Federal Income Tax Filing (Resident)

To help you meet your federal tax filing obligations, the OISS has purchased GLACIER tax preparation software. GLACIER Tax Prep will first determine your residency status for tax purposes – if it has determined that you are a “resident alien for tax purposes”, you will not be able to continue with the software (as it is designed only for non‐resident filers).


F‐1 or J‐1 students:	usually become resident aliens for federal tax purposes after being present in the U.S. for five calendar years

J‐1 scholars:	usually become resident aliens for federal tax purposes after being present in the U.S. for two calendar years, including any prior time spent as an F‐1 or J‐1 visa holder)

The general information below is to assist you through the resident tax filing process.


	Filing As A Resident Alien If you have determined that you are a resident alien for tax purposes, the following information applies to you. you will file Form 1040, 1040EZ, or 1040A you are not required to file Form 8843 you must declare your worldwide income, not just your U.S. earned income your bank interest is considered taxable income Social Security taxes (FICA including Medicare) should be withheld from your wages Some resident tax filers may still qualify for treaty benefits if the maximum presence limitation has not been met for that particular tax treaty benefit (refer to IRS Publication 901) ‐ you will need to complete Form 8833 and submit it along with your 1040. Click here for an example of a completed 8833 form. If you are claiming a tax treaty benefit as a resident alien for tax purposes, mail your return to: Department of the Treasury Internal Revenue Service Austin, TX 73301‐0215

	Need Help Filing? OISS is unable to provide personal assistance with the completion of Forms 1040, 1040EZ, and 1040A. All federal income tax forms, instructions, and publications may be downloaded from the IRS Web site. Here are additional resources for completing your federal income tax filing obligations: Yale's Tax Office Web site From the IRS Web site, you can link to free services for e‐filing and free tax preparation software (such as Turbo Tax) for individuals with a 2012 Adjusted Gross Income (AGI) of $56,000 or less; information is also available in Spanish Refer to IRS Publication 17: Your Federal Income Tax Consult a paid tax preparation professional who is certified and who is familiar with nonresident/resident filing issues Purchase commercial tax preparation software for individual use (such as Turbo Tax) 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).