Payroll Services FAQ

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.

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.

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

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.

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.

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.

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

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.

You may view information about foreign taxpayers at an IRS web page at https://www.irs.gov/individuals/international-individuals. 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.

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.

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

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

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

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.

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

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.

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.

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.

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. 

City/Local

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

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

The income code defines the type of income.

• 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

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

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.

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 2650 Kenny Road, Columbus, OH 43210
• 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 2650 Kenny Road, Columbus, OH 43210

• F-2/J-2 Dependents write: Spouse/Dependent of student attending The Ohio State University 2650 Kenny Road, Columbus, OH 43210
• 10 Enter: Amanda Yusko 2009 Millikin Road Columbus, OH 43210 PH#614-292-6101
• F-2/J-2 Dependents write: Spouse/Dependent of student attending The Ohio State University whose Program Director is Amanda Yusko 2009 Millikin Road Columbus, OH 43210 PH#614-292-6101
• 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.

You will have to submit federal and state tax returns to obtain a refund of the taxes withheld. 

You should send tax returns and their related forms and tax payments, if any, in separate envelops to the address indicated in the instructions for the form.  

 Do not send your state income tax return with your federal tax return.

 Do not combine tax payments owed for multiple years on one check.  You must send a separate tax return and check for each year. 

If you are a nonresident alien, you may be able to claim dependents if you are in one of the following categories:

•  A resident of Canada, Mexico, South Korea or India. See IRS publication 519

If both you and your wife are nonresident aliens the answer is generally NO, for federal income tax purposes.  In limited cases, a spousal exemption may be claimed, but this is not the same as filing a joint return and is discussed in the “exemptions” section of the instructions for the 1040NR.  State filing rules may be different.

For information on filing a joint tax return, refer to IRS Publication 519, U.S. Tax Guide for Aliens. 

Generally, no. Only students & scholars from certain countries (Mexico, Canada, Japan, and India) can claim exemptions for their dependents. Specific requirements are outlined on this website.

Nonresident Aliens are not required to report or pay tax on money that they received from sources outside the U.S. If you remain in the U.S. long enough to become a Resident Alien for Tax purposes, then income from ALL sources (both U.S. and foreign) must be reported on the U.S. tax return.

Any of your earnings in the United States are subject to applicable federal, state, and local taxes. Filing tax paperwork, such as a tax return, is a reconciliation that compares what you actually paid in taxes throughout the year to what you should have paid in taxes.

Employers and schools are required by law to withhold taxes from your paychecks or taxable stipend payments. If the taxes that were withheld from your payment are higher than what you should have paid, you will get a refund after filing your tax return ("tax refund"). If taxes were not withheld, or insufficient tax was withheld, then you will owe money at the time of filing your taxes. You declare your income and account for the taxes owed on a form or set of forms called a “tax return.” 

The requirement to file a federal tax return is based on receiving income from U.S. sources – not on receiving “money.” Income can include, but is not limited to: wages, salary, free housing, travel to/from a conference, scholarship, stipend, per diem, prize, award, gambling winnings – income does not have to be paid to you as a check or cash. Generally, if you did not receive any income from U.S. Sources, you are not required to file a U.S. tax return; however, if you are a Nonresident Alien who is present in the U.S. under an F, J, M or Q immigration status, you are required to file Form 8843, regardless of whether or not you have received any income.

Yes. Even if you had no taxes withheld on your income because you were exempt from withholding due to the treaty benefit, you are required to submit a tax return to describe the treaty claim to the IRS.

Any individual who works in the U.S. as an employee is required to apply for an SSN; if an individual does not work as an employee, he or she cannot apply for an SSN. Any individual who receives income from U.S. sources must file a tax return and everyone who is required to file a tax return must have either an SSN or ITIN. Individuals who complete a tax return in GTP and do not have an SSN or ITIN will be prompted to complete Form W-7 to apply for an ITIN in connection with the filing of the tax return