected.

• Only licensed tax preparers should charge a fee for the preparation of a tax return. The preparer charging for the completion of your return should have a licensed PTIN number issued by the IRS and sign your tax return as a paid preparer. Any tax return not signed by a paid preparer is considered self-prepared and the individual taxpayer is responsible for any errors or omissions.
• You can find tax preparers here:https://irs.treasury.gov/rpo/rpo.jsf

To be eligible for the stimulus paymentyou must meet thefollowing criteria:

• Must have received compensation (payment for a job).This means you would have received a W2 form from your employer for filing your taxes.
• Have a valid social security number
• Not be a dependent on another person’s tax return
• Must havebeen eligible to file and havefiled a 1040 tax return in 2018 and/or 2019
• Ability to file the 1040 tax return is contingent on passing the substantial presence test.See next bullet for more information.
• Students who do not pass the substantial presence test must file a 1040NR tax return
• Must pass the substantial presence test and be considered a resident alien for tax purposes.
• Please use Glacier to confirm your residency status.
• Glacier website link:https://www.online-tax.net/
• If you do not remember yourpasswordyou can use the Glacier system to reset it
• As a reminder, all students received an email fromthe Glacier tax system to theirohio.edustudentemailat the end of February– email sender is:support@online-tax.net– to prompt them to prepare their taxes

Some international students in the U.S. have been sent the stimulus checkor received a direct depositbecause they erroneously filed the wrong tax form. Thismost frequently occurs when student usea software service like TurboTax, whichcannot be used by non-residents (asdefinedby the IRS).

If this scenarioapplies to you, it is important to know thatyou cannot keep the money. You will need to file an amended tax return with the correct form and return the stimulus money. Instructions for filing an amended tax return are attached to this email.Instructions for returning the stimulus money can be foundhere.

Unfortunately, the IRS is closed and so you cannot call to ask questionsabout eligibility at this time.

However, if you think you should be getting a check, you can use the IRS tools to find out how to track your stimulus payment:https://www.irs.gov/newsroom/how-to-use-the-tools-on-irsgov-to-get-your-economic-impact-payment

You can access an electronic version of your Ohio University W-2 by logging into My Personal Information (MPI).

If you need assistance accessing MPI, please call the IT Service Desk at 740.593.1222.

You canretrieve an electronic copy of your 1099G by visiting the State of Ohio tax website.

You must create an I-File account to be able to access electronic versions of Ohio tax forms (such as your 1099G). I-File accounts are only available to individuals who have previously filed an Ohio return. If you need help with the 1099G or creating an I-File account you can call the Ohio Department of Taxation at 1-800-282-1780.

It is important that you use your current address when you file your taxes.

Please note: When you finish the Glacier Tax Prep, you will be provided with an updated W-4 form that can be submitted to Ohio University Human Resources (OUHR) to update your address for any future human resources related mailings. Use this form to securely submit your paperwork to OUHR.

It is essential that you keep copies of all documents that you send to the IRS. You will not be able to access your previous year's return in Glacier.

Make sure to use mail tracking (FedEx, UPS, or USPS) when sending your tax return. Since non-resident alien tax returns take several months to process it is helpful for you to have confirmation that the IRS received your submission.