1. When should I file my income tax return?
2. What is GLACIER?
3. What is Sprintax?
4. I did not work this year. Do I need to file anything?
5. I worked on- or off-campus this year. Must I file an income tax return?
6. What should I put in item #10 on the 8843 that asks for me to contact information for my “academic or other specialized program?”
7. What is the difference between the 1040NR and the 1040NREZ?
8. Do I need a Social Security Number to file a return?
9. What is a tax treaty?
10. Where can I get additional U.S. tax forms?
1. When should I file my income tax return?
Tax filing deadline for 2015 income reporting is (must be postmarked by): Friday, April 15, 2016.
2. What is GLACIER?
GLACIER is a comprehensive tax compliance system used by USC University Payroll Services for international students and scholars working for USC or receiving certain scholarships and fellowships. Its purpose is to monitor and manage information regarding internationals’ tax liability at the federal and state level as well as tax treaty benefits. GLACIER is used when students and scholars either have jobs through USC or are receiving scholarships and fellowships.
For questions regarding GLACIER, please contact University Payroll Services either through your Home Department Coordinator or payroll@usc.edu.
3. What is Sprintax?
Sprintax is a third party online US tax preparation software for non-resident aliens. Sprintax can be used to file both federal and state taxes. It is used during tax reporting season in the spring for the previous fiscal year to reconcile tax liability with taxes withheld. For example, any income received during 2015 will be reported in Spring 2016.
4. I did not work this year. Do I need to file anything?
Yes. Non-resident aliens who do not have any US source of income as well as their dependents must file federal Form 8843. Find more information about Form 8843 here. Students can file the Form 8843 using Sprintax.
5. I worked on-campus and/or off-campus this year. Must I file an income tax return?
Yes. All non-resident aliens and residents must file a federal and state tax return if they earned income in the United States during the tax year.
6. What should I put on the 8843 in item #10, which asks for contact information for my “academic or other specialized program?”
Include the name of the Dean of your academic department and the general contact info for the academic department.
For example, students and scholars in the Viterbi School of Engineering would write Dean Yortsos and his contact information:
Olin Hall of Engineering (OHE)
3650 McClintock Ave.
Los Angeles, CA 90089
Ph: (213) 740-4488
7. What is the difference between the 1040NR and the 1040NREZ?
The 1040NR is a longer, more detailed tax form with a total of five pages. It can be used by any non-resident. The 1040NREZ is a simplified version of the same form, which can be completed by non-residents who meet certain requirements. Just remember EZ stands for “easy,” or a less-detailed form.
Most USC students and scholars can file the 1040NREZ. Note: Married students from India whose spouse had no US source income should file the 1040NR. See the 1040NR instructions for more information.
8. Do I need a Social Security Number to file a return?
You need either a US Social Security Number (SSN) or Individual Tax Identification Number (ITIN) in order to file a tax return. The Internal Revenue Service (IRS) will reject returns without these numbers. (Numbers that begin with 999 or 90 are not US Social Security Numbers).
If you do not have an SSN, Sprintax will assist you with filing out a W-7 to request an ITIN with your tax return. If you have already visited USC University Payroll Services to complete an application for an ITIN Tax ID Number (you were not eligible for a Social Security Number) but have not received the number, contact University Payroll Services at payroll@usc.edu for a copy of your signed W-7 to attach to your state tax forms.
9. What is a tax treaty?
Currently the US has tax treaties or agreements with approximately 40 countries and territories under which their citizens may be exempt from all or part of US federal income tax. To see if your country is among these and how a treaty may affect your tax status, read the IRS Publication 901. For on-campus employment at USC, you would have to request tax treaty status through University Payroll Services and would enter the information in the payroll system GLACIER.