Note: please watch our International Tax Information presentation

Income Taxes - Key Questions

• Is it time to file my tax return? 

• How do I know if I'm a nonresident alien for tax purposes? 

• Will I get money back? 

• What if I didn't work last year? 

• Why are taxes so confusing? 

Are you asking these questions? January through mid-April brings the highly anticipated (or perhaps dreaded) "tax season", but you don't have to worry. UT provides a great deal of support to our International Students and Scholars. This Non-Resident Alien (NRA) Tax Information guide provides information about resources available to assist foreign nationals at UT with filing taxes.

Tax Filing Responsibilities

Tax filing responsibilities are unique for each individual. The information in this guide is intended only for international students and scholars with income sources typical of students and scholars at the University of Tennessee, Knoxville. The information has been carefully prepared and reviewed, and should be adequate to assist most international students and scholars. However, 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. Glacier, is being provided to help you with your tax filing obligations.

Who Needs to Complete a Tax Form?

If you earned income (such as salary or a scholarship) from sources in the U.S. during 2020, then you should complete a tax return.  Even if you didn't earn enough income to be required to file a tax return, you may receive money back, so it is in your best interest to file a tax return.

In addition, anyone in F-1, F-2, J-1, or J-2 status who is a tax nonresident is required to file Form 8843, even if you did not earn any income.  Not sure if you are considered a tax resident or nonresident?  UT employees can login to Glacier from Payroll Office to check their status or you can use GTP. 

Form 8843

All international students and scholars (and any applicable dependents) are required to fill out Form 8843 each year they are in the U.S., regardless of if they had income or not. This form must also be completed for any dependents of international students and scholars. If you and your dependents did not make any income in the tax year, this form is your only filing requirement. Please note that if you did not have any income for the tax year you are filing, you will not be able to use Glacier (discussed below) to complete your Form 8843.

Form 8843 must be mailed in separate envelopes to the following address:

Filing Tax Forms (Tax “Returns”)

The money that you pay in state and federal income taxes can sometimes be refunded to you depending on your situation. International Students are required to file a tax form if they made received income in the current tax year. The deadline to file your taxes each year is April 15th (sometimes this date varies slightly). For example, the 2022 tax period began January 1, 2021 and ended December 31, 2022, but the tax filing deadline is April 18, 2023.

All individuals will need the following documents to complete their tax return: Passport, social security card or ITIN, W-2, 1042-S (if applicable), Travel history (I-94).

Tax Filing Status

Your residency for tax purposes is different than your immigration status. If this is your first visit to the U.S. or you have been in the U.S. for less than 5 years (in F-1 status) or less than 2 years (in J-1 status), you would most likely be a nonresident alien for tax purposes. If you have been in the U.S. longer than 5 years in F-1 status (or longer than 2 years if in J-1 status), you may be a resident for tax purposes. Before completing any tax forms, we highly recommend confirming your residency status by updating your record through Glacier. Do not commit tax fraud by incorrectly filing as a resident through programs like Turbo Tax!

Federal Income Taxes: Nonresident Alien

Individuals classified as Nonresident Alien for tax purposes can use Glacier to confirm their residency information and complete their tax return forms. Glacier provides step-by-step instructions that assist individuals with completing their tax forms. Glacier may be used to access the Glacier Tax Prep (GTP) software. Individuals in non-resident alien status should use GTP to complete their tax forms accurately. Filing incorrectly by withholding information or filing incorrect forms through a website like Turbo Tax could be considered tax fraud and impact your ability to apply for permanent residency or citizenship in the future. Before filing any tax returns, it is recommended to verify your tax residency status by doing so through Glacier.

Glacier and Glacier Tax Prep: What’s the Difference?

Glacier

Glacier is an online tax compliance software designed to allow institutions to efficiently and effectively collect information, make tax residency and income tax treaty determinations, manage paperwork, maintain data, and file reporting statements with the IRS. This system allows nonresident aliens to provide their immigration and tax data to the University of Tennessee in order to help determine tax residency, withholding rates, and federal income tax treaty eligibility. If you are working for University of Tennessee, please complete your Glacier profile.

Glacier Tax Prep (GTP)

Glacier Tax Prep is an online software that assists tax nonresident aliens in completing tax forms  UT purchases access to GTP for foreign nationals employed at UT. Normally, the UT Payroll Office will notify you that GTP access is available late February - early March.  If you are a tax resident, GTP will not be able to assist with your tax return. 

GTP includes a comprehensive FAQ section on many tax-related questions. Please note that you are individually responsible for verifying that the correct information has been entered into GTP and are responsible for any errors or omissions.

Glacier also offers Live Virtual Q&A Sessions with a Tax professional during tax season. You should be able to see the schedule for these sessions in your Glacier profile, but if not please send an email to an immigration advisor for more information about how to access these sessions.

Federal Income Taxes: Resident Alien

If you are a tax resident, GTP will not be able to assist with your tax return. Instead, you can complete your tax return through an online filing system. The IRS has listed some options for free filing on their website that you can use if your income is under $69,000. If you are a nonresident alien for tax purposes we strongly encourage you to use GTP as most other software is not capable of filing nonresident alien taxes correctly.

Tax Resources

The Internal Revenue Service (IRS) website is a good source of information on your tax questions. The publications listed below are some of the most commonly used resources by foreign nationals.

IRS Website

Determining Alien Tax Status

Publication 519—US Tax Guide for Aliens

Publication 901—US Tax Treaties (be aware there are different sections for scholars and students)

Publication 1915—Understanding your Individual Taxpayer Identification Number

H1-B Tax Info at IRS Website

ISSS International Tax Information Session recorded March 2024

Do I really need to file a tax form?

ALL international students and scholars who were present in the U.S. at any point in the calendar year are required to submit a tax document. If you did not receive any income in the U.S., you will