U.S. Taxes and Your Responsibilities

If you receive U.S. income, you will pay income taxes.

• Yes! Even international students pay taxes.
• U.S. income includes:
  • Wages from U.S. employment
  • Interest earned on U.S. bank accounts and stocks
  • Taxable scholarships

The U.S. tax system is a pay-as-you-go system.

• Your employer estimates your annual income taxes and withholds this amount from each of your paychecks throughout the year.
• When you file your annual U.S. tax forms, the exact amount of annual income tax due is calculated. 

• • If too much was withheld from your paychecks throughout the year you will get a refund.
  • If too little was withheld from your paychecks throughout the year you will have a balance due.

The tax year runs from January 1 - December 31.

Tax forms are due the following year on April 15.

Tax filing status is determined the Substantial Presence Test. This test calculates the amount of time you have been in the U.S. Based on this time period, your tax status will be either Resident Alien or Nonresident Alien. 

F, J, M and Q visa holders are exempt from the Subtantial Presence Test their first 5 calendar years in the U.S. For these 5 calendar years, F, J, M and Q visa holders file as Nonresident Aliens.

Nonresident Alien FIlers

F, J, M and Q visa holders must complete nonresident alien tax form 8843 their first 5 calendar years in the U.S. This is an informational statement provided to the IRS.

F, J, M and Q visa holders with U.S. income must complete nonresident alien tax from 1040NR their first 5 calendar years in the U.S. This is an income statement provided to the IRS.

Nonresident Aliens for tax purposes may NOT file online. Documents must be printed, signed and mailed to the IRS. Nonresident Aliens are encouraged to use providers that specialize in nonresident alien tax filing.

• Filing taxes is your responsibility.
• Everyone's tax situation is different.
• Tax laws change every year.

Resident Alien Filers

Resident Aliens with U.S. income must complete form 1040. Resident Aliens may file with the provider of their choosing.

UNT Employment Forms

• Foreign National Form - Completed upon hire. Provides guidance to UNT on how to estimate your income taxes and taxes on taxable scholarships.
• Form W-4 - Completed upon hire. Nonresident aliens can ONLY claim SINGLE  (even if married.)

Documents Needed to File

• Form W-2 - Shows income from wages and taxes paid - Provided by your employer. 
• Form 1042-S - Shows income from taxable scholarships/bonuses. Mailed to your local street address. Tuition waivers are not taxable.
• Form 1099 - Shows income from investments/consulting work. Provided by banks/employers.

Documents to Send to IRS as Nonresident Alien Filer

• Form 1040NR - All nonresident aliens with U.S. income must complete, print, sign and mail hard/paper copy to the IRS.
• Form 8843 - All nonresident aliens must complete, print, sign and mail hard/paper copy to the IRS.
• Copies of W2 and other documents if applicable.

Other Forms/Documents

• Form 1098T - UNT provides this form to ALL students. If filing as a nonresident alien, this form is for informational purposes only. Nonresident alien filers are not eligible to receive this tax credit. 
• ITIN - an ITIN is required if you are not employed or do not have an ISSN but you do receive taxable scholarships.

Please review the information provided by the UNTSystem Tax Office covering Taxes for Internationals.

You will need to apply for a Social Security Number once you have secured an on-campus job.

If you need to apply for an ITIN, schedule an appointment on Navigate. 

Tax Workshops and Drop-In Sessions are held throughout each Spring Semester.

UNT encourages nonresident alien tax filers to utilize a service that specializes in nonresident alien tax filing.

GLACIER Tax Prep and SPRINTAX specialize in nonresident alien tax filing.

UNT provides a limited number of access codes to students each spring. Access codes allow students to utilize this service at no charge.

• Web-based program created for international students filing as nonresident aliens.
• Provides step-by-step instructions to prepare nonresident alien tax forms (Form 1040NR and/or Form 8843).
• Includes video tutorials, an FAQ, and nonresident alien tax advisor assistance.

Access codes will be sent to your EagleConnect/UNT email address in MID-MARCH. 

• The access code allows you to utilize this service at no cost. Access codes are limited. If the access code limit is reached, users may purchase an individual tax code.
• Once your tax forms are completed, you will print the documents and mail (with payment if taxes are due) to the IRS by April 15.
• Documents may be mailed from Eagle Post on the first floor of the UNT Union. Be sure to include postage.

Access codes are for international students on F ,J, M or Q visas filing as nonresident aliens for their first 5 calendar years in the U.S..

Services  include a substantial presence test to determine your tax filing status (nonresident alien or resident alien.) These alien categories are for tax filing purposes only. They are not related to your immigration status. International students on F, J, M or Q visas are exempt from the substantial presence test their first five calendar years in the U.S..

• If it is determined that you are a nonresident alien, you will continue with the program to prepare your tax forms.
• F, J, M, and Q  students in good visa status are exempt from the substantial presence test for 5 years. This is why most international students at UNT file as nonresident aliens.
• Nonresident aliens tax filers CANNOT file online. Documents must be printed and mailed to the IRS by April 15.
• If it is determined that you are a resident alien, you may file electronically using a provider of your choosing.

Additional Information

• All information entered  is encrypted and secured via SSL technology.
• The program NOT use your email address for any purpose other than to contact you if an error has occurred with your tax form preparation.
• Save your user ID and password. This information is required to access the site at a later date, or in the case of a dropped internet connection.
• If you used the program in a previous year, your  user ID and password should work. If you cannot login, follow the prompts on the screen to recover your account.

• United Way VITA Program. Call ahead to request assistance for nonresident alien tax filing. This service is free. 
• If you need to file state income taxes from another state (Texas does not have state income taxes) Sprintax is an option. Sprintax is similar to Glacier Tax Prep and provides tax form preparation assistance for nonresident alien tax filing.
• Local tax professionals and tax accountants can assist with taxes. Fees vary.