If you received a U.S. salary during the year or a fellowship (for university fees and/or for a monthly stipend) you must file the appropriate federal (usually form 1040NREZ or 1040NR) and state tax forms (540NR). The forms you are required to complete may vary due to your individual tax circumstances and the amount of time you have been in the United States. Also, regardless of whether or not you have received income, nonresident aliens in F and J status and their dependents are required to file Form 8843 (see the GLACIER TAX PREP persons with no income handout attached above.). This Form is completed for informational purposes.
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How do I know what forms to file and where?
There is a company, called GLACIER TAX PREP, which provides a web-based tax return preparation system, exclusively designed for international students. This web-based tax return system can assist you with the filing of your federal tax return if you choose to use it. GLACIER TAX PREP will also provide you with links to the state Franchise Tax Board so that you can complete and file the necessary State forms.
Federal Taxes: The International Education Center is sponsoring a workshop on Friday, March 02 at 1:30 p.m. The workshop will take place in HMNSS 1500.Non-resident alien tax specialists from the Internal Revenue Service will conduct the workshop and answer any questions that you havein regards to your federal tax filings.
State Taxes: The International Education Center is sponsoring a workshop on Friday, March 9, at 1:30 p.m. The workshop will take place in HMNSS 1500.A non-resident alien tax specialist from the California State Franchise Board will conduct the workshop and answer any questions that you have in regards to your state tax filings.
If you have complicated tax questions that cannot be answered by any of the resources above, we recommend that you contact the Internal Revenue Service or a certified tax professional who understands non-resident tax issues. Filing income taxes is the personal responsibility of each student. The resources above are provided to help you gather information about filing taxes in the United States and are not a substitute for legal tax advice from the IRS, California State Tax Franchise Board or a certified tax professional.
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How do I get access to GLACIER TAX PREP?
We will provide you with the information to access this system. Please make sure that you check your UCR RMail account regularly for instructions and updates regarding GLACIER TAX PREP. This year, you will gain access to GLACIER TAX PREP via “GLACIER”, secure online tax compliance software that assists in determining your tax status based on information you have provided in Glacier. Detailed instructions will be given out in an email generated by the Glacier system prompting you to access GLACIER TAX PREP. Questions regarding the GLACIER system should be directed to Elena Mateos in the payroll office at 951-827-1958.
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What if I am not in the GLACEIR System?
If you are not in Glacier for some reason, you will need to contact the International Education Center to get an access code. Elena Mateos in payroll can tell you whether or not you are in the GLACIER system.
If you received any U.S. salary during the year 2011, you should have received your W-2 form from the UCR Payroll Office. Your annual salary for 2011 was reported on your W-2 form. The Payroll Office deducts federal and state tax from your monthly paycheck, unless you qualify for a tax treaty benefit (federal tax only).
If you received a fellowship (for university fees and/or for a monthly stipend) and/or if you can claim the benefit of a tax treaty during the year 2011, you will also receive a 1042S form from the UCR Payroll Office by March 15. According to tax regulations, you have to pay taxes for the amount of the fellowship that was paid directly to you. Before accessing GLACIER TAX PREP, we recommend that you have both your W-2 Form and your 1042S Form (if applicable).
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When are my tax returns due?
Tax returns are generally due in the middle of April every year. This year your tax return has to be mailed by: April 17, 2012
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Where should I file my tax forms?
You must file federal and state tax returns and mail these forms with the appropriate W-2 and/or 1042S copy to the respective offices. The state tax form must be mailed to the Franchise Tax Board; the address is printed in the instructions for the state tax return form. GLACIER TAX PREP will provide you with the address for filing your federal tax return. This address can also be found on the form instructions. IMPORTANT: YOU MUST PRINT OUT AND FILE YOUR TAX RETURNS. THE IRS DOES NOT ALLOW NON-RESIDENT ALIENS (for tax purposes), TO FILE ELECTRONICALLY.
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Where can I find the tax forms that I need?
Tax forms are available when accessing GLACIER TAX PREP on-line and web sites listed below.
Internal Revenue Service
290 North D Street
San Bernardino, CA 92401
Tel: 1-800-829-3676 (forms)
Tel: 1-800-829-1040 (assistance)State Franchise Board (http://www.ftb.ca.gov/)
215 North D Street
San Bernardino, CA 92401
Tel: 1-800-338-0505 (forms and assistance) -
What do I need to know about tax treaties?
Tax Treaty Countries: If you are from a country which has an income tax treaty with the United States, and if your employment meets the treaty requirements, you may qualify for certain tax benefits. Please access the resources listed above to get more specific information. For UCR employment, tax treaty benefits should be reflected in your monthly salary deductions. If you do not owe any tax (no federal tax was deducted) due to the tax treaty benefits, you still must file a federal income tax return, or there will be a severe penalty. You will lose all your treaty benefits.
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I need to apply for a federal Tax ID for myself or my dependents. Where do I apply?
You must apply in person at the following IRS office:
Internal Revenue Service
290 N. D. St.
San Bernardino, CA 92401If you are an international student who has received “fellowship funds only” this year and do not have a social security number, please take the following steps to obtain a tax ID.
- Contact the International Education Center and request a letter indicating that you are not employed on campus.
- Take your letter, tax ID application and tax documents to Elena Mateos in payroll. Please contact Elena to schedule an appointment in advance. Elena can be reached at 951-827-1958.
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Can the International Education Center help me complete my forms or answer individual tax questions?
We are not tax experts and therefore cannot assist you with the completion of your forms or answer any individual tax questions. Filing taxes is the personal responsibility of each student.