This page outlines important annual tax filing requirements for international students and scholars at Tulane, including deadlines, forms, and resources provided by the International Tax Office (ITO).
Annual Tax Treaty Exemption Renewals
Each year, all employees eligible to continue an exemption from tax withholding under a tax treaty in the following tax year are required to submit a new Form 8233 and tax treaty attachments, as well as an updated Tax Summary Report. An email will be sent by the International Tax Office in November to all impacted employees, notifying them to log into GLACIER to update their records and submit new forms for the upcoming year.
All international students and scholars who were present in the U.S. in the previous calendar year for any amount of time on a visa other than a tourist visa must file paperwork with the Internal Revenue Service (IRS).
Tulane will prepare and furnish annual tax statements to all individuals who received payments from the University in the previous calendar year and/or who had a tax treaty exemption.
The type of form(s) you receive from Tulane University depends on your tax situation. Please refer to this table to see what types of forms you may receive.
- If applicable, Form 1042-S will be provided to you either electronically posted or mailed. You will receive email notifications through GLACIER Tax Prep about receiving this form.
- If applicable, Form W-2 can be provided to you electronically through ADP. Instructions to access this form here.
- If applicable, Form 1098-t will be provided by Tulane Accounts Receivable. Instructions to access this form here.
The United States has income tax treaties with a number of foreign countries. Under these treaties, residents of foreign countries are taxed at a reduced rate or exempt from U.S. income taxes on certain types of income received from sources within the U.S.
If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, withholding for certain items of income, and you are eligible for the tax treaty, you can claim the treaty's benefits. To do that, you must complete the GLACIER system and submit the tax treaty form corresponding to your tax residency status and applicable income type to the International Tax Office (ITO).
Tax Treaty Forms:
- Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
- Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
- Form W-9, Request for Taxpayer Identification Number and Certification
A tax return is a form used to report your income, calculate your tax liabilities, and reconcile withholding taxes with the Internal Revenue Service (IRS). Tax withholdings are the income tax that was deducted from each paycheck and sent to the IRS over the course of the year. Filing an annual tax return allows you to request a refund (if tax withholdings are more than tax liabilities) or remit payment (if tax liabilities are more than tax withholdings).
For international students and scholars, there are three tax filing statuses: Nonresident Alien, Resident Alien, and Dual-Status. You must determine your tax residency status (which can be found on your GLACIER Tax Summary Report) and use the tax form corresponding with your tax residency status to file your tax return.
It is your individual responsibility to understand and meet your tax obligations.
File Tax Return as a Nonresident Alien
The International Tax Office has purchased GLACIER Tax Prep (GTP) to assist eligible non-resident aliens who earned in preparing their tax return forms.
GLACIER Tax Prep is a web-based tax return preparation system designed exclusively for nonresident aliens and their dependents. Access information will be sent to students and scholars by March 15 via email.
Important: GLACIER Tax Prep and GLACIER are not the same system.
GLACIER is the nonresident tax compliance system that all foreign nationals receiving payments from Tulane University must complete that provides information about your individual tax status.
GLACIER Tax Prep is a software designed specifically to aid non-resident aliens and their dependents file a federal income tax return.
If you already have a completed GLACIER profile, you may access GTP from your GLACIER account.
Two Way to Access GTP:
- GTP via GLACIER portal: You must already have GLACIER account. After logged into your GLACIER account, from the user menu, select “I am ready to complete my tax return via GLACIER Tax Prep”. After you verify all information is correct or you update any incorrect information, GLACIER will bring you to GTP and you will see the “Welcome to GLACIER Tax Prep” screen. This section “I am ready to complete my tax return via GLACIER Tax Prep” will not be available to individuals who are resident aliens for tax purposes.
- GTP portal with an access code: This option is for nonresident alien individuals who have never used GLACIER. Please contact Tulane ITO for the access code.
F & J Visa Holders with No U.S. Income
If you were in the U.S. under F and J visa and had no income, you still need to file tax Form 8843. Form 8843 is an informational statement the U.S. government requires for nonresident aliens who entered the U.S. with visa types F, J, M, and Q.
Everyone must submit their Form 8843 individually. Please note that if you have a dependent, the dependent must mail their Form 8843 in a separately.
Below are the form and instructions (including deadline information and mailing instructions).
File Tax Return as a Resident Alien
As a Resident Alien, you are subject to tax rules like a U.S. citizen.
Your worldwide income is subject to U.S. taxes. You must report all interest, dividends, wages, or other compensation for services, income from rental property or royalties, and other types of income on your U.S. tax return. You must report whether these amounts are earned within or outside the United States.
Use Form 1040 to file tax returns.
File Tax Return as a Dual-Status Taxplayer
In the year of your tax residency status change, you are generally considered as a Dual-Status taxpayer. The U.S. income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year.
If you are a dual-status taxpayer who becomes a resident during the year and a U.S. resident on the last day of the tax year, you must file Form 1040. Write "Dual-Status Return" across the top of the return. Attach a statement to your return to show the income for the part of the year you are a nonresident. You can use Form 1040NR or Form 1040NR-EZ as the statement.
If you are a resident alien at the beginning of the year and a nonresident at the end, you can file Form 1040NR or Form 1040NR-EZ and attach Form 1040 as the statement. Be sure to mark "Dual-Status Statement" across the top.
For additional information, refer to the IRS web page Taxation of Dual-Status Aliens.
Please note that dual status does not refer to your citizenship, only your U.S. tax residency status.
You can file your Louisiana state tax return at the Louisiana Department of Revenue's website.
