You must complete and mail IRS Form 1040-NR and IRS Form 8843. 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. GLACIER helps determine tax residency, withholding rates and income tax treaty eligibility. Taxable earnings for each locality withheld for (includes withholding for Work Locality & Resident Locality, if applicable). The GLACIER Tax Prep system only prepares Form 1040-NR for nonresident aliens. Can I claim the HOPE or the Tuition Tax Credit or the Earned Income Credit? The first time is to create your record in GLACIER and to prepare all the forms necessary to take advantage of a tax treaty. To request W-4 exemption changes within the payroll system, please use the W-4 Tax Information page in Employee Self Service. Form 1040NR and Form 8843 should be mailed to: The Ohio State University strives to maintain an accessible and welcoming environment for individuals with disabilities. Yes. When are Forms W-2 and 1042-S available and how do I receive them? Ohio State employees who take advantage of tuition benefits provided by the university (either for themselves or dependents) should be aware of the tax consequences. The W-4 can be accessed through Employee Self Service, under Time and Pay, W-4 tax Information. The information herein is not to be relied upon to determine your tax, your tax status or to file your tax return. If you are a nonresident alien and you have not received Glacier information, please submit a case in. GLACIER is the name of a software product used by the OSU payroll department to determine the correct amount of federal tax to be withheld from payments made to nonresident aliens. See box #5 on your DS-2019 for category. The difference in the two net pays is the additional taxes on the educational assistance. You will receive income forms only for the income types you received. The benefit is determined by a formula that uses your age, years of service, and eligible final average salary 1 at the time of your retirement.  The form serves as an annual statement that enables you to file your personal income tax return with the Internal Revenue Service (IRS) as well as state and local taxes. Residents and who are receiving payments from The Ohio State University are required to have a GLACIER record. Therefore, a GLACIER record is required even if an international employee, student, scholar or visitor meets the definition of a Resident Alien for Tax Purposes. 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. Not necessarily. With the help of current pay stubs and a copy of last year's tax form, you can check to see if you are withholding the right amount using the IRS Tax Withholding Estimator. But here is the thing, I just found out I am to get more as refund. This amount is computed as follows: Earnings for the year (Jan. 1 - Dec. 31), These items are listed in the Before Tax Deductions section of the paystub, 1.45% Medicare Hospital Insurance Tax withheld on wages reported in Box 5, Dependent care contributions withheld and/or day care reimbursements, Cost of employer provided group term life insurance in excess of $50,000, Cost of employer-sponsored health insurance, IRS Code Section 403(b) tax deferred annuity contributions, IRS Code Section 457 deferred compensation contributions, Adoption Benefit (Adoption Reimbursement), Checked if any contributions were made to PERS, STRS, or an alternative retirement plan (ARP), Cost of personal use of university provided car(s), Appropriate state abbreviation and employer’s state I.D. Due to a tax treaty provision, ONLY students from India may claim the standard deduction on the nonresident forms. The Great Aletsch Glacier is the longest glacier in Switzerland. For most students/scholars, in your first year, you will need to access GLACIER at least two times. The exemption does not apply to F-1, J-1, M-1, or Q-1/Q-2 nonimmigrants who become resident aliens. Once you qualify to file as a resident alien for tax purposes, you may be eligible to claim these credits. If you are just receiving a scholarship or fellowship and are not employed otherwise, then you need an ITIN. For further assistance, go to HR Connection.  In some places there may also be local or city taxes. Received wages covered under a tax treaty, 18  Dependent Personal Services (generally limited to individuals from Canada), 43  Payments to Performers/Artists (signed Central Withholding Agreement required), Determine eligible tax deductions, credits, and allowances, Review eligibility to claim tax treaty benefits, Calculate tax refund or tax due to the IRS. The local or city taxes (work location) are not on a graduated tax system. If you have an SSN you’re set to go use glacier.  The Ohio State University employees may elect to receive their W-2 electronically or on paper. The paper W-2 forms are required to be post-marked no later than January 31 each year. These tax statuses are significant because filing under the incorrect tax designation may result in taxes owed back to the government. View unit pages for individual locations | Admin: 108 Bricker Hall | 190 North Oval Mall | Columbus, Ohio 43210. This timeframe may vary slightly depending upon payroll processing dates. 38:14. No. Additionally, Glacier generates your tax forms and can help you use UCSD's free Glacier Tax Prep (GTP) for your tax return preparation. GLACIER also manages NRA's paperwork, maintains NRA's data and prepares tax forms and required statements.  As a nonresident alien, you are required to file a federal tax return, Form 1040-NR and state tax return Form IT 1040. Fill in your name exactly as it appears on your passport. number, Taxable earnings for state income tax purposes (same as Box #1 if State of Ohio), School district code and school district income tax amount withheld. An email with a password and information about Glacier should arrive two to three weeks after you begin your postdoctoral position. That is, in order to be employed you need an SSN. Do I still have to file? You and Ohio State make contributions to this plan to fund retirement benefits. This is defined by U.S. tax regulations as an international person who has been physically present in the United States for the amount of time required to be treated as a Resident Alien for tax purposes. You can access GLACIER Tax Prep through GLACIER using your GLACIER password and user ID. Anyone receiving payments from a U.S. source, whether they are U.S. residents or internationals are subject to U.S. taxation. The gross pay is 1,920.40, and the net is $531.97. Example #2: Check stub for the same Monthly employee with Education Assistance taxable income of $4,783.50 added. This is defined by U.S. immigration laws and generally means any person who is not a U.S. citizen, U.S. national, U.S. resident, Asylee, Refugee or Permanent Resident.Â. Dependents in F-2 and J-2 status must also file Form 8843. There is a year-to-date amount from a previous semester where the employee has exceeded the $5,250.00 exempt limit. GLACIER communicates the appropriate tax rate to our Payroll Office or Accounts Payable for each individual, and helps the University to make necessary tax withholdings.  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. 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. Note: Visiting Scholars and Researchers from India cannot claim the standard deduction. NOTE: If the employee provides a new Form W-4 claiming exemption from withholding on February 16 or later, it will be applied to future wages, we will not refund any taxes withheld while the exempt status wasn’t in place. Berkeley International Office 2,388 views. The money withheld from your paycheck is an estimate of your tax obligation for the year and will be counted as taxes already paid to … It is to be used only by OSU international students/researchers/scholars.  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. Plan Details.  After asking a few simple questions, the Glacier program will determine your taxation.  Resident Aliens for tax purposes are taxed in the same manner as a U.S. citizen. I am a nonresident alien for tax purposes. To access our forms, log on to Employee Self Service and under the Tax Information folder in the Time and Pay section, click on the View W-2/W-2c Forms link. Some cities require completion of a tax return for all residents. You should check with the city you live in. Itâs a good idea to review all the information in GLACIER when you are doing your tax treaty renewal each year.You will want to also access GLACIER one last time â when you leave OSU. If you want to make changes to tax withholding, login to Employee Self Service. Make sure you have updated your foreign address in Employee Self Service so that your Form W-2 and/or Form 1042-S can be mailed to you if you requested this option. Name of city, town or village for which tax was withheld - Local tax, earnings and name of locality.  Form W-2 reports only wages paid during the calendar year, regardless of when they were earned; that is, it does not include amounts earned but not paid until the next year. It is important to remember your password, user ID and the website address as you may be using GLACIER several times during your stay at OSU.If you get a job at OSU, you should be receiving this email with the password automatically, approximately two to three weeks after you start work. OSU offers this software for free to OSU foreign nationals. It is necessary to have these forms to complete your federal tax return. Once you have signed up for electronic forms, you can print copies of your W-2s for tax years 2013 and onward at any time. There is a good chance you're not having enough withheld if you have more than one job, if your spouse works, if you have income not subject to withholding, such as rent, dividends, interest or capital gains, or if you owe other taxes like self-employment or household employment taxes. This page provides a summary of IRS regulations related to tuition benefits so that you can plan ahead.  Resident aliens for tax purposes follow the same rules as U.S. citizens for taxation. With Ouendan/EBA, Taiko and original gameplay modes, as well as a fully functional level editor. I only worked for a very short time during the year and I didnât earn very much. Terminated employees can contact HR at (614) 247-myHR(6947) or. Glacier Tax Prep FAQ GLACIER TAX PREP Walk-through. If you were in the U.S. even 1 day, you must file Form 8843. If you do not receive this email, contact HRConnection@osu.edu. Customise your investment plan by choosing from a wide range of well-researched unit trust funds.  In certain situations, there could be a tax treaty that may exist to exempt an international person from taxes or there may be regulations that allow a reduction in taxes. The IRS is the agency that issues the ITIN. Form IT 4 NR: A link to the Ohio Statement of Residency form. IRS site provides detailed estimated tax information regarding Fellowships. I am a student from India. (This also means that the first $5,250 in tuition assistance that the university provides to eligible faculty and staff each calendar year for graduate-level courses is not subject to taxation.). The difference in the two net pays is the additional taxes on the education assistance. How to Find Out if You Are Withholding Enough. Iâve heard of GLACIER Tax Prep, what is that?  Therefore, you must file a tax form to calculate the difference between what you owe and what you paid. 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. GLACIER Tax Prep . You’ll simply need a copy of your FEDERAL tax return prepared in GTP, as well as all of your income and immigration documents.Please note that for security purposes, none of your information entered into GTP will be transferred to Sprintax. Do not send original documents with the W-7 form and insure that you follow the directions in the instructions for additional documents you must attach to the W-7 â some of which may require they be notarized by a notary public. With Ouendan/EBA, Taiko and original gameplay modes, as well as a fully functional level editor.  Most local taxes are withheld based on a fixed percentage.  You must file a federal tax return form even if your employer deducted ("withheld") money from your paycheck for federal taxes. Example #4: Check stub for the same Biweekly employee with Education Assistance taxable income of $2,391.75 added. Request for Less than Full-Time Enrollment; J-1 Academic Training Request Form Immigration. You may also view and print Publication 519 from the IRS. Once the university determines that you are a nonresident alien, you will receive an email to your osu.edu email address directing you to the Glacier website with a password for entry. 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. The Glacier Tax Prep system now provides a link to a third party vendor to help with completion of state tax return forms (fee applies). Gross pay is $1,920.40 and the net is $1,326.42. The Ohio State University uses a secure online international tax compliance software called GLACIER. Glacier captures the information required to determine the actual tax status of an international person.  All international persons who are not U.S. The FICA exemption does not apply to spouses and children in F-2, J-2, M-2, or Q-3 nonimmigrant status. What is the deadline for filing my tax return? Do I still have to file Form 8843? Does not apply to those present in the U.S. in F or J non-immigrant status. Prepare all required federal tax returns, statements, and forms for both the student/scholar. I’m an F-1 student and I used glacier tax prep to file my return(as provided by the sch) and sent the paper copy by mail to AUSTIN, TX already. Example #3: Check stub for a Biweekly paid employee without current Education Assistance in the pay. Please see the contact information on the relevant department's page or use our contact form. University employees may choose to access their W-2 statement electronically through Employee Self Service (preferred) or to receive a paper copy mailed to their home address on file. No. The UT Payroll Office will notify you that GTP access is available by early March. Glacier is a web-based computer program that provides a "beginning to end" tax compliance solution. GLACIER Nonresident Alien Tax Compliance is a system that allows Texas A&M University to collect information and make decisions regarding how much you should be paying in taxes based upon many factors that you input. their tax status, tax return filing and the use of the GLACIER and GLACIER Tax Prep systems while they are present at The Ohio State University.  As a nonresident alien, completing Glacier will provide you with a nonresident Alien W-4 form. An email with a password and information about Glacier should arrive two to three weeks after you begin your postdoctoral position. In certain cases, you may receive multiple 1042-S forms with different income codes.Â.  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. If you are a nonresident alien (international student or worker), DO NOT complete the online  W-4 on Employee Self Service system. Required for: J-1 Research Scholars', Sort-Term Scholars, Professors and Specialists ONLY. What should I do? Glacier is a web-based computer program that provides a "beginning to end" tax compliance solution. Do not fill out if you are a 'J-1 Student' or 'F-1 Student'. Yes. You must have valid social security number or an ITIN (Individual Taxpayer Identification Number). GLACIER is a comprehensive tax compliance system used by USC University Payroll Services for international students and scholars working for USC or receiving certain scholarships and fellowships. The W-2 forms will be available on  Employee Self Service if you are an active employee who consented for online delivery. If you are no longer an active employee, your W-2 form will be mailed to your home address listed in  Employee Self Service. Â. GLACIER Tax Prep (GTP) software is designed to assist foreign nationals to prepare their U.S. federal tax return.  So, it is important to know your status to file correctly. The Form 1042-S will indicate the income code, which describes the type of income that you received during the year. UT purchases free access for foreign nationals that have earned income from the university. International persons in H-1B, TN, O-1 or E-3 status are fully subject to FICA tax withholding.  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. Part V: Individuals With a Medical Condition or Medical Problem, If you are filing the Form 8843 only, the deadline to file is June 15.Â, View unit pages for individual locations | Admin: 108 Bricker Hall | 190 North Oval Mall | Columbus, Ohio 43210. If you didn’t have a job and didn’t invest, you don’t need more things.