Tax Year Information and Forms

If you are a non-resident for U.S. tax purposes, you are not eligible to file your income tax return electronically. Commercially purchased tax software will not complete the forms correctly. Non-residents for U.S. tax purposes should only use the Sprintax software. 

2020 for 2019 Tax Filing Information

As you may be aware, the U.S. tax filing season arrives in January at which this time you should begin receiving tax forms from the university. Following is a brief description of the tax forms you might have received. The tax form preparation workshop will be held March 2nd.  

 Due to COVID-19, the IRS has extended the federal tax-filing deadline to July 15, 2020. We strongly encourage students and scholars to still file as soon as possible.

Form W-2: shows the amount paid by the university during 2019, through payroll. You will get a W-2 if you were employed in any UA/UAF job and you did not claim tax treaty benefits.

Form 1042-S: will show the amount of money that you received in qualified, U.S. tax reportable scholarships (such as room and board) or tax treaty benefits for either payroll income or reportable scholarships (or both). The university is required to mail Form 1042-S to you NO LATER than March 15.  You may also receive this electronically through your Glacier account in Glacier Online Tax Compliance if you selected that option.  
         Note:  Students in F-1 status who are citizens of India (entered the U.S. in F-1 status) and wish to claim the standard deduction under the U.S./India tax treaty, will NOT receive a 1042-S form as it is only available through the tax filing process. 

1095-B (or C):  documents that you are covered with health insurance meeting the requirements of the Affordable Care Act (ACA) and are not subject to a tax penalty for not having health insurance.  This is only applicable for people who are U.S. residents for tax purposes.  If you are a non-resident for tax purposes, disregard the form.  However, if you receive the form, you should keep it in your tax documentation file.

Form 1098-T: shows the tuition and fees paid during 2019. If you registered for spring 2020 semester before December 31, 2019, you may have 2020 tuition and fees showing on the 1098-T.  This has no relevance for international students who are non-residents for U.S. tax purposes.  It is referred to as the "useless" form.  However, you should keep it in your tax documentation file.

Unusual Income types:  Under IRS guidelines capital gains and stock/mutual fund dividends are taxable to the individuals receiving them whether they are U.S. residents for tax purposes or not.  This includes stock market and mutual fund transactions as well as virtual currency transactions like bitcoin.  Failure to report these transactions appropriately can lead to penalties and interest.  Tax non-residents should report these transactions/income sources on the 1040NR form.  

 

You can access our 2020 for 2019 Tax Filing Workshop presentation here.

 

Tax forms to be completed:

  • IRS form 1040NR or 1040NREZ:  If you are a non-resident for U.S. tax purposes. Generally, this is if you are in F or J student status and in the U.S. five years or less; or J-1 status and in the U.S. under three years. All others may be required to use the form 1040 series of forms.  Detailed information regarding which form you should use will be provided in the tax workshop to be scheduled in March.
  • Form 8843:  ALL individuals in F- or J- status who are non-residents for U.S. tax purposes MUST COMPLETE and submit this form even if you did not have any U.S. source income (pay from the university, tuition awards and/or other scholarships).  Forms must also be submitted for dependents in F-2 or J-2 status.

    Forms are for tax reporting year 2019 with the due date of July 15, 2020.  Forms for reporting income received in 2019 are linked below for your reference. 

IRS Form 8843 for F and J Students (PDF)
IRS Form 8843 for J1 Faculty Scholars (PDF)
IRS Form 8843 for J1 Student Interns

IRS Form 1040NREZ Instructions (PDF)
IRS Form 1040NREZ (PDF)

Sprintax: Sprintax is for filing your U.S. federal tax forms, if you are a nonresident for tax purposes.  For assistance in completing your tax forms, please read this information (PDF) from Sprintax, which includes complete instructions and links to log-in to the Sprintax system. 

Any filing fees related to your tax filing is the responsibility of the student or scholar.

IRS Mailing Deadlines   

IRS TAX FORMS MUST BE POSTMARKED NO LATER THAN MIDNIGHT ON JULY 15.

IF YOU ARE FILING ONLY THE FORM 8843 OR
IF YOU ARE RECEIVING A REFUND ON FORM 1040NR OR 1040NREZ MAIL TO:
Department of the Treasury
Internal Revenue Service
Austin, TX   73301-0215   USA

IF YOU OWE ADDITIONAL TAX, MAIL TO:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC  28201-1303  USA

VITA Program

If you are a resident for U.S. tax purposes (your Glacier tax summary provides that information), you may be able to receive assistance through the UAF School of Management tax assistance program.  This is an IRS-approved program to provide free income tax assistance.   Assistance through the VITA program is determined on a case-by-case basis. Since residents for tax purposes are required to report their worldwide income (bank accounts in foreign countries included), it is encouraged to inform the VITA program of all information so they can accurately determine the level of assistance you may need.