OIS provides a free online software called Glacier Tax Prep to assist USC non-residents with their federal tax forms. It can be accessed through the OIS portal link below and will assist students with both filling-out the correct federal forms applicable to them (such as the 1040NR/1040NR-EZ and 8843 forms) and generating applicable forms.
If a student does not have a Social Security Number, Glacier Tax Prep will assist them with filling out a request for an ITIN Tax ID number through form W-7. If students have already visited USC University Payroll Services (UPS) to complete an application for an ITIN for a USC job but have not received the number, contact UPS at email@example.com for a copy of the signed W-7 to attach to federal tax forms. If a student has received an ITIN separate from USC employment, please use this number.
Once completed, students should print their forms to sign and mail to the address provided by Glacier Tax Prep. It is strongly encouraged students make copies of all forms and supporting documents and mail the originals with a tracking number to document receipt.
Students must make sure to have all information forms (W-2, 1042-S, 1099, etc.) before they fill out their tax forms in Glacier Tax Prep and mail them. Once the tax forms have been received by the U.S. Government, it is extremely difficult to file an amended return and Glacier Tax Prep or OIS would not be able to assist anyone with this. Also note, non-residents CANNOT E-FILE federal forms but must print, sign and mail hard copies of any tax forms submitted to the U.S. government.
Go to Glacier Tax Prep
Some countries are eligible for varying amounts of income exemption from taxation under tax treaties between their home government and the United States. IRS Publication 901 lists current U.S. tax treaties.
Glacier Tax Prep will assist students in claiming a tax treaty if they are eligible as they complete their federal forms 1040NR or 1040NR-EZ even if form 8233 was not filed with the U.S. government in the applicable tax year. If a student needs to set up a tax treaty withholding exemption with an employer other than USC, they would use IRS form 8233. Please note that tax treaties only pertain to federal and not state or local taxes.
Resident for Tax Purposes
What if I am declared by GTP to be a "resident for tax purposes" and cannot use GTP. Where can I go for help?
Around the US there are government funded VITA sites of trainined volunteers who can assist those who are residents for tax purposes with their forms. However, they are NOT trained on non-resident (NR) forms. To find the VITA site closest to you: