Tax Filing Requirements

Please note: Our office is not trained in tax regulations and therefore cannot answer specific tax questions or help you prepare your tax forms. The information below is provided as a courtesy and is by no means exhaustive or authoritative. Consult a professional tax advisor for authoritative advice.

The following information and resources are to help you file your taxes. Taxes must typically be paid on a yearly basis for income from the previous year. For example, taxes on income from January 2017 - December 2017 must be filed by April 17, 2018.

Do I have to file income taxes, even if I didn't receive any income?

Yes. If you were an F1/J1 international student present in the U.S. during any portion of the previous calendar year, you must complete Form 8843 even if you received no income.

The Form 8843 will be available at the ISSS office in Rike 204. You can also download it from the IRS website here.

I received wages, U.S. based scholarship, or other income in 2017. What do I need to do?

How you file income taxes depends on whether you are “resident” or “non-resident” for tax purposes. Most international students at UD are non-residents (NR) for tax purposes.

 GLACIER, a tax software which is specifically designed for international students, can determine your residency for tax purposes. See below for information on free access to GLACIER. Here is a quick guide to help determine how to file your tax return if you received income in the previous calendar year:

Non-residents who received income must:

  • File the Form 8843; and
  • File the Form 1040NR or 1040NR-EZ. This is the federal tax return; and
  • File Ohio state and local tax returns.

You might be a resident for tax purposes depending on how long you have lived in the United States, or if you have permanent residency. Residents for tax purposes follow the same rules and procedures as U.S. citizens.

How can International Student and Scholar Services (ISSS) help?

While ISSS does not offer individual tax advice, we do offer other resources to help students. Specifically:

  • Free seminar in the spring semester on tax basics for international students.
  • Free access to GLACIER, a tax software which is specifically designed for international students. It can determine your residency for tax purposes, and help you complete your federal tax return.
  • ISSS will distribute free access codes in late February. This is not an automatic process, please allow 2 business days to receive your code. Request GLACIER access code >>
  • Do not use TurboTax or other common tax software designed for U.S. citizens! These programs are known to create inaccurate tax filings for non-residents, which could lead to punitive consequences. Stay safe; use GLACIER.

Although GLACIER is an online software, it does not allow you to file the tax return electronically. Print and mail your completed tax forms to the appropriate address in the “where do I mail tax forms” section below.

ISSS offers GLACIER as a courtesy to students but cannot accept responsibility for the accuracy of the tax return. For the most accurate tax return, consult a professional tax advisor.

What documents will I need to complete my tax return?

If you received any US-based income and are filing a Form 1040, before you start the process in GLACIER, you must collect documents that evidence your sources of income. These documents are provided to you by your U.S. employer or other source. Here are the most common documents for filing taxes:

  • If you were employed and received wages, you should receive a W-2 from your employer.
  • If you have a scholarship from UD, you should receive a 1042-S from the university’s tax office.
  • If you filed state taxes last year, you should receive a 1099G from the government.

Do not attempt to file your tax return until you have received all necessary documents. It is much easier to wait than to re-file. Of course, you must file by the deadline (see “when is the tax filing deadline” section below).

Other tax documents you may receive. 
Form 1098-T, Tuition Payments Statement Academic institutions issue Form 1098-T to students who paid tuition during the tax year. This form helps the students calculate the educational credits. Since nonresident aliens usually cannot claim the educational credits, the form is not part of their tax return.
Form 1099-INT, Interest Income Many banks and savings institutions issue the 1099-INT to nonresident alien and scholars. Since most nonresident student and scholars do not need to report their interest income, the form is not part of their tax return. To avoid receiving a Form 1099-INT, file Form W-8BEN with the bank or financial institution.
Form 1099-MISC, Miscellaneous Income Sometimes a nonresident alien student or scholar will receive a 1099-MISC. There are several complicated issues involved when this happens. See a tax professional.
Forms 1095-B/C - Regarding Health Insurance Coverage Non-Resident Aliens are not required to obtain coverage under ACA. For them, this is for informational purposes only, and the form is not part of their tax return.

When is the tax filing deadline?

  • If you received income subject to U.S. income tax, file your return and pay any taxes due by April 17, 2018 for the calendar year 2017.
  • If you did not receive income from a US source and only need to file an 8843, file your return by June 15, 2018 for the calendar year 2017.

Note: If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, file by the next business day.

Extensions of time to file
If you cannot file your return by the regular due date, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. This is to be used for reasons outside of your control; in most cases, you should plan to file your return by the due date.

Where do I mail my tax forms?

Print and mail your completed tax forms to the appropriate address below. 

If filing ONLY the Form 8843, mail to:

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
For Forms 1040NR-EZ and 1040NR, if expecting money back, mail to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
For Forms 1040NR-EZ and 1040NR, if enclosing a payment, mail to:
Department of the Treasury
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
For Ohio state and local taxes, for more information, forms, and e-filing options, visit:

Ohio Department of Taxation

For further information.