Federal Income Tax Filing (Non-Resident)

Collect Your Income Statements

Collect ALL your tax documents (called income statements; forms W‐2, 1042‐S, 1099) which are issued between January and March. WAIT until you have all the form(s) before you begin the process. Depending on your individual circumstance, you may have multiples of one type and/or more than one type of income statement.

If you do not receive these form(s) or have moved away, please contact payroll.taxforms@yale.edu with your name, Yale affiliation and last
4 digits of your SSN, and method you would like to receive your form(s) (ie, mail, fax, email).

Check that your name and SSN/ITIN are correct on these income statements. If they are incorrect, you will need to contact payroll.taxforms@yale.edu.

Use GLACIER Tax Preparation Software

OISS sent an e-mail in February to all current international students and scholars at Yale with this year’s GLACIER Tax Prep password and instructions. If you did not receive this email, please contact us at oiss@yale.edu.

Be sure to collect all your income statements and review the GLACIER Tax Prep instruction sheet before logging in.

GLACIER Tax Prep will first determine your tax residency status (resident or non‐resident alien for tax purposes). GLACIER Tax Prep is designed only for non‐resident aliens for tax purposes. Most international students and scholars would fall into this non‐resident category for tax purposes. GLACIER Tax Prep will not allow you to continue if it deems that you are a resident alien for tax purposes.  Please see our information for resident filers. Note that your tax residency status can be different from your immigration status.

Do I need an ITIN?

You will only need an ITIN if:

• you do not have a Social Security Number, AND
• you received U.S.-based income in 2011 (including scholarship/fellowship income above tuition)

Use GLACIER Tax Prep to determine if you require an ITIN. GLACIER will automatically generate an ITIN application (W-7) to submit along with your tax return. In addition to form W-7, you must include the following:

• notarized photocopies of your passport, visa stamp, and I-94 card
• a letter of support from OISS
• photocopy of your immigration document (I-20 or DS-2019)

You can request your support letter and set up a notarization appointment with OISS online. NOTE: If you are submitting only Form 8843, you are not required to apply for an ITIN.

Print, Sign, and Mail

GLACIER Tax Prep will populate the appropriate federal income tax forms for you. You will still need to print them out, sign and date the forms, attach the appropriate copies of your income statements (W‐2, 1042‐S, 1099), and follow the instructions given about mailing them to the Internal Revenue Service (IRS).

If you owe money, make your check payable to: United States Treasury

Keep Copies!

Remember to keep copies of what you file each year (in case your return gets reviewed and there is a problem or if the IRS audits you in the future). You can save the PDFs to your computer or print an extra copy - do not rely on GLACIER Tax Prep to store copies of your tax returns, as you may not be able to access them in the future.