Frequently Asked Questions

What is GLACIER and CINTAX?

GLACIER is the software system used by USC Payroll Office to enter and monitor non-nationals as employees of USC. Please direct GLACIER-related questions to: payroll@usc.edu.

CINTAX is a software program provided by OIS.  It is used to assist non-nationals in their tax reporting at the end of each calendar year. Please direct CINTAX-related questions to: support@cintax.us or ois@usc.edu.

I did not work this year; do I need to file anything?

Yes, even if you do not have a source income in the U.S.  As a nonresident for tax purposes with no U.S. source income, you (and any dependents) must file federal Form 8843 only.  CINTAX can assist you with this.

I worked on- or off-campus this year; must I file an income tax return?

Yes. All F-1/J-1 students, J-1 Scholars, and J-2 dependents who were present in the United States during the tax year, must file a federal and state tax return if they had income in the United States during the tax year.

What should I put in item #10 on the 8843 that asks for me to contact information for my “academic or other specialized program?”

You would put the name of the Dean of your academic department and the general contact info for the acadmic department.

For example, students 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

What is the difference between the 1040NR and the 1040NREZ?

The 1040NR is a longer, more detailed tax form, totaling five pages, which 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.

Most USC students can file the 1040NREZ. Note: Married students from India whose spouse had no U.S. source income should file the 1040NR. See the 1040NR instructions for more information.

Do I need a Social Security Number to file a return?

You need either a U.S. Social Security Number (SSN) or Individual Tax Identification Number (ITIN) in order to file your tax return. The Internal Revenue Service (IRS) will reject returns without these numbers. (Numbers that begin with 999 are not U.S. Social Security numbers).

If you do not have an SSN, CINTAX will assist you with filing out a W-7 to request an ITIN with your tax return.

What is a tax treaty?

Currently the U.S. has tax treaties or agreements with approximately 40 countries and territories under which their citizens may be exempt from all or part of U.S. 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 the USC Payroll System, GLACIER.

When should I file my income tax return?

Tax returns must be post-marked by April 15th.

Where can I get additional U.S. tax forms?

Internal Revenue Service

Where can I get help in preparing my return?

IRS Telephone Advice : 1-800-829-1040

California income tax telephone advice: 1-800-338-0505

IRS Publications: (Via Web or phone 1-800-829-3676)

Pub 519: US Tax Guide for Aliens

Pub 901: Tax Treaties