1. When should I file my income tax return?
2. What is GLACIER?
3. What is GLACIER Tax Prep?
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 deadlines for 2012 income reporting this year is (must be postmarked by):
**Federal and State Taxes are due by Monday, April 15**
2. What is GLACIER?
GLACIER is a comprehensive tax compliance system used by USC University Payroll Services for internationals 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 internationals either have jobs through USC or are receiving scholarships and fellowships.
For any questions regarding GLACIER, please contact University Payroll Services either through your Home Department Coordinator or payroll@usc.edu.
3. What is GLACIER Tax Prep?
GLACIER Tax Prep is a web-based tax return preparation system designed exclusively for foreign students, scholars, teachers, researchers, trainees, and their dependents to aid in preparing U.S. federal income tax forms (returns) 1040NR and 1040NR-EZ.
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 2010 will be reported in the Spring of 2011. GLACIER Tax Prep usage and information is supervised by OIS. Please direct GLACIER Tax Prep-usage questions to: support@glaciertax.com.
4. I did not work this year. Do I need to file anything?
Yes, even if you do not have a source of 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. GLACIER Tax Prep can assist you with this.
5. I worked on- or off-campus this year. Must I file an income tax return?
Yes. All non-residents 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.
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?"
You would put the name of the Dean of your academic department and the general contact info for the academic 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
7. 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. Just remember EZ stands for “easy” or a less-detailed form.
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.
8. 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 or 90 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. If you have already visited USC University Payroll Services (UPS) 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 UPS 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 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 University Payroll Services and would enter it in the payroll system GLACIER.
10. Where can I get additional U.S. tax forms or help in preparing my return?
Internal Revenue Service
State of California Franchise Tax Board