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Introduction to Filing Taxes in the United States

(Federal Taxes)

International Students and Scholars (ISS) Office900 University Ave, Skye Hall 321

Riverside, CA 92521(951) 827-4113

internationalstudents@ucr.edu

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Important Note: We are NOT tax experts.We cannot give tax advice.

For specific help, please speak with a tax expert.

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Today’s Topics1) Useful U.S. Tax Terms

2) Important U.S. Tax Dates

3) Do I have to file U.S. related tax forms?

4) Determining Tax Residency Status

5) Overview of Glacier Tax Prep (GTP)

6) Getting Started on Filing Federal Taxes

7) SSN vs ITIN

8) Resources and Tips

9) Helpful Contact Information

10) Q&A

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Useful U.S. Tax Terms

● IRS (Internal Revenue Service): U.S. federal tax collection agency

● Income Tax Return: Tax forms that you complete to report income and other tax information and mail to the IRS. It is called a return because you may get money back.

● Tax Residency: This determines how you file taxes. You may file as either:○ Nonresident for tax purposes or ○ Resident for tax purposes

● GTP (Glacier Tax Prep): GTP is an online income tax filing software designed for international students and scholars who are considered nonresidents for tax filing purposes.

Useful U.S. Tax Terms

● Social Security Number (SSN): The nine-digit SSN is generally assigned to people who are authorized to work in the U.S. The SSN is used to report your wages to the U.S. government and determine eligibility for SS benefits.

● Individual Taxpayer Identification Number (ITIN): A tax processing number issued by the Internal Revenue Service. An ITIN issued to individuals who are required to have a U.S. taxpayer ID number but, are not eligible to obtain an SSN.

Useful U.S. Tax Terms

● Form W-2: A form that you will receive from your employer if you earned US income.

● Form 1042-S: This form is issued to document taxable (non-service) scholarship, fellowship or grant income in excess of tuition/fees and books/supplies. The form can also be used to document exempt income due to tax treaties.

● Form 1098-T: This form is issued by educational institutions in the United States to document educational expenses for each tax year. This form is for residents for tax purposes only.

Tax Forms you may receive

o Form 1099-INT: (Interest Income) This form will show the interest that a student or scholar may receive on deposits in bank accounts. Nonresidents can disregard this form.

o Form 1099-MISC: (Misc. Income) This form shows misc. income including “independent contractor” income, rent or royalty payments received, prizes/awards received, etc.

o Form 1095-B: (Health Coverage) This form reports the type of health insurance coverage you have, any dependents covered, and to verify that the plan has the minimum qualifying health insurance coverage. Nonresidents can disregard this form.

Tax Forms you may receive

● Form 8843: This form is filed to claim that an individual (including spouse or dependents) is a certain type of nonresident for tax purposes. It is not a income tax return form.

● Form 1040NR-EZ: This form is filed by a nonresident if their only income from U.S. sources is wages, salaries, tips, refunds of state and local income taxes, scholarship or fellowship grants, and do not have any dependents.

● Form 1040NR: This form is filed by a nonresident that worked or engaged in business in the United States, qualify for a tax treaty, or have a more “complicated” U.S. sourced income such as self-employment, investments, sold or bought a home etc.

Tax Forms you may file(Nonresident)

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Important Tax Dates

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Important Tax Filing Deadlines

• *UPDATE: Federal and California State tax filing and tax payment

deadline has been extended to July 15, 2020

Note: This is for ALL nonresidents for tax purposes, regardless of

whether you earned U.S.-source income in 2019

By Jan 31(if you earned U.S.

income)

You will receive the Form W-2 from

employer.

By Feb 13(if you did not earn U.S.

income & UCR stipend/scholarship is

paid directly to you)

You will receive the Form 1042-S from

UCR.

July 15

TAX FILING DEADLINE(Federal and *CA state)

(From February - July) Tax workshops will be held

On March 25State Tax Workshop

● If you are a Nonresident for taxes, please use Glacier Tax Prep (GTP) software to help fill out tax forms.

● If you are a Resident for taxes, you will need to use other tax software such as TurboTax, H&R Block, etc.

U.S. Tax Filing Timeline for 2019 tax year

*Each state tax deadline may vary

● What is the tax filing deadline date for those that had income in 2019?

● What is the tax filing deadline date for those that did NOT have income in 2019?

POP QUIZ

● What is the tax filing deadline date for those that had income in 2019?

Answer: July 15

● What is the tax filing deadline date for those that did NOT have income in 2019?

Answer: July 15

POP QUIZ(With Answers)

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Do I have to file U.S. related tax forms?

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Do I have to file U.S. related tax forms?

If you are in F-1, F-2, J-1 or J-2 status and was present in the U.S during the 2019 calendar year, you are required to file a tax report by the following year’s tax deadline, even if you did not work or earn income in the U.S.

You may be required to file: 1. U.S. Federal Tax Return 2. State Income Tax Return

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Do I have to file U.S. related tax forms?

2019 2020

Were you present in the U.S. in 2019 in F or J status?

If you were present in 2019, you must file tax forms. You must file even if you were in the U.S. for part of the year or if you did not have income.

If you were NOT present in 2019, then you do not need to file tax forms for 2019.

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Determining Residency for Tax Purposes

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Determining Tax ResidencyWhy do I need to determine my residency for tax purposes?Depending on your tax residency, it will determine how you are taxed and what forms are required. Tax residency is usually separate from your immigration status.

Determining Tax ResidencyYou can determine your tax residency by answering a few questions on GLACIER Tax Prep (GTP) Software.

● Non Resident ● Resident ● Dual status

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Nonresident for Tax PurposesIn general, you are considered nonresident for tax purposes…

● If you are in F/J student for the first 5 calendar years while in the U.S.

● If you are in J scholar for the first 2 calendar years while in the U.S.

Any part of the year in the U.S. is counted as a full year.

Note: GTP software will give a more accurate determination of your residency for tax purposes.

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Nonresident- Dependents● Can no longer claim deduction for exemption for a spouse and/or

dependent(children)

● Must file separately if dependent is a nonresident○ In most cases, cannot file a “joint” tax return ○ If they did not earn income in 2019, they must file a Form 8843

GTP Access● Each GTP account can only be used by one individual ● If dependent needs to file income tax return, they will need a user account

in GTP

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Resident for Tax PurposesIn general… ● If you are a F/J student, you will be considered a resident for tax purposes if

you have been in the U.S. for more than 5 calendar years

● If you are in J scholar, you will be considered a resident for tax purposes if you have been in the U.S. for more than 2 calendar years

Note: GTP software will give a more accurate determination of your residency for tax purposes.

If you are determined a resident for tax purposes, you will be taxed like a U.S. citizen and you will not be able to use GTP. You can use tax services used like TurboTax, H&R Block, Jackson Hewitt Premium, TaxSlayer, etc.

Nonresident

No IncomeNo Scholarship

No IncomeYes - Tuition Scholarship

No - Stipend

No Income Yes - Scholarship

Yes - StipendPaid directly to you

Yes - Income

Do not need ITIN/SSN

(Federal Tax Forms)Form 8843

(State Tax Forms)Not Filing Necessary

(Federal Tax Forms)Form 1040NR or

1040NR-EZ

(State Tax Forms)Form 540NR

Need ITIN or SSN Need SSN

U.S. Tax Flowchart for Nonresidents

*NR = Non-Resident

Disclaimer: This flowchart is provided as a guide and does not constitute as legal tax advice. For specific tax questions, please consult with a certified non-resident tax professional.

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No U.S. Income in 2019?❑ Nonresident for tax purposes?

❑ No U.S. income in 2019?

❑ No Scholarship?

Federal Taxes➔ File IRS Form 8843

State Taxes➔ No Forms Required

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Scholarship applied directly to tuition and fees?

❑ Nonresident for tax purposes?

❑ No U.S. Income in 2019?

❑ No stipend or fellowship money paid directly to me?

❑ Fellowship or scholarship applied directly to tuition/fees?

Federal Taxes➔ File IRS Form 8843

State Taxes➔ No Forms Required

Scholarship/stipend paid directly to me?❑ Nonresident for tax purposes?

❑ No U.S. Income in 2019?

❑ Fellowship or scholarship/stipend paid directly me?

Federal Taxes➔ File IRS Form 1040NR or

1040NR-EZ• ITIN or SSN is required

State Taxes➔ File 540NR

NR: Nonresident

U.S. income in 2019?

❑ Nonresident for tax purposes?

❑ U.S. Income in 2019?

Federal Taxes➔ File IRS Form 1040NR

• ITIN or SSN is requiredState Taxes➔ File 540NR

NR = Nonresident

● (True or False) If I did not work and did not have a scholarship or did not get a stipend, I would only need to file Form 8843.

● (True or False) If I did not work and had a stipend/scholarship paid directly to me, I would only need to file form 8843?

● I only worked for a few weeks last year. Do I still need to file U.S. taxes?

POP QUIZ

● (True or False) If I did not work and did not have a scholarship or get a stipend, I would only need to file Form 8843.

Answer: True.

● (True or False) If I did not work and had a stipend/scholarship paid directly to me, I would only need to file form 8843?

Answer: False. I must file a Form 1040NR or 1040NR-EZ

● I only worked for a few weeks last year. Do I still need to file U.S. taxes?

Answer: Yes

POP QUIZ(With Answers)

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Overview of Glacier and Glacier Tax Prep (GTP)

What is the difference between Glacier and Glacier Tax Prep?

Glacier vs. Glacier Tax PrepGlacier Glacier Tax Prep (GTP)

● Not everyone will have a Glacier account

Who will have a GLACIER account?○ Employed with UCR○ Scholarship or Fellowship payments○ Stipend ○ Athletes

What is GLACIER used for? It is used to determine the following:

○ Correct taxation on wages ○ Tax Treaty ○ Any withholdings

Can you use GLACIER for tax forms?No, GLACIER cannot help prepare tax forms

Can I access to GTP? Yes. If you have a Glacier account, you will have automatic access to Glacier Tax Prep (GTP) for the tax season.

What is Glacier Tax Prep (GTP)?● Online Software to help prepare tax forms for only

nonresidents ● Free for all UCR-affiliated international students,

scholars, and dependents ● Helps determine your tax residency status

○ Nonresident or Resident tax status

What taxes does it help with? It helps complete Federal Taxes for nonresidents. It does NOT help with State taxes.

Can I submit my federal tax forms online? No, you must print it, sign it, and mail it to the IRS.

How do I get access? ● If you have Glacier account, then automatic access to

GTP● If no Glacier account, then must request Access Code

from ISS office

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Getting Started on Filing Federal Taxes

34Accessing Glacier Tax Prep (GTP) Email from Glacier Administrator

Some students and scholars may have received emails from our glacier administrator (support@online-tax.net) regarding their 1042-S and instructions to access GLACIER Tax Prep (GTP). Email was sent on February 13

○ If you need to receive a 1042-S and have not yet received it, please contact Elena Valdez at elena.valdez@ucr.edu.

35Who will receive a Form 1042-S from UCR?You may receive a Form 1042-S from UCR for any of the following types of income:

● Compensation/Salary/Wages exempt from federal tax

withholding due to tax treaty

● Scholarship or Fellowship payments that have a taxable

portion

● Independent Compensation/Honoraria/Speaker Fees/

Consulting

36Accessing Glacier Tax Prep (GTP)If you do not have a GLACIER account or need access to GTP,

● You will need to request for an Access Code. If eligible, you will be provided an access code.

○ Email Heidi Nam at heidi.nam@ucr.edu

● If you had GTP last year, you will need to request for a new access code.

● Must request an access code each year.

If you do NOT have a Glacier Account,

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Request for Access Code

Email Heidi Nam at heidi.nam@ucr.edu

Set Up Glacier Tax Prep

Use Access Code to set up your Glacier Tax Prep

Account

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Determine Residency

GTP will help you determine if you are a

nonresident or resident for taxes

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Prepare Taxes through GTP

If you are a nonresident, you can prepare taxes

through GTP!

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Steps to File Federal Taxes

Open Glacier Tax Prep Account

If you have a Glacier Account already, you can click on link to Glacier Tax Prep.

If you do not have Glacier already, then you must request for an Access Code. For an access code, email Heidi Nam at heidi.nam@ucr.edu

Determine Residency

Once GTP is set up, it will help you determine if you are:

● Resident ● Non-Resident

Note: This if for tax purposes only

Collect Income Reporting

Forms

Gather all your income reporting forms

You will need to include one or more of the following:

● Form W-2 ● Form 1042-S

Print, Sign, and Mail to IRS

After forms completed through GTP, each individual must:

Print, Sign, and Mail federal tax returns to the IRS by the tax filing deadline

Prepare Taxes through GTP

Glacier Tax Prep (GTP) software will help you prepare your 2019 NR Tax Return and Form 8843

Note: Tax Returns are not submitted through GTP electronically

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Accessing Glacier Tax Prep

Glacier Tax Prep (DEMO)

● I am a nonresident for taxes. Which software can I use to fill out my tax forms?

● I don’t have an access code. Who do I contact?

● (True or False) I can share the access code with my dependents and my friends.

POP QUIZ

● I am a nonresident for taxes. Which software can I use to fill out my tax forms?

Answer: Glacier Tax Prep

● I don’t have an access code. Who do I contact?

Answer: Contact the ISS office or Heidi Namheidi.nam@ucr.edu

● (True or False) I can share the access code with my dependents and my friends.

Answer: False

POP QUIZ(With Answers)

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SSN vs ITIN

43Social Security Number (SSN)

Social Security Number (SSN) is assigned to individuals who are authorized to work in the U.S. and have an employment offer.

SSN is used: ● To report your working wages to the government● To determine eligibility for Social Security benefits

Apply at local Social Security Administration Office ● Complete SSN Application (Form SS-5) ● Work-Authorization documents (i.e. I-20 with CPT or OPT, EAD card, etc.)● Passport ● I-94● Employment letter

Processing Time: Typically takes two weeks (may vary depending on season)

Locate your local Social Security Administration Office: https://www.ssa.gov/locator/

44Individual Taxpayer Identification Number (ITIN)

The Individual Taxpayer Identification Number (ITIN) is assigned to individuals who need to report income but, are not eligible to receive an SSN.

ITIN is used for: ● tax purposes only

Required Documents: ● Form W-7● Tax Return (if filing at the same time)● Certified proof of Identification (passport)● Certified foreign status documents (I-20 for F status or DS-2019 for J status, I-94, Visa)● ITIN Letter from ISS office

Processing Time: Typically 7 weeks (During peak season, it may take 9 to 11 weeks)

How to Apply:Option 1: By Mail Option 2: In Person at visiting your local IRS Taxpayer Assistance Center (TAC)Option 3: Use a Certifying Acceptance Agent (CAA)

● H&R Block (Chicago Ave)

45ITIN - H&R Block (Chicago Ave) H&R Block

● You will need to check if the office location assists with non-resident taxes or ITIN● Not all locations can assist non-resident for taxes

Nearest H&R Block location:H&R Block

3854 CHICAGO AVE

RIVERSIDE CA, 92507

951-686-1960

ITIN Application at H&R Block

● 2 Certified Acceptance Agents (CAA) ■ Liz Estrada and Bertha Ruelas

● Appointment-based ● Assists with ITIN application

○ First-time ITIN applicants - H&R block does not charge ○ ITIN Renewal- $35 fee for H&R block ○ Documents to bring: passport, I-94, visa stamp, Form W-7

● Can assist with non-resident taxes - H&R Block charges fee

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Frequently Asked Questions on Taxes● If I’m a nonresident for taxes, do I have to use Glacier Tax Prep (GTP) software?

My friend uses TurboTax can’t I just use that?

● I got a GTP Access code. Can I share it with my friends?

● What if I forgot to file my taxes last year?

● What if I got married last year and my spouse is a Resident for tax purposes?

● My spouse and I are nonresidents. Can we file jointly?

● GTP helps with Federal Tax forms. What about State tax forms?

● What if I can’t file my tax return by the due date?

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Resources and Tips

48Can the ISS Office assist me with specific tax questions?

• Since we are not tax experts, the ISS office staff cannot provide you with specific tax advice.

• The resources provided here are designed to help you gather information about filing taxes in the United States and are not a substitute for legal tax advice.

• If you have complicated tax questions, we recommend that you contact the Internal Revenue Service or a certified tax professional.

49Be Careful of Tax Scams!

Keep in mind that the IRS will...

● Never call you and demand for immediate payment ● Never threaten or bully you into making immediate payment ● Never threaten to call the police or immigration agents if

payment is not made

Here are some warning signs: ● Say that you have been charged with a serious offense ● Know some (but, not all) personal information about you● Ask you to share personal information (i.e. passport number,

SSN, credit card information, etc.)

50Tips for Filing Taxes ● Gather all the required tax documents BEFORE completing and

mailing tax forms to the IRS

● GTP does NOT submit tax forms electronically. You must print, sign, and mail them to the IRS

● Double-check the accuracy of the information and forms

● Make copies of everything

● Use a shipping option that gives a tracking number

● Ultimately it is the applicant’s responsibility

• July 15, 2020: if you earned income in 2019

• July 15, 2020: if you did not earn income in 2019

51Tax Resources Federal Taxes Internal Revenue Service (IRS) - Telephone Assistance: 1-800-829-1040, Website: http://www.irs.gov

Interactive Tax Assistant Search - https://www.irs.gov/help/ita

Tax Information for Individuals- https://www.irs.gov/individuals

Federal Tax Forms, Instructions & Publications - https://www.irs.gov/forms-instructions

Foreign Students and Scholars - https://www.irs.gov/individuals/international-taxpayers/foreign-students-and-scholars

Volunteer Income Tax Assistance (VITA) program https://www.irs.gov/individuals/free-tax-return-preparation-for-you-by-volunteers

UCR Accounting Officehttps://accounting.ucr.edu/payroll-coordination/nonresident-aliens-home

Services for Resident for Tax Purposes: Turbotax - https://turbotax.intuit.com/ H&R Block - https://www.hrblock.com/

State Taxes State of California Tax Boardhttps://www.ftb.ca.gov/

52Helpful Contact Information1042-S Forms Elena Valdez, Payroll Analyst

elena.valdez@ucr.edu

Issues accessing W-2s UC Path ucpath@universityofcalifornia.edu(855)982-7284

Glacier Tax Prep (GTP) “Help” link via GTP account

ALL support questions are handled by GTP Support via the HELP link from within GTP; no phone calls or other emails are accepted.

They generally answer your questions within a few hours; however, please allow up to 24 hours before contacting them again with the same issue.

General Questions● Taxes ● GTP Access Code ● Tax Resources

ISS Office internationalstudents@ucr.edu (951) 827-4113

Heidi Nam, International Student Advisor heidi.nam@ucr.edu

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