Nonresident Alien Taxation

International Tax

Anyone receiving payments from a U.S. source, whether they are U.S. residents or internationals are subject to U.S. taxation. There are specific regulations and processes required for determining the tax withholdings for international persons.  In certain situations, there could be a tax treaty that may exist to exempt an international person from taxes or there may be regulations that allow a reduction in taxes.   

There are four definitions that are important to the international tax process:

Nonresident Alien for Tax purposes

This is defined by U.S. tax regulations as an international person who has not been physically present in the United States for the amount of time required to be treated as a Resident Alien for Tax purposes.  The status is determined based on the substantial presence test and the visa type of the individual.

Resident Alien for Tax purposes

This is defined by U.S. tax regulations as an international person who has been physically present in the United States for the amount of time required to be treated as a Resident Alien for tax purposes.  The status is determined based on the substantial presence test and the visa type of the individual.  Resident Aliens for tax purposes are taxed in the same manner as a U.S. citizen.

Nonresident Alien

This is defined by U.S. immigration laws and generally means any person who is not a U.S. citizen, U.S. national, U.S. resident, Asylee, Refugee or Permanent Resident. 

U.S. Resident

This is defined by U.S. immigration law and generally means any person who is a U.S. citizen, U.S. national, Asylee, Refugee or Permanent Resident.

The Ohio State University uses a secure online international tax compliance software called GLACIER.  Glacier captures the information required to determine the actual tax status of an international person.  All international persons who are not U.S. Residents and who are receiving payments from The Ohio State University are required to have a GLACIER record.  Therefore, a GLACIER record is required even if an international employee, student, scholar or visitor meets the definition of a Resident Alien for Tax Purposes.  


Glacier

As a foreign national, you may already know how daunting understanding your tax obligations can be. That's why the university has provided you with a program called Glacier.  Glacier is a web-based computer program that provides a "beginning to end" tax compliance solution.  Once the university determines that you are a nonresident alien, you will receive an email to your osu.edu email address directing you to the Glacier website (www.online-tax.net) with a username and password for entry.  After asking a few simple questions, the Glacier program will determine your taxation.

The Glacier system does the following:

  • Makes tax residency, withholding, and income tax treaty determinations
  • Provides all taxation paperwork
  • Manages all paperwork
  • Maintains individual taxation data and individual tax treaty data
  • Provides year-end taxation documents
  • Provides a process for completing a Federal tax return online (paper submission of the forms is required)  

Throughout the year, international persons should update their individual Glacier record if any of the following changes occur:

  • Immigration status (change in visa types)
  • Departure date
  • Dates present in the United States
  • E-mail and home address
  • Social Security Number or ITIN

After updating your information, your forms should be re-submitted as instructed.

If you are a nonresident alien and you have not received Glacier information, please submit a request through HR Connection.               

If you are a nonresident alien (international student or worker), DO NOT complete the online W-4.  Making changes on the online W-4 may cause an error in your tax withholdings.  As a nonresident alien, completing Glacier will provide you with a nonresident Alien W-4 form.

If you have not received your username and password for Glacier, please submit a request with your formal first and last name, your OSU ID# and your pay frequency (biweekly or Monthly) to HR Connection.   

Disclaimer: This is general information designed to assist nonresident aliens with questions about their tax status, tax return filing and the use of the GLACIER and GLACIER Tax Prep systems while they are present at The Ohio State University. The information herein is not to be relied upon to determine your tax, your tax status or to file your tax return. Employees at OSU are not trained to assist with tax matters. It is suggested you consult with a tax professional to assist you.
 

I’ve heard about the GLACIER software at OSU. What is it?

GLACIER is the name of a software product used by the OSU payroll department to determine the correct amount of federal tax to be withheld from payments made to nonresident aliens. The term payments include payments for work at OSU as an employee, payments received as a result of a scholarship or a fellowship and any other payments made to you by OSU.

Why should I complete the questions asked of me in the GLACIER system?

Since you may be eligible for the benefits of a tax treaty between your home country and the US, you will want to complete GLACIER. The benefits of many tax treaties allow you to be exempt from federal tax on your payments from OSU. Note: The mere existence of a tax treaty between the US and your home country does not guarantee that you are eligible to receive this benefit. You must qualify for the tax treaty before you can receive any benefit of a tax treaty. Note: A tax treaty between the US and your country of residence only applies to federal tax, it does not apply to state – (however, the State of Ohio currently honors the tax treaties), city tax or Medicare tax – so even if you qualify for the benefit of a tax treaty with your home country there will still be other tax deductions from your paycheck.

What happens if I don’t complete GLACIER?

GLACIER prepares all the forms necessary to take advantage of a tax treaty between the US and your country of residence. Without the completion of GLACIER and the submission of the GLACIER forms to the payroll office the maximum amount of federal tax must be withheld from your payment. If you are employed by OSU and do not complete GLACIER the rate of tax to be withheld from your paycheck is set by law at 30%. If you are receiving a scholarship or a fellowship, the rate of tax is set by law at 14%.

How do I get into the GLACIER software system?

Access to GLACIER is controlled by passwords issued by GLACIER. You will receive a password and the website address of GLACIER via e-mail. The e-mail will come from an address of support@online-tax.net. It is important to remember your password, user ID and the website address as you may be using GLACIER several times during your stay at OSU.
If you get a job at OSU, you should be receiving this email with the password automatically, approximately two to three weeks after you start work. If you do not receive this email, contact HRConnection@osu.edu.

How often do I have to access GLACIER?

For most students/scholars, in your first year, you will need to access GLACIER at least two times. The first time is to create your record in GLACIER and to prepare all the forms necessary to take advantage of a tax treaty. The second time you will need to access GLACIER is to ‘renew’ your tax treaty. The forms produced by GLACIER are only valid for one year, thus, they need to be completed each year, printed and signed by you and sent to the payroll department – the address to send the forms to is printed on the forms that GLACIER produces (you’ll need to send required copies of other requested documents as well).
You may also access GLACIER at any time to update your information – for instance, if your Visa status changes, if your address in the US changes, if your anticipated departure date changes. It’s a good idea to review all the information in GLACIER when you are doing your tax treaty renewal each year.
You will want to also access GLACIER one last time – when you leave OSU. Just indicate that you are receiving no payments of any kind and submit the record. This will stop reminder emails to you when it is no longer necessary for you to have a record in GLACIER.

Do I need a Social Security Number?

If you are employed at OSU you will need a Social Security Number (SSN). If you don’t have an SSN you will need to apply for one from the Social Security Administration. This is done by completing Form SS5, Application for SSN. You will also need a letter from the Office of International Affairs with the SS5. You can apply in person at the local Social Security Office. The Form SS5 is available on the Internal Revenue Service website at www.irs.gov, click on Forms and Publications, then Form and Instruction Number, and scroll through a listing of form numbers until you see Form SS5. You will receive a receipt from the Social Security Administration at the time of application. Approximately six to eight weeks later you will receive the actual SSN. If you are not employed by OSU (for instance only receiving a scholarship or fellowship with no work or service requirement you are not eligible for an SSN and you will need to apply for and ITIN (Individual Identification Number) from the Internal Revenue Service – see below, “What is an ITIN Number?”.

What do I do with the Social Security Number once I receive it?

You will need to re-enter GLACIER and input the SSN, then print all the forms GLACIER prepares for you, sign them and submit them to the address on the form.
You should also notify the Office of the University Registrar and email HRConnection@osu.edu your valid SSN.  All of these notifications are necessary as you may have been assigned various temporary numbers until you have received your valid SSN.

What’s an ITIN number? Is it the same as a Social Security Number?

An ITIN (Individual Taxpayer Identification Number) is a number assigned by the Internal Revenue Service, not the Social Security Administration. It is not the same as an SSN, an ITIN is not to be used for employment purposes. An ITIN number is only used for tax purposes. That is, in order to be employed you need an SSN. If you are just receiving a scholarship or fellowship and are not employed otherwise, then you need an ITIN.

You must apply for an ITIN using a form W-7. The W-7 is available on the IRS website at www.irs.gov, click on Forms and Instructions then Forms and Instruction Number and scroll to the W-7 form. The W-7 form must be mailed to the IRS office at the address in the instructions with the W-7 form. You cannot take it to the IRS office nor is it to be mailed to the OSU Payroll Department. The IRS is the agency that issues the ITIN. Do not send original documents with the W-7 form and insure that you follow the directions in the instructions for additional documents you must attach to the W-7 – some of which may require they be notarized by a notary public. You will also need a letter from the Office of International Affairs to accompany your form W-7 stating you are not employed by the University and do not qualify for an SSN.

What do I do with the ITIN (Individual Taxpayer Identification Number) once I receive it?

When the ITIN number is received from the IRS you will need to re-enter GLACIER and input this valid number, print sign and submit the GLACIER forms to the address on the form. You should also notify the Office of the University Registrar and email HRConnection@osu.edu.

What’s a Tax Treaty?

A Tax Treaty is an agreement between the United States and other countries. Currently there are approximately 66 different tax treaties in effect. Some of the tax treaties allow a student/researcher/scholar to receive income in the US without it being taxed by the federal government. There are several limitations on this benefit such as the amount of money received, the time you receive the money, your length of stay in the US, your visa status, the status in which you entered the US and others. To determine if you are eligible for a tax treaty you will need to complete the information in the GLACIER system (see above), print, sign and submit the forms that are prepared by GLACIER.

I’ve heard of GLACIER Tax Prep, what is that?

GLACIER Tax Prep is a tax return preparation system. OSU offers this software for free to OSU foreign nationals. Each year you will be required to file a federal income tax return. The GLACIER Tax Prep system only prepares Form 1040-NR for nonresident aliens. It does not prepare Form 1040, used by permanent resident aliens. It is to be used only by OSU international students/researchers/scholars. You can access GLACIER Tax Prep through GLACIER using your GLACIER password and user ID. GLACIER Tax Prep is not available generally until March and is used to prepare tax returns for the previous year.

What do I do if I am a Permanent Resident Alien (have a green card)?

If you have a green card and receive an email about GLACIER, please email HRConnection@osu.edu with a copy of your green card. 

           


Filing Taxes in the United States

As an international student or scholar the income you earn in the U.S. is subject to taxation. Each year, the Internal Revenue Service (IRS) and the State taxation department require all individuals that earn income in the United States to file a tax return, which is due on April 15 of the following year.  As a nonresident alien, you are required to file a federal tax return, Form 1040-NR and state tax return Form IT 1040.  As an employee of The Ohio State University, you can complete your federal tax return (1040-NR) through the Glacier (Glacier Tax Prep) software.

About U.S. Taxes

The United States has several different sets of tax laws. Federal tax law applies to taxes paid to the United States government. State tax laws apply to taxes paid to the state in which you work and/or live.  In some places there may also be local or city taxes.  It is important to comply with all federal, state, and local tax laws that apply to you.

The federal and state tax system is based on a graduated tax system, which means that the percentage of tax a person pays is dependent on the amount of income they earn and the number of dependents they have (nonresident aliens can only claim one dependent, unless they are a resident of Canada, Mexico, South Korea or student from India).  If you earn a smaller income, you pay a smaller percentage in tax, but if you earn a larger salary, you pay a higher percentage. The local or city taxes (work location) are not on a graduated tax system.  Most local taxes are withheld based on a fixed percentage.  For example, Columbus taxes are a fixed 2.5 percent.

As a Nonresident Alien am I required to file a tax return with the federal government each year?

Yes, you are required to complete a form and file it with the Internal Revenue Service each year. These returns are due to be filed each year by April 15.

I’m leaving the country before I can file my taxes. What should I do?

Make sure you have updated your foreign address in Workday so that your Form W-2 and/or Form 1042-S can be mailed to you if you requested this option. W-2 Forms are distributed electronically and Forms 1042-S can be distributed electronically if you opted for this delivery method. Download the appropriate forms and instructions from the IRS website and file your US taxes from abroad. Save copies of all forms submitted for your tax records.

Should I keep copies of my tax returns and other tax forms?

Yes. Always keep copies of your tax return, W-2, 1042-S, 1099 bank interest statements and any other pertinent forms as proof that you have filed. The IRS can audit individual returns for up to 3 years following the filing deadline and your tax records are essential in assisting you in an audit.

I’m unable to file by the deadline, what do I do?

File Form 4868, “Extension of Time to File” which extends the deadline to file until August 15. If you owe any taxes though, you must still mail your estimated tax payment by April 15 or you will be assessed penalty and interest charges as of April 15 on any payment owed.

Can I e-file my returns?

No. You must complete, sign, and mail in your forms to the following address:

Form 1040NR and Form 8843 should be mailed to:
Internal Revenue Service Center
Austin, TX 73301-0215

What is the deadline for filing my tax return?

If you are filing Form 1040-NR, the deadline to file is April 15. If you are filing Form 8843 only, the deadline to file is June 15.

Where can I find additional information about my tax responsibilities?

You may view information about foreign taxpayers at an IRS web page at http://www.irs.gov/businesses/small/international/index.html. You may also view and print Publication 519 from the IRS. You may also review the Office of International Affairs website at http://oia.osu.edu.

I’m a nonresident alien and I received a prize or award and federal tax was withheld from it – I’m covered under a tax treaty, why was tax withheld?

There is no exclusion under any tax treaty from federal tax on prizes and awards given to nonresident aliens. Scholarships and Fellowships are often referred to as an award but there is a distinction between prizes and awards and scholarships and fellowships.

I’m an F-1 or J-1 student and I had no U.S. earned income or scholarships for the year. Do I need to file?

Yes. You must file IRS Form 8843. Dependents in F-2 and J-2 status must also file Form 8843.

I only arrived in the U.S. in December and I didn’t work. Do I still have to file Form 8843?

Yes. If you were in the U.S. even 1 day, you must file Form 8843.

I only worked for a very short time during the year and I didn’t earn very much. Do I still have to file?

Yes. If you had any U.S. source earned income, you will need to file IRS Form 1040-NR and Form 8843.

I am a nonresident alien for tax purposes. Can I claim the HOPE or the Tuition Tax Credit or the Earned Income Credit?

No. Nonresident aliens cannot claim the HOPE or Tuition Tax Credit or the Earned Income Tax Credit. Once you qualify to file as a resident alien for tax purposes, you may be eligible to claim these credits.

I have a student ID starting with the numbers 997 or 998 that looks just like a social security number. Can I use this number as my taxpayer identification number?

No. You must have valid social security number or an ITIN (Individual Taxpayer Identification Number).

I just received my W-2 from for the wages I earned last year. Can I file my taxes now?

Not necessarily. If you are from a country which has a tax treaty with the U.S., or you received a U.S. based scholarship or fellowship, you may also receive Form1042-S electronically, if you elected this option in GLACIER. This form is generally made available to you by March 15 and you will need both forms before you can file.

I am a student from India. Can I claim the standard deduction?

Yes. Due to a tax treaty provision, ONLY students from India may claim the standard deduction on the nonresident forms. Note: Visiting Scholars and Researchers from India cannot claim the standard deduction.

Residency and Non-Residency for Tax Purposes

U.S. tax law categorizes people as resident aliens or nonresident aliens for tax purposes only, which is not necessarily the same as residency according to immigration law.  Resident aliens for tax purposes follow the same rules as U.S. citizens for taxation.  For a nonresident alien for tax purposes there are special taxation rules that apply.  There are also special rules that apply specifically to F-1 students, J-1 students and scholars and H-1 employees who are nonresident aliens for tax purposes. These tax statuses are significant because filing under the incorrect tax designation may result in taxes owed back to the government.  So, it is important to know your status to file correctly. Nonresident aliens for tax purposes are taxed on U.S. source income.

The U.S. Department of Treasury Internal Revenue Service Publication 519 explains the rules used to determine tax residency for those who are not U.S. citizens.  

Nonresident alien for Tax Purposes

Federal

If you are in F, J or H status and a nonresident alien for tax purposes:

If you received U.S. source income in the current calendar year, you are required to file a federal tax return with the IRS (Internal Revue Service).  You must complete and mail IRS Form 1040-NR and IRS Form 8843.  You must file a federal tax return form even if your employer deducted ("withheld") money from your paycheck for federal taxes.  The amount that is deducted from your paychecks is an estimated amount, so you may in fact, owe tax if an insufficient amount was withheld based on the IRS standard amounts.  If the estimated amount deducted from your paychecks is higher than what you should have paid based on the IRS standard, you may receive a refund of taxes.  Therefore, you must file a tax form to calculate the difference between what you owe and what you paid.  Even if a tax treaty was applied to your paychecks during the year and the amount you owe in taxes is reduced or eliminated, you are still required to file a federal tax return with the IRS.  You would file IRS Form 1040-NR and Form 8843.  The GLACIER Tax Prep link on the Glacier system will provide these forms, if applicable. Not filing a tax return is a violation of U.S. tax law.

Filing tax documents each year is an important part of maintaining your immigration status and is a federal requirement for international visitors and their dependents.  Not filing your required taxes documents could lead to penalties, such as a fine, or even negatively impact your immigration status.

If you apply for future immigration benefits, such as H-1B, Permanent Residency, or other statuses, you will likely be asked to provide copies of tax filings for all previous years you were in the U.S.  If you forgot or didn't file in previous years when you should have, the IRS recommends that you file now for previous years. You can find the relevant forms from past years on the IRS website. The IRS expects you to file your taxes each year--even if you file late.  Penalties for late filing may include fines, interest on taxes owed, or other consequences. 

Form 8843

IRS Form 8843 is a tax form used by foreign nationals to document the number of days spent outside of the U.S. and to help determine tax responsibility.  All F and J foreign nationals (and their F-2/J-2 dependents) who are nonresident aliens for tax purposes are required to file Form 8843. You will file this form whether or not you received income or are filing a tax return.  You must file Form 8843 if BOTH of the following conditions are met:

  1. You were present in the U.S. in F/J status for any portion of the previous calendar year (the year for which you are filing)
  2. You are a nonresident alien for tax purposes.

 

Dependents (including children, regardless of age) should complete a separate Form 8843 independent of the F-1/J-1.

 

State

Some international students and scholars are required to file a State of Ohio Tax Form: http://tax.ohio.gov/.  If you worked in more than one U.S. state during the past calendar year, you may have to file tax returns in all the states in which you resided or worked. You should check the state revenue website of the other state(s) where you worked or lived for assistance in determining your tax filing obligations.  The GLACIER Tax Prep link on the Glacier system only provides assistance with the Federal tax return.  The Glacier Tax Prep system now provides a link to a third party vendor to help with completion of state tax return forms (fee applies).  

City/Local

Some cities require completion of a tax return for all residents.  You should check with the city you live in.

Where do I mail my tax return?

Form 1040-NR and Form 8843 should be mailed to:
Internal Revenue Service Center
Austin, TX 73301-0215

Form 1042-S

In order to complete your tax return, you will need some basic information about your employer, as well as detailed information about your income that you earned during the tax return year.  As a nonresident alien, you will receive tax information through Form 1042-S for your tax treaty exemption amount or for your fellowship payments.  As a nonresident alien you may receive a form W-2 for income that was not covered under the tax treaty exemption or non-fellowship income.

Ohio State is required to furnish your yearly 1042-S by March 15 of the following year. You may elect to receive your 1042-S online through Glacier.  Otherwise, you will receive a copy of your Form 1042-S by U.S. Mail.

Some nonresident aliens may receive both a W-2 and a 1042-S.  If you consented for online delivery of your W-2, you can access it via Workday.

A 1042-S Form is a year-end tax document given to a Nonresident Alien who:

  1. Received wages covered under a tax treaty
                          or
  2. Received Fellowship payments

A Form 1042-S will be generated for all of the above through Glacier. The Form 1042-S will indicate the income code, which describes the type of income that you received during the year.

In certain cases, you may receive multiple 1042-S forms with different income codes. 

When are Forms W-2 and 1042-S available and how do I receive them?

Forms W-2 and 1042-S are forms used to report to you and the IRS how much money you received in a year and if any tax was withheld from those payments. Both forms are delivered to you online. The W-2 is delivered online and the Form 1042-S is delivered electronically to you through the GLACIER system. The Form W-2 is made available on January 31 of each year and the Form 1042-S is made available to you no later than March 15 of each year. It is necessary to have these forms to complete your federal tax return. Email notifications are sent to you when each form is becomes available for you to view and print. It is necessary for you to opt in or sign up to receive these forms electronically. For the 1042-S form, you opt in while in the GLACIER system and you may visit the Payroll web page to learn more about receiving your W-2 online.

Income Codes

  • 16  Scholarship or Fellowship
  • 17  Independent Personal Services
  • 18  Dependent Personal Services (generally limited to individuals from Canada)
  • 19  Teaching or Research
  • 20  Studying and Training
  • 42  Payments to Performers/Artists
  • 43  Payments to Performers/Artists (signed Central Withholding Agreement required)
  • 54  Other Income

Form W-2 reports all taxable wages you received from The Ohio State University during the calendar year and all taxes withheld from those wages.  The form serves as an annual statement that enables you to file your personal income tax return with the Internal Revenue Service (IRS) as well as state and local taxes.  Form W-2 reports only wages paid during the calendar year, regardless of when they were earned; that is, it does not include amounts earned but not paid until the next year.  The Ohio State University employees may elect to receive their W-2 electronically or on paper.  The paper W-2 forms are required to be post-marked no later than January 31 each year.

The W-2 forms will be available on Workday if you are an active employee who consented for online delivery.  If you are no longer an active employee, your W-2 form will be mailed to the last home address we have listed for you in the HR system. 

Glacier Tax Prep

GLACIER Tax Prep (GTP) software is designed to assist foreign nationals to prepare their U.S. federal tax return.  GLACIER Tax Prep is available for Ohio State University students and scholars.

GLACIER Tax Prep is able to provide the following services:

  • Determine your U.S tax residency status
  • Determine eligible tax deductions, credits, and allowances
  • Review eligibility to claim tax treaty benefits
  • Calculate tax refund or tax due to the IRS
  • Prepare all required federal tax returns, statements, and forms for both the student/scholar.

Before logging into GLACIER Tax Prep, make sure you have the following items:

  1. Any income tax documents you received for the appropriate tax year (Form W-2, Form 1042-S, etc.)
  2. Passport
  3. Copy of last year's nonresident tax return, if you filed a return
  4. A tax filing number (either ITIN or SSN) for both yourself and any dependents you wish to claim on your tax return.
    • Note: only students from Mexico, India, Canada, and South Korea are able to claim their dependents on their tax returns under very specific circumstances.

Please make sure you have all your income documents before starting GTP to avoid filing your taxes incorrectly. You will receive income forms only for the income types you received.  For example, if you received a Fellowship, then you will receive Form 1042-S.  If you did not have a job with wages, then you will not receive Form W-2.

Glacier Tax Prep FAQ GLACIER TAX PREP Walk-through

Tax Treaties

The United States has tax treaties with a number of foreign countries. Under these treaties, residents of foreign countries are taxed at a reduced rate, or are exempt from U.S. federal and state taxes on certain types of income and/fellowship payments they receive from sources within the United States. These reduced rates and exemptions vary among countries and specific types of income.  If the treaty does not cover a particular type of income, or if there is no treaty between your country and the United States, you must pay tax on that income.  For the list of tax treaty countries and their treaties, reference the IRS Publication 901.

FICA Tax and Exemptions

General Student FICA exemption:

FICA taxes do not apply to payments received by students employed by a school, college, or university where the student is enrolled full time and pursuing a course of study.

International Student and Scholar FICA exemption:

International students, scholars, professors, teachers, trainees, researchers, physicians and other nonresident aliens for tax purposes present in the United States in F-1, J-1, M-1 or Q-1/Q-2 nonimmigrant statuses are exempt from FICA taxes on wages.

Limitations on FICA exemption for International Persons:

  • The FICA exemption does not apply to spouses and children in F-2, J-2, M-2, or Q-3 nonimmigrant status.
  • The exemption does not apply to F-1, J-1, M-1, or Q-1/Q-2 nonimmigrants who change to an immigration status which is not exempt or to a special protected status.
  • The exemption does not apply to F-1, J-1, M-1, or Q-1/Q-2 nonimmigrants who become resident aliens.
  • The FICA exemption only applies to international persons in F-1, J-1, M-1, Q-1, or Q-2 visas and who are still classified as nonresident aliens for tax purposes under U.S. tax regulations.
  • International students in F-1 and J-1 nonimmigrant status are entitled to the FICA exemption for the first 5 calendar years of physical presence in the United States. After this period of time has passed, international students are classified as Resident Aliens for Tax Purposes and are subject to FICA tax withholding.  However, if they remain students (primarily) they may be able to claim the Student FICA exemption.
  • The five-year exemption permitted to F-1 and J-1students also applies to any period in which the international student is in "optional practical training" allowed as long as the foreign student is still classified as a nonresident alien for tax purposes.
  • International scholars, teachers, researchers, trainees, physicians, other non-students in J-1, Q-1 or Q-2 nonimmigrant status who have been in the United States less than two calendar years are classified as nonresident aliens for tax purposes and are exempt from FICA taxes for that two-year period of time.  However, once the two calendar years have passed, this group of international persons is classified as resident aliens for tax purposes and is subject to FICA tax withholding. 
  • Spouses and dependents of alien students, scholars, trainees, teachers, or researchers temporarily present in the United States in F-2, J-2, or M-2 status are NOT exempt from Medicare taxes, and are fully liable for Medicare taxes on any wages they earn in the United States. International persons in H-1B, TN, O-1 or E-3 status are fully subject to FICA tax withholding. No FICA exemption is available to persons in these visa categories.

Form 8843 - Instructions for required fields

  1. Download the Form 8843 off the IRS web site
  2. Fill in your name exactly as it appears on your passport
  3. For the box requesting your U.S. taxpayer identification number, write in your Social Security or Individual Taxpayer Identification Number (ITIN).  If you do not have either one of these, leave it blank.

Part I: General Information

Required for: Everyone completing Form 8843

  • 1a Enter your status (i.e. F-1, J-2, H-1B, etc.) that you used to enter the U.S. most recently and the date you entered
  • 1b Your current nonimmigrant status should be the same as #1a unless you changed status while in the U.S.  If you requested a change of status (e.g. you entered the U.S. in H-1B status and without leaving changed to F-1) in the U.S. enter your current non-immigrant status (F or J) and the date that your change of status was approved (see I-797 form).  Otherwise, all you need to do is enter your current non-immigrant status as you stated in #1a; no date is required.
  • 4a Count the number of days you were physically present in the U.S. in each of the last 3 calendar years.  Make sure to enter the actual number of days you were present. Exclude days when you were outside of the U.S.
  • 4b Substantial Presence Test: enter the number of days you were present in the U.S. during the tax year.  This should be the same number that you entered in the first blank on #4a.

Part II: Teachers and Trainees

Required for: J-1 Research Scholars', Sort-Term Scholars, Professors and Specialists ONLY. See box #5 on your DS-2019 for category. Do not fill out if you are a 'J-1 Student' or 'F-1 Student'.

  • 5 Enter: The Ohio State University 901 Woody Hayes Drive, Columbus, OH 43210 PH#614-292-2311
  • 6 – 8 Answer each question according to your individual situation.

Part III: Students

Required for: F-1 and J-1 Students (and F-2/J-2 dependents) ONLY

9 Enter: The Ohio State University 901 Woody Hayes Drive, Columbus, OH 43210 PH#614-292-2311

  • F-2/J-2 Dependents write: Spouse/Dependent of student attending The Ohio State University 901 Woody Hayes Drive, Columbus, OH 43210 PH#614-292-2311
  • 10 Enter: Gifty Ako-Adounvo 1712 Neil Ave,  #100 Columbus, OH 43210 PH#614-292-2311
  • F-2/J-2 Dependents write: Spouse/Dependent of student attending The Ohio State University whose Program Director is Gifty Ako-Adounvo 1712 Neil Ave,  #100 Columbus, OH 43210 PH#614-292-2311
  • 11 – 14 Answer each question according to your individual situation.

Part IV: Professional Athletes

Leave all spaces blank. Does not apply to those present in the U.S. in F or J non-immigrant status.

Part V: Individuals With a Medical Condition or Medical Problem

Leave all spaces blank. Does not apply to those present in the U.S. in F or J non-immigrant status.

Signature Section

Required for: Everyone completing Form 8843

  • Sign and date the bottom of page 2

 

Deadline for submitting the forms:

If you are filing the Form 8843 only, the deadline to file is June 15.