Income Tax Information
All F- and J-status students/scholars (and their dependents living with them) are required to file tax forms each year in the U.S.—regardless of whether or not they earned income. Failure to do so could result in a violation of your immigration status.
If you did earn money while working here, filing a tax form could mean a refund.
Resident and Non-Resident Filing
F-1 status individuals living in the U.S. for more than any part of five calendar years must file as a resident. J-1 scholars having been in the U.S. for more than any part of two calendar years must also file as a resident. All others file as non-residents.
April 15 of each year is the United States tax-filing deadline. All forms must be postmarked on or before that date.
- Federal forms 1040NR-EZ and 8843 must be mailed to:
Internal Revenue Service
Austin, TX 73301-0125
- State form M1 and a copy of your Federal forms 1040NR-EZ and 8843 must be mailed to:
Minnesota Individual Income Tax
St. Paul, MN 55145-0010
Sign up for free Glacier Tax Prep filing software by emailing email@example.com in order to easily prepare your Federal income tax forms. Additional information will be emailed to students every January. This software is available only to St. Cloud State F-1/J-1 students, F-1 students on OPT, J-1 scholars, and the dependents of the aforementioned.
To learn more about Glacier Tax Prep go to http://www.arcticintl.com/gtp.asp .
If you earned income or received a room and board scholarship, you will also need to file a Minnesota Form M1 (Tips to file MN Form M1) for state income tax.
Social Security and Medicare Refunds
According to the Internal Revenue Code Section 3121(b)(19), nonresident students, scholars, teachers, researchers and trainees who are temporarily present in the U.S. (in F, J, M or Q status) may be exempt from Social Security and Medicare taxes.
If these taxes were deducted from your paycheck, and you are exempt (as defined above), you must first try to get a refund from your employer.
W-2: a form from your employer(s) which lists the income you received the previous calendar year
1098-T: a general tuition statement indicating the amount of tuition you paid the previous year; non-resident aliens cannot deduct education credits and should ignore this form
1099INT: a form indicating any interest earned in the previous year on your checking or savings accounts; you do not need to report this on your taxes and can therefore ignore this form
1099-MISC: if you were listed by your employer(s) as a contractor or consultant, you may receive this form in place of a W-2; it serves the same function
The Center for International Studies is neither qualified nor permitted to give individual tax advice. If you have questions, please contact the appropriate government offices:
- Federal Income Tax Information: 1-800-829-1040 or http://www.irs.gov/businesses/small/international/article/0,,id=96431,00.html
- State Income Tax Information: 1-651-296-3781 or http://www.taxes.state.mn.us/taxes/individ_taxpayers/index.shtml
If you are using Glacier Tax Prep, you must contact them via email at firstname.lastname@example.org if you have any questions.