International Student's Income Tax Requirements

INTERNATIONAL STUDENTS’ INCOME TAX REQUIREMENTS

The Internal Revenue Service (IRS), the U.S. Government Tax Authority Agency, has issued strict regulations regarding the taxation and reporting of payments made to non-U.S. citizens (including F-1 visa students).  As a result, The City University of New York (CUNY) may be required to withhold U.S. income tax and file reports with the IRS in connection with payments made by CUNY to F-1 visa students, who received payment for services, such as wages/salary as an employee, stipends, or scholarship/fellowship grant. In addition, CUNY is required to report such payments to IRS.

How to file your U.S. Federal Income Taxes

First, make sure that you have the following documents and information before you log into the following free service, GLACIER:

• Queensborough C. C.’s information (name/address/phone for Center for International Education 718-631-6611)
• The GLACIER Tax Prep Access Code (visit the QCC Center for International Education for the Access Code)
• Forms W-2, 1042-S, and/or 1099 (if you received any of this forms)
• Scholarship/fellowship grant letter you may have received (if any)
• A copy of your last year Federal Income Tax return (Form 1040NR or 1040NR-EZ), if you filed a Federal Income Tax return last year.

If you have a GLACIER Tax Prep account:

• Go to http://www.online-tax.net
• Click on “Login Now” and enter your user ID and Password
• If you have forgotten your login information, click on “Forgot Login Information?“

If you do not have a GLACIER Tax Prep account:

• Go to https://www.glaciertax.com/
• Click on “Create New Account“
• Enter the Access Code (visit the Center for International Education for the Access Code).
• Create your User ID and Password.
• Continue until the page “What Would You like to Do Today?”

Deadlines*
If you received wages/salary as an employee, file your taxes on/before April 15, 2020.
If you did not receive wages/salary as an employee, file your taxes on/before June 15, 2020.

*Due to the disruptions caused by COVID-19, the tax filing deadline was extended to July 15, 2020.

U.S. Federal Income Tax forms
The following are the forms that have to be filed for the year 2019. You can download these forms and instructions from the IRS website.

• One of the following forms that apply to your specific case:
  • 2019 Form 1040-NR-EZ (PDF) U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
    • 2019 1040-NR-EZ Instructions

  • 2019 Form 1040-NR or 1040-NR U.S. Nonresident Alien Income Tax Return

    • 2019 Form 1040-NR Instructions
• 2019 Form 8843 Statement for Exempt Individuals and Individuals with a Medical Condition
  • If you are filing a 2019 Form 1040NR or Form 1040NR-EZ, attach Form 8843 to it. Mail your tax return by the due date (including extensions) to the address shown in your tax return instructions.
  • If you do not have to file a 2019 tax return and you have a social security number or an IRS Individual Taxpayer Identification Number (ITIN), mail Form 8843 to:
    • See instructions.
• Form W-7 Application for IRS Individual Taxpayer Identification Number (ITIN)
  • For individual without a social security number.
  • Instruction for the form W-7.
  • See the instruction for special filing procedures
• If you have a specific situation, please visit a tax professional.

How to file your New York State and New York City Income Taxes

In New York State, international students must file State and City of New York taxes if they have worked during the year 2019. If you need help filling out these forms, please visit a tax professional.