UNH subscribes to a service called GLACIER Tax Prep, which can be used by eligible students and scholars to prepare their tax forms every year. Access codes for Glacier Tax Prep are available in mid-March from OISS.
To request a Glacier Tax Prep Access Code contact:
Office of International Students and Scholars
OISS, 315 Conant Hall
10 Library Way
Durham, NH 03824
Phone: (603) 862-1288
Fax: (603) 862-0844
For questions regarding tax-related issues contact:
USNH Payroll Services
5 Chenell Drive, Suite 301
Concord, NH 03301-8522
Phone: (603) 862-1474
Fax: (603) 862-2123
2 Leavitt Lane
Durham, NH 03824
Phone: (603) 862-1400
Fax: (603) 862-0517
Important Tax Forms
What to File
8843: "Statement for Exempt Individuals and Individuals with a Medical Condition." This one-page document must be completed and returned with the 1040NR and 1040NR-EZ. It verifies nonresident alien tax status.
1040NR: "U.S. Nonresident Alien Income Tax Return." The longer version of the return completed by many nonresidents. This form is distinct from the 1040, 1040A, or 1040EZ filed by residents for tax purposes. It is not interchangeable with those forms. The IRS publishes an instruction booklet to accompany this form; OR
1040NR-EZ: "U.S. Income Tax Return for the Certain Nonresident Aliens with No Dependents." A simplified version of the 1040NR. Most F-1, J-1, and M-1 students who are nonresidents may file the 1040NR-EZ. The IRS publishes an instruction booklet for this form.
W-2: "Wage and Tax Statement". A form issued annually by employers (normally during the month of January). Copies of the W-2 must be filed with federal, state, and local tax returns.
When to File
April 15: The last day to file tax forms if you have earned wages from any U.S. source.
June 15: The last day to file if you had no wages from any U.S. source.
Tax Treaties between the U.S. and Foreign Governments
A tax treaty is an agreement between two governments under which each agrees to limit or modify its domestic tax laws in an attempt to avoid double taxation of income. The United States currently has tax treaties in effect with over 60 countries, but not all of these tax treaties are relevant to international students and scholars.
Tax treaties contain provisions called "articles." Many treaties include articles designed to foster educational and cultural exchanges between the two treaty countries. These articles may provide some type of an exemption from U.S. tax on income received by students and scholars. However, Tax Treaties are not all equal and the student/scholar should review the treaty with his/her own country to determine if there are any potential benefits. Generally, tax treaty benefits may apply if you received:
- gifts from abroad for purposes of maintenance or study
- grants, allowances and awards from government or tax exempt organizations
- income earned from the provision of personal services
- income earned from teaching or research performed at an academic institution.
There are usually restrictions about who may qualify to use the benefits and the amount of money which is exempt from taxation. Most articles require that the individual be a resident of the treaty country immediately prior to coming to the U.S.
Claiming Tax Treaty Benefits
An individual from a tax treaty country must complete and file Form 8233 in order to qualify for any benefit. Form 8233 must be filed annually at the beginning of each calendar year. IRS Publication 901, U.S. Tax Treaties, provides an excellent summary of the tax treaties in effect. IRS Publication 519, U.S. Tax Guide for Aliens, is also an excellent resource as it provides detailed information on the filing of US Income Taxes for nonresidents.