Please keep in mind that University of Arizona employees, while in their official role at the university, are not allowed to act as tax consultants or provide tax advice. It is your individual responsibility to understand and meet your tax obligations using the resources below.
If you are a nonresident for tax purposes or have not entered the U.S., you can disregard the email sent by the Bursar's Office. Read more under Forms for Federal Tax Filing below.
International students and scholars temporarily present in the United States are subject to special rules regarding how you will be taxed on your income and which tax forms to file.
Your tax status can be different from your immigration status. International students on F or J visas are nonimmigrants for immigration purposes, and most nonimmigrants are also nonresidents for tax purposes. This means you are subject to different criteria than U.S. citizens or permanent residents when paying taxes in the U.S.
If you have been physically present in the U.S. for an extended period of time, you might be considered a resident for tax purposes, even though you are a nonimmigrant for immigration purposes. The University of Arizona uses a software program called GLACIER to administer the Substantial Presence Test to determine if you should be considered a resident for tax purposes, and therefore pay taxes as a resident.
Being considered a resident for tax purposes only affects how you file your taxes and how you will be taxed—it does not affect your immigration status.
In the U.S. we distinguish between federal and state taxes for tax filing. If you have lived or worked in more than one state last year, you might be required to file income taxes for each state, in addition to your federal income taxes. The GLACIER Tax Prep (GTP) software program will help nonresidents for tax purposes complete forms for federal tax filing. You can find a resource for preparing your state tax return in the Resources for Tax Assistance section below.
The term “income” refers to money received for work or through investments or from other sources, such as dividend income, scholarship or fellowships, prizes or awards. A detailed summary of what is considered U.S. source income for the purpose of tax returns can be found on the IRS website.
The Internal Revenue Service (IRS) is the U.S. government agency responsible for collecting taxes and enforcing tax laws. The IRS will never contact you by email, text or social media. If the IRS needs information, they will contact you by mail.
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GLACIER
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GLACIER Tax Prep
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Users |
Students receiving any kind of payment or employment from the UA (ex: assistantship, on-campus employment, cash scholarship or prize) |
Students filing federal tax forms |
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Prepares federal tax filing forms for nonresident aliens for tax purposes |
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Benefits |
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Documentation on Hand |
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Required Action |
Print, sign and deliver the GLACIER tax summary report to the Financial Services office address listed on forms |
Print, sign, and mail tax forms to the IRS address listed on forms |
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User Login and Access |
Employees:
Cash scholarship holders:
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ISS will send an email in late January/early February with instructions on how to access. If you are having problems accessing MyGlobal, please send us an email us and include your Student ID. |
Scholarships received from the university are usually subject to Federal and State income tax, also known as withholding tax. Completing a GLACIER record and submitting the required forms informs the university whether tax withholding will be required. For questions regarding withholding tax, contact ISS.
In general, payments to nonresident aliens for tax purposes will have tax withheld as follows:
Scholarship payments are subject to 14% tax withholding for foreign visitors under F, J, M or Q status; 30% tax withholding for foreign visitors under all other status
Fees for service paid through the Disbursement Voucher process are subject to 30% tax withholding
Expense reimbursements (except in the case of scholarships) are not subject to tax withholding
Scholarship payments derived from a foreign source are not subject tax withholding
Payments to nonresident aliens performing services outside the taxing jurisdiction of the United States are not subject to tax withholding
Fees paid through the Employment Process have tax withholding issues unique to the employee.
If you receive any kind of payment from the university, you should create a GLACIER account to ensure you are being taxed appropriately. If you do not create a GLACIER account, you will be taxed at the highest rate. GLACIER is an online tax compliance software system used by the University of Arizona to maintain tax compliance with nonresident alien tax issues, determine tax residency, and evaluate income tax treaty benefits.
You should create a GLACIER account if you:
Work on campus
Receive a U.S. based cash scholarship payment (example: Athletics cash scholarship)
Receive other taxable payments, such as winning a prize.
You do not need to create a GLACIER account if you:
Receive a non-cash scholarship (example: a tuition waiver)
Receive a scholarship from a foreign source (example: scholarship from home government)
You can find more information about GLACIER under "GLACIER vs. GLACIER Tax Prep" (above).
| Scenario | How to Access |
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| You have employment at the UA |
You will receive an receive an email with GLACIER login information from the Payroll office after your employer completes the new hire process |
| You have employment at the UA but did not receive an email with GLACIER login information |
Contact the Payroll Office to request access |
| You receive payments from the UA (cash scholarship or fellowship) | Log into MyGlobal, complete the ITIN e-form to start application process (read more under Individual Taxpayer Identification Number (ITIN) below), and wait for instructions from ISS |
GLACIER Tax Prep is now available for federal tax filing.
All international students and scholars present in the U.S. last year must file a tax form in 2020, regardless of whether or not you had employment. You can find descriptions of the different tax filing forms under "Forms for Federal Tax Filing" and resources for tax filing under "Resources" (below).
July 15, 2020: F-1 or J-1 students and scholars with U.S. income must file Form 1040NR-EZ or 1040NR and Form 8843 before this deadline.
June 15, 2020: If you did not receive income in the U.S. last year, you must file Form 8843.
July 15, 2020: You must file form 1040 or 1040-EZ
The University of Arizona provides free access to GLACIER Tax Prep (GTP), a tax preparation software which will help complete forms for federal tax filing. GTP is a software program that will help nonresidents for tax purposes complete forms 1040NR or 1040NR-EZ and 8843 for federal tax filing. You can find a resource for preparing your state tax return in the Resources for Tax Assistance section below.
You are not required to use GTP to prepare your federal tax forms; however, other software programs such as TurboTax are intended for residents for tax purposes. If you use one of these programs and you are not a resident for tax purposes, you could be filing an incorrect return. The University of Arizona does not provide tax advice and therefore disclaims all liability from the misinterpretation or misuse of GLACIER Tax Prep.
GTP does not have an online tax filing option. You must print, sign, and mail your tax forms.
| Scenario | How to Access |
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| You already have a GLACIER account because you have employment or receive payments from the university. | From your GLACIER account, select the option highlighted in green: "Complete my U.S. tax return using GLACIER Tax Prep." |
| You were in the U.S. last year and do not have a GLACIER account because you do not have employment or receive payments from the university. | Log into MyGlobal, and click on the GTP icon under “Insurance and Finances.” |
| You do not have a GLACIER account but you have employment or receive payments from the university. | Contact the Payroll Office to request access to GLACIER. |
For more information about how to use GLACIER Tax Prep, watch the video: Welcome to GLACIER Tax Prep ("GTP") and read the GTP Frequently Asked Questions.
You can find more information about GTP under "GLACIER vs. GLACIER Tax Prep" (above).
You may receive some of the following forms in the mail or electronically in UAccess Employee which will be submitted with your tax return. If you signed up to receive your W-2 and 1042-S electronically, you will be able to access them in early January. The types of forms you receive depend on what kind of payment you received. If you have questions about the forms below, please contact the Payroll office.
This form reports how much income you received from wages and salary from your employer. It also states how much has already been withheld from your income for taxes.
This form is used by the university to report to the IRS:
If you are issued a 1042-S you will be able to download the form in GLACIER by selecting the option "I would like to view/print my Form 1042-S."
Scholarship or fellowship grants that are used to pay certain expenses such as tuition, registration and other mandatory fees are not taxable, and not reportable on Form 1042-S. For more information, read Frequently Asked Questions About the 1042-S Form.
This form is used by residents for tax purposes to claim tax benefits for qualified educational expenses. If you are a nonresident for tax purposes, you are not eligible for education tax benefits and should not submit this form for tax filing. You may have received this form or an email regarding this form because the UA cannot determine who is a resident or nonresident alien for tax purposes. If you are a nonresident for tax purposes, you can disregard this email. Nonresidents for tax purposes are not eligible for education tax benefits and cannot submit this form for tax filing.
Additionally, the Internal Revenue Service (IRS) requires universities to provide a 1098-T to any nonresident alien student who requests one. You can find more information about nonresidents and resident for tax purposes in the section titled “The U.S. Tax System” and more information about the 1098-T on the Bursar’s Office website in the Frequently Asked Questions.
GLACIER Tax Prep automatically determines which of the following forms is applicable to your federal tax filing situation. You can find a resource for preparing your state tax return in the Resources for Tax Assistance section below.
The Social Security Administration (SSA) has limited appointments available for students with employment offers. Please call 1-866-331-7693 and provide the operator with your status (F-1 or J-1) and employment start date. They will work with you to schedule an in-person appointment.
You are not required to have a Social Security number before you start work. The Payroll office will still release checks without the SSN.
Read more on the Announcements page.
The SSN is a nine-digit number issued by the U.S. Internal Revenue Service (IRS) for Federal tax purposes only. It does not entitle you to social security benefits and does not change your immigration status or grant employment authorization.
You are only eligible to apply for a Social Security Number (SSN) if you have on-campus employment or authorization to work off campus. If you have on-campus employment, such as a student worker position or graduate assistantship, International Student Services (ISS) will provide you a letter (a Social Security Letter for F-1 students and a J-1 Employment Authorization letter for J-1 students) to take to Social Security Administration (SSA) to apply for your SSN.
If you have been authorized for work off campus (curricular practical training, optional practical training, academic training or severe economic hardship) you do not need to request a letter from ISS before applying at SSA. Take your I-20/DS-2019, passport and I-94 to SSA to apply for the SSN.
Upload the International Student Employment Letter or Graduate International Student Award Letter (must be printed on department letterhead) to the Social Security Letter e-form in MyGlobal.
Submit the On-Campus Employment Authorization e-form in MyGlobal.
Normal processing time for ISS is 5 business days. You cannot apply for an SSN until 10 days after your entry to the U.S., and 2 days after your initial immigration record has been registered in SEVIS.
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a Social Security number (SSN). It does not entitle you to social security benefits and does not change your immigration status or grant employment authorization.
Eligibility
You can request ITIN letters for yourself or your dependent for federal tax reporting or to claim a tax treaty benefit.
Common applicants for an ITIN include:
International student athletes receiving a taxable cash scholarship
Graduate students receiving a taxable scholarship or fellowship
International students from tax treaty countries eligible for reduced tax withholding
F-2 or J-2 dependents filing a tax return jointly
The following types of awards are not subject to taxation and make you not eligible for an ITIN:
Graduate Tuition Scholarship
Global Wildcat Award
Cash scholarships from foreign sources
Application
Applying for an ITIN is a 3-step process.
Step 1: Request ITIN eligibility letters from ISS. This takes up to 5 business days.
Step 2: Once you have received the letters, mail a completed ITIN application to the Internal Revenue Service (IRS). Processing time can be between 1-2 months.
Step 3: Receive your ITIN number in the mail from the IRS. Enter the ITIN into your GLACIER account (F-1 or J-1 visa holders only). This will generate a new tax summary report which you must print, sign and submit to the University Arizona Financial Services office.
ISS will provide informational sessions explaining the tax filing process using GLACIER Tax Prep. These sessions are intended for nonresidents for tax purposes. You can find more information about residency for tax purposes under “The U.S. Tax System” (above). A list of informational sessions can be found below.
Register on the ISS Programs and Events page.
February 14 and 27
March 10 and 31
These sessions will not provide help with the completion of the forms as University of Arizona employees, while in their official role at the UA, are not allowed to act as tax consultants or provide tax advice.
GTP provides the following options for assistance available to users upon login.
Six instructional videos
Frequently Asked Questions
HELP link to submit questions online
If you have problems accessing GTP, please email intl-taxinfo@email.arizona.edu.
Once you have completed your federal tax return using GTP, if it is determined that you are also required to file a state return, you can click on a link to access the fee-based Sprintax program for assistance in preparing your state tax return.
The VITA (Volunteer Income Tax Assistance) Program offers free tax preparation for those earning up to $64,000. Visit the VITA website for locations, information, and frequently asked questions.
ISS does not endorse individual vendors, products or services.
IRS Taxpayer Assistance Center
Tucson Federal Building 1st Floor
300 W. Congress Street
Tucson, AZ 85701
Monday – Friday: 8:30-4:30
520-205-5008
Internal Revenue Service Telephone Assistance
IRS Helpdesk for problems with individual returns: 1-800-829-1040
For automated refund information from the IRS: 1-800-829-4477
Arizona Department of Revenue (for state tax filing)
Tucson Office
400 W. Congress Street
Tucson, AZ 85701
Monday – Friday: 8:00-5:00
1-800-352-4090
The Student and Exchange Visitor Program (SEVP) and United States Citizenship and Immigration Services (USCIS) have reported an increase in the number of scams targeting international students. Often scammers pretend to be government officials in order to obtain personal identifying information and money. They might already know information about you when they call, or they may try to scare you by threatening that you will be arrested or deported if you don’t pay immediately.
The tricks that scammers use are very sophisticated, and it is easy for anyone to fall victim. Here are some tips for protecting yourself from scams:
If payment is needed, you will receive letter on official stationery requesting payment.
Keep your documents in a safe place. You do not need to carry your card around with you.
In the United States, official government websites include “.gov” in the web address. All application forms are free to download.
Reporting a suspected scam will not negatively affect your immigration status. You have the right to protect yourself against identity theft and fraud.
Do not provide personal identifying information or bank information. If you have any doubts about whether it is a scam or a real government official, ask for the caller’s information and a call back number, then call International Student Services at (520) 621-4627 or email us so we can help you report the scam.
