This information is provided as a guide only. International students, scholars and employees should seek professional guidance from the appropriate government agency, a qualified accountant or attorney in order to understand and meet specific tax obligations.
U.S. income tax is collected by the Internal Revenue Service (IRS). The IRS has a special set of regulations, tax forms and publications for international students, scholars and employees in the U.S. A copy of these regulations can be found in IRS publication 519, U.S. Tax Guide for Aliens on the IRS website at www.irs gov
Individuals determined to be a Nonresident alien for U.S. tax purposes pay federal income tax on the income received from U.S. sources. Resident aliens for tax purposes are generally taxed the same way as a U.S. Citizen and pay taxes on their worldwide income. The usual annual deadline to file the appropriate tax forms with the IRS is no later than April 15th.
All nonimmigrants (H-1B, J-1, E-3, TN, etc) can use Glacier Tax Prep (GTP) to determine if you are a US Nonresident or Resident Alien for Tax Purposes. Glacier Tax Prep is only for use by Nonresident Aliens. If GTP determines that you are a Resident Alien for Tax Purposes, you can use commercial tax preparation like TurboTax or you can schedule an appointment with a qualified tax accountant or attorney. You will need your User ID and password to access GTP. Form 1098-T is applicable to Resident Aliens for Tax Purposes only. Please visit https://www.glaciertax.com/Login
Nonresident Aliens and Resident Aliens who DID NOT have earnings during 2022 are required to file a FORM 8843.
For U.S. Nonresident Aliens (NRA) who received income during 2013, FORM 1040NR or 1040NR-EZ and 8843 must be filed.
Documents needed to complete the forms:
- 2 - Wage and Tax Statement (Wages on which you DID NOT claim a tax treaty exemption)
- Salary on which you claimed a tax treaty exemption)
For U.S. Resident Aliens (RA) who received income during 2013, FORM 1040 or 1040EZ and 8843 must be filed.
Documents needed to complete the form:
- -2- Wage and Tax Statement (Wages)
- 1098T, if applicable
US Nonresident Aliens and Resident A liens for Tax Purposes who reside in Pennsylvania and who did earn income during 2013 are required to pay state income tax and must file a FORM PA-40 by April 15, 2014.
For U.S. Nonresident Aliens and Resident Aliens who reside in New Jersey and who did earn income during 2013, FORM NJ-1040 must be filed by April 15, 2014.
Documents needed to complete state forms:
- (Wages or Salary)
- f applicable
*Note, if you lived in another state during the tax yea r and you received income while living there, you will need to file a tax return for that state as long as that state has an income tax.
Should you need to file local taxes, you should receive a FORM from the tax collector assigned to the municipality in which you live. The City of Philadelphia does not require residents to file a personal income tax return.
- -2 (Wages or Salary)
*Note: you may apply wage tax paid to Philadelphia as a credit toward your local earned income tax liability.
HR Payroll Management: Shelley Biagas (215) 926-2240 email@example.com www.temple.edu/hr/departments/Payroll/
Glacier Tax Prep (GTP) https://www.glaciertax.com/Login
Internal Revenue Service (IRS) - (800)-829-1040 www.irs.gov
Pennsylvania Department of Revenue - (717)787-8201 www.revenue.state.pa.us
New Jersey Department of Treasury - (800)323 -4400 www .state.nj.us
Local Taxes in PA - (866)466-3972 www.newpa.com
City of Philadelphia - (215)686- 1776 www.phila.gov
The Substantial Presence Test
A resident alien for tax purposes is a person who is a U.S. citizen or a foreign national who meets either the “green card” or “substantial presence” test as described in IRS Publication 519, U.S. Tax Guide for Aliens.
- F and J student visa holders are considered resident aliens after five calendar years in the U.S.
- J researchers and professors are considered resident aliens after two calendar years in the U.S.
- H-1, TN, and O-1 visa holders are considered resident aliens once they meet the “substantial presence” test.
A non-resident alien for tax purposes is a person who is not a U.S. citizen and who does not meet either the “green card” or the “substantial presence” test as described in IRS Publication 519, U.S. Tax Guide for Aliens.
- F and J student visa holders are considered non-resident aliens during their first five calendar years in the U.S.
- J professors and researchers, are considered non-resident aliens during their first two calendar years in the U.S.
- H-1, TN and O-1 visa holders are considered non-resident aliens until they meet the “substantial presence” test.
The “Substantial Presence Test”
A foreign national in non-immigrant visa status may be considered a resident alien for tax purposes as soon as he/she meets the “substantial presence” test for a calendar year (January 1 to December 31). To meet this test, the person must be physically present in the U.S. on at least:
- 31 days during the current calendar year and
- 183 days during the three-year period that includes the current calendar year and the two years immediately preceding. The individual should count: all the days he/she was present in the U.S. in the current year, 1/3 of the days present in the U.S. the preceding year, and 1/6 of the days present the year before that.
Exceptions to the time counted toward the Substantial Presence Test for students and scholars in F-1 and J-1 status (and their dependents):
- A J-1 professor or researcher who is complying with the requirements of the visa, does not count days for the first two calendar years.
- An F-1 or J-1 student, who is complying with the requirements of their visa, does not count days for the first five calendar years.
The treatment of non-immigrant employment visa holders under the ACA is determined by their federal tax status – while still a "non-resident alien" for U.S. tax purposes, H1-B, TN, O-1 and E-3 holders are not obligated to maintain ACA coverage. Once they become a "resident alien," these visa holders then become subject to the ACA, just like a U.S. citizen or permanent resident.