Listed below is information about taxes for international scholars. Please note that Office International Affairs coordinators do not provide advice about tax matters.
Who needs to file tax forms?
Anyone receiving payments from a U.S. source, whether they are U.S. residents or internationals are subject to U.S. taxation. There are specific regulations and processes required for determining the tax withholdings for international persons. In certain situations, there could be a tax treaty that may exist to exempt an international person from taxes or there may be regulations that allow a reduction in taxes. Visit the Office of Business and Finance's page on Nonresident Alien Taxation to learn more.
The Ohio State University uses a secure online international tax compliance software called GLACIER. Glacier captures the information required to determine the actual tax status of an international person. All international persons who are not U.S. Residents and who are receiving payments from The Ohio State University are required to have a GLACIER record. GLACIER will determine if a record is not required, for instance, if an international employee, student, scholar or visitor meets the definition of a Resident Alien for Tax Purposes, or if the international person’s home country has a tax treaty with the United States. Once the university determines that you are a nonresident alien, you will receive an email to your Ohio State email address directing you to the GLACIER website with a username and password for entry.
For questions related to filing taxes, contact hrconnections@osu.edu.
Glacier
International students, scholars and employees who are nonresident aliens for tax purposes are invited to attend a live demonstration on how to file their taxes using the GLACIER software provided through Ohio State. For advice on how to use the software visit the NRA - GLACIER FAQ.
Ohio State has purchased a software license for international students, scholars and employees to use GLACIER to help prepare Non Resident Alien Income Tax Returns – 1040 NR or 1040 NR-EZ. (Please note that this software does not help prepare Form 1040 or 1040 EZ forms).
To use GLACIER gather the following information before logging in: passport, Form DS-2019 or I-20, or I-797; Social Security Number or Individual Taxpayer Identification Number; local and foreign address information; U.S. entry and exit dates for current and past visits to the U.S.; name/address/phone number for your academic advisor or supervisor; letters confirming scholarships or fellowships; form W-2 or 1042S and 1099 (if you received one). You may need to wait as late as mid-March to receive the 1042S form from Ohio State.
If you are already a registered user of GLACIER, you can enter GLACIER using your GLACIER password and click on the option that says "I am ready to complete my tax return." This will take you to the GLACIER Tax Prep income tax return software and carry over some of your information to make completing your tax return easier.
During your use of the software, you will be asked whether you want your information to be saved until June 15, 2012 so that you may reprint or modify your return until that date. If you use that option, do not change your user ID in the meantime. (If instead you select to delete your information, you will need to create a new user ID to log in again and you will need to reenter all of your data). You must print out your tax return, sign it and mail it with copies of other documents.
If you encounter problems while using GLACIER, click on the Online Help link at the bottom of the screen. That will provide you with specific information relating to the topic on that page. If you have a technical problem, contact the GLACIER Tax Prep National Support Center at support@online-tax.net.
How are people notified about taxes they should pay?
Sometime in January and March of each year, universities and other employers send W-2 or 1042-S forms (tax statements) to current and former workers, telling them how much money has been held back from their pay or scholarship award checks for taxes. You will receive a tax form from any source of interest or income you have received. This information is used by the employee to complete and submit tax forms. If additional taxes are owed, the amount owed is submitted with the tax forms. If too much tax has been withheld, the IRS will issue a refund.
What federal tax forms should be filed?
Most international students and J-1 scholars should file a special tax form (1040 NR or 1040 NR-EZ) along with Form 8843. If a tax treaty exemption is being claimed, form 8233 must also be submitted. These are the tax forms for non-residents.
International students (and their working spouses) who have been in the U.S. in F-1 or J-1 status for more than five years should review IRS publications to determine if they should instead file form 1040 or 1040-EZ. J-1 scholars (and their working spouses) who have been in the U.S. in J-1 status for more than two years should review IRS publications to determine if they should instead file form 1040 or 1040 EZ.
H-1B, TN or 0-1 status holders who have been in the United States for more than 183 days also should review IRS publications to see if they should file resident rather than non-resident tax forms.
Where are forms available?
Federal Tax Forms
Download the forms from the IRS website.
Call the IRS at 1-800-829-3676
Most students and J-1 scholars will need Form 1040 NR-EZ and instructions; Form 8843, Publication 519 (U.S. Tax Guide for Aliens), and Publication 901 (U.S. Tax Treaties).
State of Ohio Tax Forms
- 1-800 282-1782
- tax.ohio.gov
Where are information and assistance with taxes available?
Federal Taxes
- Visit irs.gov
- Private tax preparation companies
- Search online: "Tax Return Preparation"
- Ask if the company can assist with Form 1040 NR (non-resident) form
- Ask for the fee amount in advance
State Taxes
- 1-800-282-1780
- Ohio Department of Taxation
City Taxes
If you work for the university, city income taxes will be deducted from your paycheck. The City of Columbus does not require a return to be filed at the end of the year.
Questions
The Office of International Affairs, the Ohio State Tax Office or other staff at The Ohio State University cannot answer specific questions regarding individual tax return situations.
Additional information can be found at:
