The information provided in this tax section is intended only to give you a general sense of taxpaying requirements and may not be relied upon in preparing your individual tax return.
All nonimmigrants in F or J status (both the principal and all dependents) who are deemed "nonresidents for tax purposes" are required to file an individual income tax form–even if they have no U.S.-source income of any kind–if they were in the U.S. during the tax year, January 1 to December 31.
During the tax year individuals who work in the U.S. or have other U.S.-source income have taxes withheld from their earnings. By April 15th of the following year, one has to file an "income tax return" with the federal tax authorities and possibly also with the tax authorities in the state(s) in which one was employed. A tax return reports your income and either requests a refund if more tax was withheld than is required or may require you to pay additional taxes that are owed. The Internal Revenue Service is the United States government agency responsible for the collection of federal income taxes.
The staff of International Students and Scholars Office (ISSO) and the International Affairs Office (IAO) are neither qualified nor permitted to answer individual questions from international students regarding their tax liabilities. To assist international students and scholars in simplifying the complex issue of preparting and filing a nonresident tax return - or to generate a completed Form 8843 - the ISSO has purchased a group license to a user-friendly web-based nonresident alien tax preparation, GLACIER Tax Prep.
International students and scholars can log onto the GLACIER Tax Prep site from our tax web site and complete federal nonresident tax forms. A complete federal tax return will include either Form 1040NR or Form 1040NR-EZ (depending on your situation) and a Form 8843. If you do not have a Social Security Number and had non-employment income (such as a scholarship grant, fellowship or stipend), GLACIER will also generate a Form W-7; this form is an application for an Individual Taxpayer Identification Number (ITIN) and is sent with your other federal tax forms.
GLACIER Tax Prep will generate all required nonresident federal forms according to the answers you provide. You will only have to print the forms, sign and date them, and follow the mailing instructions. Following is a list of the forms GLACIER Tax Prep may generate for you. The links are to the form and any instruction booklet on the IRS web site if you want to see them before beginning your tax return with GLACIER Tax Prep. However, it is not necessary for you to view them or read the instruction booklets.
OBTAINING CURRENT NEW YORK STATE TAX FORMS
GLACIER Tax Prep does not prepare any state and local tax returns. New York State forms are available at the New York State Current Tax Forms web site.
| New York State Nonresident Forms IT-203 IT-203B Instructions for IT-203 and IT-203B |
New York State Resident Forms IT-201 Instructions for IT-201 |
USEFUL PUBLICATIONS - See the publications listed if you want to learn more about federal tax filing.
Last Reviewed: 4 March
2013 Last modified: 4 March 2013
Columbia University International Students and Scholars Office