Foreign Nationals
Foreign nationals can be considered either resident alien or nonresident alien in terms of U.S. tax residency status. Nonresident Alien (NRA) is defined by the IRS as an individual with a visa status who is neither a U.S. citizen nor a resident alien for U.S. tax purposes. Tax rules and filing requirements differ between U.S. persons and foreign persons.
Most international students and scholars on F, J, M, or Q visas are considered nonresidents for U.S. tax purposes. F-1 and J-1 students are considered nonresidents for their first five calendar years in the U.S., whereas J-1 scholars and researchers are considered nonresidents for two out of the past six calendar years.
If you have been in the U.S. beyond these periods, the IRS Substantial Presence Test will determine your tax residency status.
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GLACIER is a secure web-based tax compliance system that foreign nationals use to provide their immigrant and tax data to the University of Utah for the purpose of determining tax residency, withholding rates and income tax treaty eligibility.
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Foreign nationals receiving payment from the University of Utah will receive an email with instructions to access GLACIER, generate a profile, and manage forms and statements. The following visa types or statuses do not require GLACIER: U.S. Citizen or National, U.S. Permanent Resident, DACA, Refugee or Asylum.
Recipients are required to enter information into GLACIER. Verify that all paperwork is signed and dated. Submit the required forms and documents to Tax Services.
If you are a foreign national and have not received a GLACIER invitation email, reach us through our Contact Us form.
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- Upload via university web form,β―view formβ― OR
- Email copies toβ―Sam.Cota@admin.utah.edu
Tax Related Information for Nonresident Aliens (NRAs)
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Individual Tax Returns
- Federal forms: 1040NR, 8843
- Utah state forms: TC-40, TC-40B
- IRS filing due date: April 15, six-month extension with Form 4868 filing
- Utah state filing due date: April 15
Important Note: Tax Services cannot provide individual tax advice or assistance with preparing individual tax returns. Please consult a tax advisor.If you earn income in the U.S., you may be required to report it in both the U.S. and your home country. Check with your home country's tax authorities for any additional reporting or tax obligations.
Refer to IRS International Taxpayers for more specific individual tax return information.
The International Student & Scholar Services (ISSS) and Financial Wellness Center provide guidelines and resources for foreign students and scholars.
Renew Tax Treaty
Each calendar year, NRAs qualifying and continuing a tax treaty exemption for the upcoming year must submit GLACIER forms and documents. Tax Services will email instructions in November to update records in GLACIER and send new forms.
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The United States has income tax treaties with many countries. For NRAs working, studying, or receiving payments in the U.S., these treaties may provide exemptions or reduced tax rates on certain types of U.S.-sourced income. The existence of a tax treaty does not automatically guarantee tax withholding exemption.
Treaty benefits must be claimed by completing GLACIER and appropriate forms (e.g., Form 8233, W-8BEN), having a valid U.S. Taxpayer Identification Number (SSN or ITIN), and meeting all IRS requirements. The applicability of treaty benefits depends on international tax treaty provisions. The university determines eligibility for treaty benefits based on GLACIER completion.
NRAs who earn U.S.-sourced income, claim a tax treaty benefit or file a U.S. tax return are required to have a valid Taxpayer Identification Number (TIN) β either:
- a Social Security Number (SSN) (if eligible to work), OR
- an Individual Taxpayer Identification Number (ITIN) (if not eligible for an SSN).
For a current list of tax treaties, see IRS Publication 901 U.S. Tax Treaties and Tax Treaty Tables.
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Form Used For Issued By Who Receives It Form W-2 Wages and salaries subject to FICA and income tax withholding Employer NRAs with U.S. employment Form 1042-S U.S.-sourced income subject to 30% withholding or eligible for treaty benefits
(e.g., scholarships, fellowships, honoraria, royalties)Withholding Agent NRAs receiving non-wage or treaty-exempt income -
A foreign national may be considered a resident or nonresident for U.S. tax purposes regardless of their immigration classification. An individual may be a nonresident for immigration purposes, but still be considered a resident for U.S. tax purposes depending on how long they have been in the U.S.
Visa Type Category Purpose F-1 Student Academic student (degree programs, language training) F-2 Student Dependent Dependent of F-1 J-1 Exchange Visitor Students, scholars, professors, researchers in exchange programs J-2 Exchange Dependent Dependent of J-1 M-1 Vocational Student Non-academic/vocational student M-2 Vocational Dependent Dependent of M-1 Q-1 Cultural Exchange Practical training and cultural exchange (limited to 15 months) B-1 Business Visitor Short-term business; may qualify for honoraria if conditions are met B-2 Tourist Visitor Tourism or personal visits WB Visa Waiver β Business Business travel under ESTA (similar to B-1; limited honoraria allowed) WT Visa Waiver β Tourist Tourist travel under ESTA (similar to B-2)
Nonresident Alien Payments
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Resources
Internal Revenue Service
