TAX FAQs

General Tax Questions

OISS staff are not tax experts and we cannot offer tax advice.  To assist with filing your taxes, we provide you access to GLACIER Tax Prep (GTP), a tax software designed for internationals who are taxed as nonresident aliens.  The software is easy to use, and it will confirm your nonresident alien status, review any eligible tax treaties, calculate your tax refund, and complete the required tax forms.  If you need specific tax advice, please contact our office for a list of recommended professionals.

If you were an international student or scholar in the United States during any part of the previous tax year (January through December) and you are taxed as a nonresident alien, you are required to file an income tax return or a tax statement with the U.S. Internal Revenue Service (IRS), even if you had no U.S. income.

Our office opens up GTP in mid-March, after all tax forms have been mailed out by UNH Payroll.  You will receive an email from our office when the software is open.

The deadline for filing a tax return (Forms 1040NR, 1040NR-EZ, 1040, or 1040-EZ) is typically on or around April 15.  If you are taxed as a nonresident alien and had no income in the previous tax year, the deadline to file Form 8843 is typically on or around June 15.

If you had no income in the previous tax, you have until June 15 to file Form 8843.  If you earned inc ome in the previous tax year and need more time to file your taxes, you can file Form 4868 to request an automatic extension of time until October 15.  You will not be notified if the extension is approved, it is automatic.  If you owe any taxes, you must still mail the estimated tax payment by April 15 or you will be assessed penalties and interest as of April 15 on any payment owed.  Be sure to sign and date the extension form and keep a copy for your records.

Yes, you will be able to access GTP for free up to December 31 of the filing year.  For example, if you missed the deadline of April 17, 2018, you will have access to GTP until December 31, 2018.  If you owe taxes, you will have to pay a penalty for filing late.  If you need to file a tax return for previous years and no longer have access to GTP, you can still use the software, but you must purchase a GTP license here: https://www.glaciertax.com.  The software will guide you through completing your tax forms for a prior year.

You will still be able to access GTP from your home country.  Contact OISS for an access code if you no longer have access to your myUNH account for logging into GTP.  As a nonresident alien, you cannot electronically file your taxes with the IRS, so you will need to mail your tax return and documents from your home country.  Make sure UNH Payroll has your correct foreign address before you leave, so they can mail any tax documents to you.  Email payroll@unh.edu to update your address for tax documents.  You can also access your W-2 on the WISE website: https://wise.unh.edu/.  If you were taxed as a resident alien but have left the U.S., you can use free tax software online, such as TurboTax or TaxAct, and you may be able to electronically file your tax return if you are not claiming a tax treaty.  If you are receiving a refund, you can request your refund to be mailed to your foreign address.  Keep in mind that the check will be in U.S. dollars.  You can also request your refund via electronic bank deposit to a U.S. bank account.  If you no longer have a U.S. bank account, you can provide a relative’s or friend’s U.S. bank account information and the refund will be deposited into that account.

Yes, anyone in F or J status, present in the U.S. and a nonresident alien for tax purposes is required to complete a tax statement- Form 8843. If your F-2 or J-2 dependent did not earn any income, you will be able to complete Form 8843 for your dependent(s) through GTP.

Yes, you might be able to get a refund on these taxes, depending on your income, your tax status, and a possible tax treaty. GTP will determine if you qualify for a refund when you file your taxes. You do not receive your refund, though, until you file your tax return in the following year. For example, if you worked in 2018 and federal taxes were withheld in 2018, you would file your tax return in April 2019 and your refund would come approximately six months later.

It can take up to six months for you to receive your refund.  You can check the status of your refund here: Where's My Refund?  The database usually has information about your refund four weeks after mailing your tax return.

If you are owed a refund, filing a tax return is the only way to receive it. Furthermore, payment of income tax is not voluntary, it is required by law. One of the conditions of your visa is to comply with U.S. law. If you owe taxes and do not file, the IRS can assess penalty and interest and seize U.S. bank assets for repayment. Fines and penalties can often amount to more than the original tax debt. In addition, if you are claiming a tax treaty and fail to file a tax return, you may lose your treaty benefits. There can also be immigration consequences for failing to file taxes. Applicants for permanent residency "green cards" may be asked to show proof of tax filing for previous years in the U.S.

Mailing Your Tax Return

If you are taxed as a nonresident alien, you cannot file your taxes electronically. You must mail your tax return to the IRS. Once you finish your tax return through GTP, instructions for mailing your tax return will be attached. As a resident alien, you can file your taxes electronically if you are not claiming a tax treaty exemption. If you are claiming a tax treaty exemption, though, you must mail your tax return to the IRS.

Upon completing your tax return, you will receive an instructions page from GTP with the correct IRS mailing address. If you are filing a tax return and are receiving a refund, or if you are only sending in Form 8843, send your tax return to:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
USA

 

If you are filing a tax return and are also applying for an ITIN, send your tax return to:

Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
USA

 

If you owe tax, send your tax return to:

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

After you finish your tax return, you should print the forms, sign the forms and include the tax forms that you used to report your income (W-2, 1042-S, 1099). Make copies of everything, then mail them to the IRS address listed on the GTP instructions page. You are finished and do not need to do anything else.

Tax Status- Nonresident Alien vs. Resident Alien

Nonresident alien refers to your tax status, not your immigration status. As a nonresident alien, you only report and pay tax on money you receive from U.S. sources. You also do not pay FICA tax, you file your taxes on different tax forms, and you might qualify for tax treaty exemptions. However, you do not qualify for the same tax credits that residents are entitled to. The time period for which you are a nonresident alien for tax purposes depends on the results of what is called the “Substantial Presence Test.” In general, individuals present in the U.S. under an F or J student immigration status will be a nonresident alien for the first FIVE calendar years they are present in the U.S.; individuals present in the U.S. under a J non-student immigration status will be a nonresident alien for the first TWO calendar years they are present in the U.S. After the initial five or two year period (depending on your immigration status), if you pass the Substantial Presence Test, you will no longer be taxed as a nonresident alien.

A resident alien for tax purposes refers to your tax status, not your immigration status. You are considered a resident alien if you are a Green Card holder or if you pass the “Substantial Presence Test” for the previous calendar year. A resident alien reports and files taxes in the same manner as a U.S. citizen. As a resident alien, you can still qualify to claim a tax treaty and be exempt from paying some or all of your U.S. federal taxes, but this depends on your treaty and income. Reporting the tax treaty must be completed on the correct IRS form, Form 1040.

You can use Glacier Tax Prep (GTP) to determine your tax status. At the start of GTP, the software will ask you a series of questions based on the Substantial Presence Test to determine your tax status. In general, though, if you are an F or J student and have been present in the United States for less than five calendar years (including previous U.S. visits as a student), you are taxed as a nonresident alien. For example, if you entered the US on August 18, 2012 as an F-1 student and have remained here until 2017, you are a nonresident alien for 2012, 2013, 2014, 2015 and 2016. If you are in the U.S. for at least 183 days in 2017, you will pass the Substantial Presence Test in 2017 and will now be taxed as a resident alien. If you are an international scholar or researcher on a J-1 visa and you have been present in the United States during NO more than two calendar years out of the last six calendar years, you will be taxed as a nonresident alien. Any day spent in the U.S. during a calendar year counts as a full calendar year.

No, you cannot use GTP if you are taxed as a resident alien. Instead, you can use free software listed on the IRS website here: https://apps.irs.gov/app/freeFile/jsp/index.jsp, purchase commercial software products for resident taxpayers such as TurboTax or TaxAct, or pay a professional tax consultant to assist you. If you hire a professional tax consultant, be aware that many tax consultants are not familiar with tax law for resident aliens. We recommend you contact our office for a list of recommended tax consultants.

Tax Forms

You may receive all or none of these forms: Form W-2, Form 1042-S, Form 1099, Form 1098-T, Form 1095.  Form W-2 can be accessed after January 31 on the WISE website: https://wise.unh.edu/.  All other forms will be mailed.  If you have trouble logging into WISE, call the IT Service Desk at (603) 862-4242 for assistance.

As a nonresident alien, if you received Form W-2, Form 1042-S and any type of 1099, you will use those to file your tax return. Depending on your income from the prior tax year, you may not receive all of those forms. As a nonresident alien, you do NOT need to use Form 1098-T or Form 1095. You can keep the forms but do not enter any data from Form 1098-T or Form 1095 in GTP. If you are a resident alien for tax purposes, you may need to use Form 1098-T and Form 1095.

If you were employed by UNH in the previous tax year, you can access and print your W-2 on the WISE website: https://wise.unh.edu/.  Simply log into your account and navigate to employee services/tax forms/W-2 wage and tax statement.  If you have trouble logging into WISE, call the IT Service Desk at (603) 862-4242 for assistance.  If you lost your W-2 from a previous employer, you should contact their human resources department to obtain another W-2.

UNH Payroll mails out the 1042-S forms between March 1 and March 15. You cannot access your 1042-S form electronically. Not all students and scholars will receive a 1042-S. 1042-S forms are issued to:

* Any nonresident alien student or scholar who received a taxable scholarship/fellowship amount that exceeded his/her annual tuition charges.

* Any nonresident alien who received a non-employee honoraria or reimbursement.

* A student or scholar who was employed AND was exempt under a tax treaty (completed Form 8233 for the prior tax year)

If you think you should have received a 1042-S, contact OISS to see if you were issued one.

Nonresident aliens should not receive Form 1098-T or Form 1095 however some institutions incorrectly provide these forms to nonresident aliens. You do not need to enter any data from these forms into GTP. Do not mail these forms with your tax return. Just keep the forms for your records. If you are a resident alien for tax purposes, you may need to use Form 1098-T and Form 1095.

If you are taxed as a nonresident alien and you received no tax forms, you are still required to file a tax statement, Form 8843. GTP will help you complete the form.

Yes, you can send any copy in with your tax return, but make sure you keep one or photocopy one for your own records.

Social Security Number and ITIN (U.S. Tax Identification Number)

If you are a nonresident alien and received no income in the prior tax year, you do NOT need a SSN or ITIN in order to file Form 8843.  If you are employed in the U.S., you are required by law to have a SSN.  If you are not working, BUT you received a scholarship amount that was more than your tuition and fees, then you must apply for an ITIN in order to file your tax return.  If you file your taxes through GTP, the software will help you complete Form W-7 so you can apply for an ITIN.

Call the IRS Taxpayer Assistance Center at 1-844-545-5640 to make an appointment to get a certified copy of your passport for the ITIN application.

* When you speak to an IRS representative, request the IRS location in Portsmouth, New Hampshire.

* Bring your passport with you to the appointment. The IRS office is located on the 3rd floor of the U.S. Post Office, 80 Daniel St, Portsmouth.

* After you have received a certified copy of your passport from the IRS office, go to the Social Security office on the 2nd floor of the U.S. Post Office at 80 Daniel St, Portsmouth.

* Request a Social Security Denial letter (SSA-L676), also known as the “No Employment” letter. Bring your passport, I-94 and your I-20/DS-2019 to request this letter.

Glacier Tax Prep (GTP)

Log in to eOISS with your myUNH account here: https://www.unh.edu/global/eoiss-online-services. Once you are logged in, click on Insurance and Finances in the menu bar, then click on Glacier Tax Preparation, and then click Access Glacier Tax Prep to proceed. If this is your first time using GTP, you will need to set up a GTP account. If you filed taxes with GTP in a previous year, enter your GTP userID and password. If you forgot your GTP userID or password, click Forgot Login and follow the steps.

If you filed your taxes through GTP in a previous year, you already have a userID and password. The userID and password is one that you created and it is not associated with your myUNH account. If you cannot remember your GTP userID and password, click Forgot Login and follow the steps. If this is your first time using GTP, you will need to set up a GTP account. Click Create New Account and follow the steps.

You do not need an access code as long as you can log into eOISS with your myUNH account. Go to https://www.unh.edu/global/eoiss-online-services to log in. Once you are logged in, click on Insurance and Finances in the menu bar, then click on Glacier Tax Preparation, and then click Access Glacier Tax Prep to proceed. If you do not have a myUNH ID or you have forgotten your password, please visit https://www.unh.edu/it/loginhelp.

If you have left UNH and no longer have access to eOISS, contact our office for a GTP access code.

Disclaimer

 

This information is intended only for international students and scholars with income sources and level typical of students and scholars at University of New Hampshire. Although the information contained in this site has been reviewed carefully and should be adequate to assist most international students and scholars, it is not a substitute for advice obtained from the Internal Revenue Service (IRS) or a qualified tax accountant. If your visa status has changed in the past year, or you believe you have a complicated tax issue, please consult the IRS or a qualified tax accountant.

In addition, while the tax preparation software, Glacier Tax Prep, is being provided to help you with your tax filing obligations, you are individually responsible for verifying that the correct information has been entered into the tax preparation software and included on all forms and/or other documents printed or derived from the tax preparation software, and ultimately responsible for any errors or omissions.