UMD: A Globally Connected University

Frequently Asked Questions about Taxes

FAQ'S for Non-Residents for Tax Purposes

  1. When must I file my tax forms?
  2. What assistance does the University provide?
  3. What forms will I receive from my employer(s) and when will I receive them?
  4. What forms do I need to file?
  5. Am I a resident or non-resident alien for tax purposes?
  6. Where do I file my 1040NR-EZ tax form and form 8843?
  7. Where can I get more help?
  8. How do I file an extension application?

1. When must I file my tax forms?

If you were an employee and received wages subject to withholding, the deadline for filing 2015 tax returns and paying any tax due is April 15, 2016. This is for income received during the 2016 calendar year.

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2. What assistance does the University provide?

GLACIER Tax Prep is a tax return preparation software program designed primarily for nonresident alien students, scholars, trainees, researchers, and other educational immigration statuses to prepare their U.S. federal income tax return Form 1040NR or Form 1040NR-EZ. Use is free of charge, but limited to those employed by the University of Maryland College Park.

To access GLACIER Tax Prep:

  1. Visit www.gradschool.umd.edu
  2. Click on Glacier Tax Prep located under Quick Links on The Graduate School homepage
  3. When prompted, enter your UID and password
  4. Follow instructions on GLACIER Tax Prep website

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3. What forms will I receive from my employer(s) and when will I receive them?

  • If you were working or received a scholarship, fellowship, graduate assistantship, hourly on-campus position from the University:
    • You will receive a W-2 statement from the University (January 31)
  • If you received a scholarship/fellowship from the University OR you are claiming a tax exemption due to a TAX TREATY
    • You will receive a 1042S form from the University (Mid-March)
  • Authorized off-campus employment
    • You will receive a W-2 from the employer (January 31)
  • U.S. Bank Institutions - For Interest Income
    • Form 1099 (January 31)

You need to include a copy of each of your 2014 form(s) W2 and form(s) 1042S (if you meet the criteria above) when you file your federal tax return. If you do not receive these forms, contact the employer (at UM, the payroll representative affiliated with the department that employs you or administers your scholarships). If you had authorization to work off campus during 2014 then you should receive a W2 and/or a 1042S form from each U.S. employer. In some cases you may also receive 1099 forms from U.S. banks or financial institutions.

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4. What forms do I need to file?

  • Federal and State Tax Forms
    Students/Scholars with U.S. income in 2014 must file both federal and state tax forms (not all states have state taxes but students residing in Maryland, DC and Virginia are all subject to state tax).
  • Form 8843 Required
    F, J, Q or M (visa) non-resident aliens for tax purposes who were in the U.S. during 2014, even those who did not receive U.S. sourced income, should file form 8843. This includes dependents (like F2 and J2). The deadline for filing this form is April 15, 2016.
  • Non-resident Aliens
    All F, J, Q or M non-resident aliens for tax purposes who received U.S. sourced income during 2014 are required to file an annual U.S. income tax return using Form 1040NR or 1040NR-EZ and a statement detailing that basis of the individual's claim to this non-resident status (the "statement" is IRS form 8843). The form is entitled Statement for Exempt Individuals and Individuals with a Medical Condition. F, J and M students are considered to be "exempt individuals" for up to 5 calendar years - meaning that they are exempt from counting days using the substantial presence test (NOT exempt from taxes) are therefore non-residents for tax purposes. In general, J scholars (researchers, professors, trainees) are considered exempt individuals for up to 2 calendar years. However, there are special rules for J scholars who repeatedly visit the U.S.. Check publication 519 for more information on calculating tax residency for repeat J visits. If you have been in the U.S. in another immigration status or you've been here longer than the time limits mentioned above, or you've taken steps to immigrate to the U.S., then be sure to read the definition of exempt individual in publication 510 to determine if you are resident or non-resident.
  • Resident Aliens
    Resident aliens should file form 1040EZ, 1040A or 1040 etc.

5. Am I Resident or Non-Resident Alien for Tax Purposes?

Please see IRS Foreign Student and Scholar Page if you need assistance determining if you are a resident or non-resident for federal tax purposes.

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6. Where Do I File My 1040NR or 1040NR-EZ Tax Form and Form 8843?

Internal Revenue Service Center
Austin, TX 73301-0215, U.S.A.

Remember to keep photocopies of all documents you send to the IRS.

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7. Where can I get more help?

Federal forms can be downloaded from the IRS website.

NAFSA Federal Income Tax Brochure FAQ (pdf)

 

IRS Tax Payer Assistance Offices: You can also seek assistance from the Internal Revenue Service (IRS). IRS Tax Payer Assistance addresses are:

Maryland
8401 Corporate Drive
Landover, MD 20785
Or
11510 Georgia Avenue
Wheaton, MD 20902

 

District of Columbia
500 North Capital St., NW
Washington, DC

 

Virginia
Skyline Place
#5205 Leesburg Pk
Baileys Crossroad, VA

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8. How do I file an extension application?

You can get an extension of time to file your federal return by filing Form 4868, Automatic Extension of Time to File U.S. Individual Income Tax Return. You must file the request for the extension by April 15, 2016. Please note that filing Form 4868 does not extend the time to pay your income tax. The tax is due by the regular due date of the return. (There is a similar process at the state level.)

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International Student & Scholar Services provides this tax resource information to UM students and scholars for informational and educational purposes and not as a substitute for advice obtained from the Internal Revenue Service (IRS) or a qualified tax professional. Students and scholars who have questions about their income tax situation should consult a qualified tax professional. Each person is responsible for the accuracy of his/her income tax returns and any resulting penalties or interest.