Taxes

Filing Taxes

WHAT DOES "FILING TAXES" MEAN?

If you earn any money from a U.S.-based entity (stipend/wages, loan, scholarship etc.), you must show that you paid enough taxes on your income (most U.S. income is taxed). To show that you paid enough tax, you must file a tax return form to the U.S. Internal Revenue Service (IRS).

 If you paid too much tax, the U.S. government will give you money back (known as a "tax refund"). If you did not pay enough tax, you will be asked to pay what you owe.

 Any international student/scholar who received any income or scholarship in 2024 is REQUIRED by federal law to file a U.S. income tax return by a specific date in April every year, usually April 15.

 All F and J students and their F/J dependents must file the IRS Form 8843 if they are nonresidents for tax purposes, even if they did not earn any income.

WHICH TAX RETURN FORMS SHOULD I COMPLETE?

This depends on how long you have lived in the U.S. Some students who are non-residents for immigration purposes become residents for tax purposes. You should determine your RESIDENCY status for TAX PURPOSES in order to know which tax forms to file.

Students employed by FSU in 2024: If you were employed by FSU in 2024, the Glacier software used by Florida State University makes the resident or non-resident tax determination for you. When Glacier determines that you are a nonresident for tax purposes, you will have access through Glacier to Glacier Tax Preparation software. (You will receive an email when the software is available through Glacier.)

Students not employed by FSU in 2024: If you were not directly employed by FSU in 2024 you need to seek information on your residency for tax purposes by using the Substantial Presence Test. Please look at information about the Substantial Presence Test available through the Internal Revenue Service (IRS) website. Pay attention to the number of years for which F and J students are exempt. If you determine that you are a nonresident for tax purposes and you were employed in 2024 but not by FSU, you can email the CGE front desk (cge@fsu.edu) for the access code to use Glacier Tax Prep software. We have a limited number of licenses and will release the access code as long as licenses are still available.

 

Agency-Sponsored J-1 Status Students: If your immigration status is sponsored by IIE or IREX (see box 2 of your DS-2019), please check with your sponsoring agency regarding tax preparation services that they may require you to use. Do not complete both GRANTAX and another tax prep service. 

Type of Income Form to Fill Out
No income or bank interest only (this should be filed for you AND your dependents) 8843
Wages and/or scholarship/fellowship 1040NR and8843

IMPORTANT note regarding incorrectly issued tax stimulus checks 

In December, the IRS announced that over a million taxpayers did not claim or file a 2021 U.S. tax return to claim the Recovery Rebate Credit ("RRC") – as such, the IRS began simply mailing $1,400 checks to taxpayers who the IRS deemed would have been eligible to claim the credit if a 2021 tax return had been filed.  Unfortunately, the IRS is erroneously issuing these rebate checks to nonresident aliens – who were not eligible to claim it on their 2021 tax return . To have been eligible for this credit, the individual must have been a U.S. citizen or resident alien for U.S. tax purposes for tax year 2021; nonresident aliens were not eligible to claim the RRC.  

If you received this rebate payment from the IRS and you were a nonresident alien for tax purposes in 2021, it is an error.  In such case, you should write "VOID" across the check and mail it back to the IRS; for information on where to return the refund check, please click here.

If you call the IRS and are told by an IRS representative you are entitled to the RRC payment, it is incorrect.  Please refer to Question 1 of the 2021 RRC FAQ page for eligibility requirements. https://www.irs.gov/newsroom/2021-recovery-rebate-credit-topic-c-eligibility-for-claiming-a-recovery-rebate-credit-on-a-2021-tax-return   

If you deposit the check and it is later determined that the check was issued in error, then you must pay the amount back to the IRS, plus interest.  

What do I need to file my tax return?

  • SSN or ITIN 
    • If you do not have an SSN or ITIN, you will need to schedule an appointment with an ITIN acceptance agent who will prepare the required application and your tax return – do not apply for an ITIN without an acceptance agent. DO NOT mail your passport to the IRS with the W-7 form. 
  • For wages earned from work: W-2 (from each employer in 2024 you should receive all W-2 forms by the end of January.)
  • For taxable scholarship/assistantship money: 1042-S
  • For bank interest: 1099-INT.

How I use Glacier Tax Prep Software?

  • If you received any payment or funds from Florida State University in 2024, you will receive an email from GLACIER about how to access a license for GLACIER Tax Prep, an online tax preparation software which will help you with your tax returns if you are a non-resident for tax purposes.
  • NOTE: There are a limited number of FREE licenses, available on a first come first served basis. If you did not earn income from FSU during 2024 but you earned income from a non-FSU entity, email the CGE front desk, CGE@fsu.edu. If Glacier Tax Prep licenses are still available, you will be offered one.
  • Attention U.S. Government scholarship recipients: If you are a U.S. Government scholarship recipient, please DO NOT use GLACIER Tax Prep before checking with your sponsor (IIE, LASPAU, Amideast, VEF, USAID) regarding their procedures for tax filing.

How do I file my tax return?

If you are a non-resident for tax purposes, you must print off your forms and MAIL them to the IRS office. The IRS address will be listed on the tax return form or its instruction page.

NOTE: The state of Florida does not have a separate state income tax, but some states do. If you were previously employed in another state with a state income tax, you may be required to file an additional tax form. Check the http://www.irs.gov website for information on taxation for that state.