Taxes

All international students, scholars and their dependents are legally required to report to the IRS for each year they have been present in the US.  

If you were present in the U.S. at any time in the previous calendar year, in F-1 or J-1 status you must file Form 8843 on or before June15, even if you had no earned income. Mailing instructions can be found on page 2 of the form. If you are only filing Form 8843, no social security number (SSN) or Individual Taxpayer Identification Number (ITIN) is required. Form 8843 is not an income tax return. It is an informational statement for certain non-resident aliens (including spouses and dependents of non-resident aliens). 

If you have earned income in the United States, you will also need to file federal and state tax returns.

See above for TAX FILING DEADLINES

Federal tax forms for the tax year being reported must be filed no later than April 15 of the following year. Individuals who for any reason are unable to file their tax forms by April 15 must submit an application for extension of the filing deadline on IRS Form 4868. 

NOTE:
Students/scholars who are abroad can complete and print their income tax return forms, sign them, and then mail them to the IRS from abroad to the appropriate U.S. filing address by the filing deadline.  Students/scholars filing State income tax returns will want to check each State’s tax website to confirm filing deadlines (though most States will adjust to be in line with Federal income tax filings).

Your tax residency (whether you are a nonresident alien or a resident alien for tax purposes) determines how you are taxed and which tax forms you need to fill out. You can find out more about tax residency on the IRS "Introduction to Residency Under U.S. Tax Law" page and in IRS Publication 519 (available on the IRS website).

Most F and J students and scholars are nonresident aliens for tax purposes; however, a few are considered "residents" or "resident aliens." Please note that "resident for tax purposes" is only a tax filing status. It does not mean that you are a resident by other definitions. Being a "resident" for tax purposes is NOT the same as being a resident for tuition purposes or a U.S. permanent resident (green hard holder). 

• F-1 and J-1 students are normally considered nonresidents for federal tax purposes only during the first five calendar years inside the United States (and this includes previous visa statuses inside the United States). Calculations should include any part of a calendar year. After five years, F-1 and J-1 students are presumed to be residents for federal tax purposes by the IRS. 

• J-1 professors and research scholars are normally considered nonresidents for federal tax purposes during their first two calendar years in the United States Calculations should include any part of a calendar year.  After two years, J-1 professors/scholars are presumed to be residents for federal tax purposes by the IRS. 

Nonresident Filing Status
Rutgers Global–ISSS provides access to GLACIER Tax Prep, a software program that will allow you to complete nonresident federal tax forms by answering a series of questions about your situation. This software is only intended for use by those filing as "nonresidents."

Individuals on F-2 or J-2 status must file their own tax return or Form 8843 separate from the F-1 or J-1 student or scholar, if both are nonresidents for federal tax purposes. In these situations, the F-2 or J-2 spouse must make sure that their tax return or Form 8843 is mailed out inside an entirely separate envelope from the F-1 or J-1’s tax return or Form 8843. Nonresidents for federal tax purposes cannot file jointly. 

Resident Filing Status

Do not use the GLACIER Tax Prep Program if you determined that you are a "resident" for federal tax purposes. The GLACIER Tax Prep program does not prepare taxes for “resident” taxpayers. “Residents” for federal tax purposes may wish to purchase a commercial tax software program such as TurboTax, H & R Block, or you may wish to access other commercial products (some free, some low-cost) listed online at http://www.irs.gov/. 

Students and scholars requiring more detailed assistance beyond the GLACIER Tax Prep program and the information provided below should consult a qualified tax specialist. Be aware, however, that nonresident tax regulations are only a very small part of U.S. tax laws, so not all tax specialists are experts in nonresident tax matters. If you do work with a tax specialist, be sure to ask him or her what qualifications and experience they have with nonresident taxes. 

You may need to file for every state you lived and/or worked. We are providing information here that is only relevant for New Jersey. If your domicile (where you live) is New Jersey, and you work in NJ, and you spent more than 183 days of the tax year in NJ, you are considered a resident for State tax purposes. More information about State taxes and required forms available are available at public libraries and on the NJ Division of Taxation website.  

Your residency status and income determine whether you are required to file a NJ Income Tax return. Please review the most current information on the NJ Division of Taxation website for detailed information about your state tax filing obligations, and to calculate your residency status.

If you made income in another state or lived in another state and would like to know about that state's filing requirements, please click here.

PLEASE REVIEW THE INFORMATION AND INSTRUCTIONS IN THIS SECTION CAREFULLY BEFORE ATTEMPTING TO LOG INTO GLACIER TAX PREP.

Rutgers Global–International Student and Scholar Services provides access to GLACIER Tax Prep, a software program that will allow you to complete nonresident federal tax forms by answering a series of questions about your situation. This software is only for those filing as "nonresidents."

DO NOT attempt to log in if you are filing as a "resident." We have a limited number of allotments per our license agreement and each log in exhausts one of them.

Some countries have tax treaty agreements with the U.S. in which certain types of income may be exempted from federal (not state) taxes.

• General information on tax treaty benefits can be found in IRS publication 901

• The actual tax treaty text may also be found on the IRS website

International students and scholars who are nonresidents for tax purposes and intend to take advantage of a tax treaty benefit should provide IRS Form 8233 and a tax treaty statement to their U.S. income provider in order to reduce or avoid tax withholding on income.  For students and scholars at Rutgers University this is often completed through the GLACIER process.  If not, GLACIER Tax Prep will help determine if you were eligible for a tax treaty and provide the necessary documentation. 

Note: Tax treaty benefits are only eligible for federal taxes and not NJ state tax.