Tax Year Information and Forms
If you are a non-resident for U.S. tax purposes, you are not eligible to file your
income tax return electronically. Commercially purchased tax software will not complete
the forms correctly. Non-residents for U.S. tax purposes should only use the Sprintax
software. Our office has purchased this product for your use, at no charge to you.
Note: this is a different software from previous years.
2019 for 2018 Tax Filing Information
As you may be aware, the U.S. tax filing season arrives in January at which this time you should begin receiving tax forms from the university. Following is a brief description of the tax forms you might have received. The tax form preparation workshop will be held March. The presentation is from last year. Note: One major change: the personal exemption has gone away. You will be subject to tax on all of your U.S. income with very limited exceptions. Presentation (PDF)
Form W-2: shows the amount paid by the university during 2018, through payroll. You will get a W-2 if you were employed in any UA/UAF job and you did not claim tax treaty benefits.
Form 1042-S: will show the amount of money that you received in qualified, U.S. tax reportable
scholarships (such as room and board) or tax treaty benefits for either payroll income
or reportable scholarships (or both). The university is required to mail Form 1042-S
to you NO LATER than March 15. You may also receive this electronically through your
Glacier account in Glacier Online Tax Compliance if you selected that option. Note:
this is NOT tax preparation software.
Note: Students in F-1 status who are citizens of India (entered the U.S. in F-1 status) and wish to claim the standard deduction under the U.S./India tax treaty, will NOT receive a 1042-S form as it is only available through the tax filing process. Glacier Tax will ask if you wish to claim the treaty benefits - yes/no. You should answer "yes."
1095-B (or C): documents that you are covered with health insurance meeting the requirements of the Affordable Care Act (ACA) and are not subject to a tax penalty for not having health insurance. This is only applicable for people who are U.S. residents for tax purposes. If you are a non-resident for tax purposes, disregard the form. However, if you receive the form, you should keep it in your tax documentation file.
Form 1098-T: shows the tuition and fees paid during 2018. If you registered for spring 2019 semester before December 31, 2018, you may have 2019 tuition and fees showing on the 1098-T. This has no relevance for international students who are non-residents for U.S. tax purposes. It is referred to as the "useless" form. However, you should keep it in your tax documentation file.
Unusual Income types: Under IRS guidelines capital gains and stock/mutual fund dividends are taxable to the individuals receiving them whether they are U.S. residents for tax purposes or not. This includes stock market and mutual fund transactions as well as virtual currency transactions like bitcoin. Failure to report these transactions appropriately can lead to penalties and interest. Tax non-residents should report these transactions/income sources on the 1040NR form. Glacier will enter the information in the appropriate place if you answer the questions correctly.
Tax forms to be completed:
- IRS form 1040NR or 1040NREZ: If you are a non-resident for U.S. tax purposes. Generally, this is if you are in F or J student status and in the U.S. five years or less; or J-1 status and in the U.S. under three years. All others may be required to use the form 1040 series of forms. Detailed information regarding which form you should use will be provided in the tax workshop to be scheduled in March.
- Form 8843: ALL individuals in F- or J- status who are non-residents for U.S. tax purposes MUST
COMPLETE and submit this form even if you did not have any U.S. source income (pay
from the university, tuition awards and/or other scholarships). Forms must also be
submitted for dependents in F-2 or J-2 status.
Forms are for tax reporting year 2018 with the due date of April 15, 2019. Forms for reporting income received in 2017 are linked below for your reference. NOTE: if you have no U.S. income and only need to file the 8843, it is easier and faster to use these form templates rather than using Sprintax. Before downloading forms, refresh your browser to make sure you are accessing the most current versions of the forms.
Sprintax: For assistance in completing your tax forms, please read this information (PDF) from Sprintax, which includes complete instructions and links to log-in to the Sprintax system. The Sprintax access code will be sent out via email following the workshop. Note: There is NO charge for federal tax returns!
NOTE: Sprintax is for use in filing your U.S. federal income tax return. Entering information in Glacier On-line Tax Compliance (you submitted the summary sheet and your immigration document copies to Statewide) is different and does not meet your income tax filing requirements.
IRS Mailing Deadlines
IRS TAX FORMS MUST BE POSTMARKED NO LATER THAN MIDNIGHT ON APRIL 15.
IF YOU ARE FILING ONLY THE FORM 8843 OR
IF YOU ARE RECEIVING A REFUND ON FORM 1040NR OR 1040NREZ MAIL TO:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215 USA
IF YOU OWE ADDITIONAL TAX, MAIL TO:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303 USA
The above tax forms may also be found at IRS website. By entering the form number (1040-nr-ez, 1040-nr, 8843) in the Search box, a listing including the form and form instructions will appear.
If you are a resident for U.S. tax purposes (your Glacier tax summary provides that information), you may be able to receive assistance through the UAF School of Management tax assistance program. This is an IRS-approved program to provide free income tax assistance. Be sure to read the information on the SOM site sooner rather than later. The last day they will be providing assistance is April 7. Note: The U.S. has foreign bank and financial account reporting requirements referred to as FBAR. If you have foreign assets, you may also be required to submit Form FinCEN 114. This may be beyond the scope of the SOM tax assistance program.