2020 Federal and State Taxes are due by Thursday, April 15, 2021.

(Please note that no extension has been announced by the IRS for Tax Year 2020)  

GLACIER is a comprehensive tax compliance system used by UW-Madison Payroll Services for
international students working for UW-Madison or receiving certain scholarships and fellowships. Its purpose is to monitor and manage information regarding international students’ tax liability at the federal and state level as well as tax treaty benefits. GLACIER is used when international students either have jobs through UW-Madison, earning taxable income through practical training (CPT or OPT) or are receiving scholarships and fellowships.

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 2020 will be reported in the Spring of 2021. Please direct GLACIER Tax Prep-usage questions to: support@glaciertax.com.

Yes, if identify 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. Or you can find more about Form 

If you arrived in the U.S. as a international student for the first time this January 2021, you do not need to file any tax forms, including Form 8843. You may need to file U.S. taxes next year.

Yes. All non-residents who were present in the United States during the tax year 2020, must file a federal and state tax return if they had income in the United States during the tax year.

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

The Form 1040NR is a longer, more detailed tax form, totaling five pages, which can be used by any non-resident.

The Form 1040NREZ is a simplified version of the same form, which can be completed by non-residents who meet the following requirements (according to www.irs.gov):

• Your only income is from U.S. wages, salaries, tips, refunds of state and local income taxes, scholarship, or fellowship grants

and

• You do not claim any dependents

Just remember EZ stands for “easy” or a less-detailed form.

Many UW – Madison students can file the 1040NREZ. See the 1040NR instructions for more information.

You need either a U.S. Social Security Number (SSN) or Individual Tax Identification Number (ITIN) in order to file your Federal or State income 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).

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.

Glacier Tax Prep
https://www.online-tax.net/

Internal Revenue Service
http://www.irs.gov/contact

Wisconsin Department of Revenue
http://www.revenue.wi.gov/

If you are a student with either an F-1 or J-1 visa and you received U.S.-sourced income during 2020, you may be required to file a:

• Federal Nonresident Alien Income Tax Return (Form 1040NR or 1040NR-EZ)
• Form 8843
• State income tax return for each state where you resided/earned income during 2020(use Form 1NPR for Wisconsin state income tax purposes).

To determine whether you are required to file a federal tax return, see the ‘Who Must File’ of the instructions for Form 1040NR.

To determine whether you are required to file state income tax returns, review the ‘Who Must File’ information on the revenue websites of the states where you lived during 2021. Nonresidents living in Wisconsin during 2021 should review the instructions for Form 1NPR.

International students who are required to file federal taxes must also file the Internal Revenue Services Form 8843, which indicates presence in the United States. They should attach Form 8843 to their tax return.

Before preparing your income tax returns, please wait to receive reporting statements for all income you received in 2021 (i.e., Forms W-2, 1042-S, 1099, etc).

The University of Wisconsin provides free access to Glacier Tax Prep for Nonresidents tax returns if, a student has earned taxable income or if you are on UW-Madison Payroll.  In other words, Nonresident students who earned taxable income in the previous year or who received a UW-Madison scholarship can use Glacier software.

All Nonresident international students must file the IRS Form 8843 if they were a Nonresident Alien present in the U.S. on F, J, M or Q immigration status, even if they did not receive U.S.-sourced income.  Form 8843 is not a tax return, but an informational statement required by the U.S. government. Individuals not required to file an income tax return should mail Form 8843 separately. Dependents (F-2 or J-2, regardless of age) should complete and mail the Form 8843 separately from the F-1 or J-1 international student.

IRS Form 8843 for 2021 taxes must be postmarked and mailed by the June 15, 2022 deadline.

*In general, international students who have been in F-1 and J-1 status for more than five years are considered Residents for federal tax purposes.  Typically, Residents are not required to complete the federal Form 8843.

Top of form:

• Write your FIRST (Given) NAME (if any).
• Write your LAST (Family) NAME.
• Write your Social Security Number or ITIN for your U.S. taxpayer identification number if you have one. If you do not have a social security number or ITIN, leave this field blank.

• Write your address in your home country.
• Write your address in the U.S.

Part I: General Information

1a. Write the visa type (F-1, F-2, J-1 or J-2) you used to enter the U.S. and the date you entered the U.S. on that visa (see I-94 record).

1b.

If you did not change your visa status (for example, from F-1 to J-1 status) since you last entered the U.S., write your visa status again and then “No Change.”

                                                                 Or

If your visa status changed in 2021, enter your new visa status and the date that the change of status became effective.

2.  Enter your country or countries of citizenship during 2021.

3a. Enter the country or countries that issued you a passport.

3b. Enter your passport number(s).

4a. Fill in the number of days you were present in the U.S. for each year on the form.

4b. 4a for year 2021 – number of days on substantial presence test = 4b. If you have been in the U.S. for less than 5 years, your answer to 4b will be the same as 4a.

Part II: Teachers and Trainees

 Complete Part II only if you are a J-1 Professor or Researcher; then sign the form on the reverse (if you are not filing Form 8843 with your tax return).

5. Write: University of Wisconsin-Madison, 500 Lincoln Drive, Madison, Wisconsin, 53706; Tel: 608-262-1234.

6. Write the name, address, and telephone number of your main contact in your host department at UW-Madison.

7. Enter the type of visa you held for each year listed that you were in the U.S. If your visa status changed during any of these years, attach a statement showing the new visa type and the date received. If you were not present in the U.S. for some of the years listed, write “n/a” next to any year that you were not present in the U.S.

8. If you were a researcher, professor, teacher, trainee, or student in the U.S. for any part of 2 of the 6 prior calendar years, mark “Yes”; otherwise, mark “No.” Important: If you mark “Yes,” make sure that all four parts of the exception discussed on p. 3 of Form 8843 (bottom of second column) apply to you. If you do not meet all four conditions listed, you should consult a tax expert, as you may be considered a U.S. resident for tax purposes.

Part III: Student

 Complete Part III only if you are a student; then sign the form on the reverse (if you are not filing Form 8843 with your tax return).

9.  F-1/J-1 Students should write: University of Wisconsin-Madison, 500 Lincoln Drive, Madison, Wisconsin, 53706; Tel: 608-262-1234.

F-2/J-2 Dependents should write: Spouse/dependent of student attending University of Wisconsin-Madison, 500 Lincoln Drive, Madison, Wisconsin, 53706; Tel: 608-262-1234.

10. Write the name, address, and telephone number of your Department Chair/Dean.

F-2/J-2 Dependents should write: Spouse/dependent of student whose Department Chair/Dean is ____________ at University of Wisconsin-Madison, 500 Lincoln Drive, Madison, Wisconsin, 53706; Tel: 608-262-1234.

11. Enter the type of visa you held for each year listed that you were in the U.S. If your visa status changed during any of these years, attach a statement showing the new visa type and the date received. If you were not present in the U.S. for some of the years listed, write “n/a” next to any year that you were not present in the U.S.

12. If you have been in the U.S. as a student, researcher, teacher, professor, and/or trainee for more than five years, mark “Yes”; otherwise, mark “No.” If you mark “Yes,” you must attach a statement to establish that you do not intend to reside permanently in the U.S. (give intended date of departure and description of future plans).

13. If you have not taken any steps to adjust your current nonimmigrant status to that of permanent resident, mark “No”; if you have, mark “Yes” and explain on the lines provided. Important: If you mark “Yes” for both Lines 12 and 13, you should consult a tax expert, as you may be considered a U.S. resident for tax purposes.

Parts IV and V: Professional Athletes or Individuals with Medical Conditions

 Do not complete Parts IV and V.

 Bottom of Form

If you will be filing a tax return (for example, submitting Form 8843 with Form 1040NR or 1040NR-EZ), DO NOT sign the bottom of this form.

*Important: Make a photocopy of Form 8843 for your permanent records.

Mailing Form 8843

If you did not work in the U.S. during the 2021 tax year, send the completed 8843 form by June 15, 2022 to:

Department of the Treasury

Internal Revenue Service Center

Austin, TX 73301-0215

If you DID work in the U.S. during the 2021 tax year, send the completed 8843 form along with Form 1040NR or 1040NR-EZ to the address listed above by no later than April 18, 2022.

*Instructions adapted from University of Wisconsin-Platteville .

The University of Wisconsin cannot provide tax advice or assistance with tax form completion. For private, possibly fee-based consultations, consult a certified tax professional. For information related to taxes please visit the UW Service Center’s website.