Tax Information FAQ

The Office of International Services provides this tax resource information to UMB students and scholars for informational and educational purposes and not as a substitute for advice obtained from the Internal Revenue Service (IRS) or a qualified tax professional. Students and scholars who have questions about their tax situation should consult a qualified tax professional. Each person is responsible for the accuracy of their income tax returns and any resulting penalties or interest. OIS staff members are not qualified and do not provide individual tax advice. OIS disclaims any and all liability from providing this general information.

When must I file my tax forms?

If you were employed and received wages subject to withholding, the deadline for filing 2018 tax returns is April 15, 2019. This is for income received during the 2018 calendar year.

If you did not receive wages as an employee subject to U.S. tax withholding, but as a nonresident F-1 or J-1 you are required to file a tax statement form 8843, the deadline is June 15, 2019.

You can get an extension of time to file your federal return by filing Form 4868, Automatic Extension of Time to File U.S. Individual Income Tax Return. You must file the request for the extension by April 15, 2019. Please note that filing form 4868 does not extend the time to pay any taxes owed. Any taxes owed are due by the regular filing date (there is a similar process at the state level).

 

What form(s) will I receive and when will I receive them?

  •  If you were employed during the 2018 calendar year, you will receive a W-2 from your employer(s) by Jan. 31, 2019
  • If you received a scholarship/fellowship from the University OR you claimed a tax treaty benefit during the 2018 calendar year, you will receive Form 1042S from the University by mid-March
  • If you have interest income from a U.S. bank institution, you will receive Form 1099 from the institution by Jan. 31, 2019

You need to include a copy of your 2018 form(s) W2 and form(s) 1042S (if you meet the criteria above) when you file your federal tax return. If you do not receive these forms, contact the employer. If you had authorization to work off-campus during 2018, then you should receive a W-2 and/or 1042S form from each U.S. employer. In some cases, you may also receive 1099 forms from U.S. banks or financial institutions.

How do I get my UMB W-2 form?

If you are no longer living in the U.S. or perhaps changed your address without notifying the payroll office, you can still access your W-2 by logging into the Maryland State Payroll Online Service Center.

If you do not remember your Logon ID and password for the site, or never created one, please contact your department's payroll representative for assistance.

The OIS cannot assist you with logging into the online payroll service center.

What forms do I need to file?

You need to file both federal and state income tax forms, unless the state in which you were a resident of during the tax year does not collect income taxes. If you resided in Maryland, Washington, D.C., Virginia or Pennsylvania, you will need to file state income tax forms. As of February 1, 2019 the only states that do not have state income taxes are: Alaska, Florida, Nevada, South Dakota, Texas, Washington, and Wyoming.

Depending on your immigration status and your tax-filing status (i.e. nonresident alien, resident alien, or dual status alien), the tax forms you complete will be slightly different.

Nonresident aliens

  1. Form 1040NR or 1040NR-EZ
    All F, J, Q, or M nonresident aliens for tax purposes who received U.S.-sourced income during 2018 are required to file an annual U.S. income tax return using Form 1040NR or 1040NR-EZ and a statement detailing that basis of the individual’s claim to nonresident status (the statement is IRS Form 8843 - see explanation below). The form is entitled Statement for Exempt Individuals and Individuals with a Medical Condition. F, J, and M students are considered to be "exempt individuals" for up to five calendar years — meaning they are exempt from counting days using the substantial presence test (not that they are exempt from taxes) and are therefore nonresidents for tax purposes. In general, J scholars (researchers, professors) are considered exempt individuals for up to two calendar years. However, there are special rules for J scholars who repeatedly visit the United States — check Publication 519 (http://www.irs.gov/pub/irs-pdf/p519.pdf) for more information on calculating tax residency for repeat J visits. If you have been in the United States in another immigration status, you’ve been here longer than the time limits mentioned above, or you’ve taken steps to immigrate to the United States, be sure to read the definition of exempt individual in Publication 519 to determine if you are a resident or a nonresident for tax purposes.

  2. Form 8843
    F, J, Q, or M (visa) nonresident aliens for tax purposes who were in the United States in 2018, even those who did not receive U.S.-sourced income, should file Form 8843 (http://www.irs.gov/pub/irs-pdf/f8843.pdf). This includes dependents (F-2, J-2).

Resident aliens

Resident aliens should use Form 1040EZ, 1040A, or 1040, etc.

Dual-status aliens

Please refer to IRS Publication 519, U.S. Tax Guide for Aliens

I didn't earn U.S. sourced income, do I need to do anything?

F, J, Q, or M (visa) nonresident aliens for tax purposes who were in the United States in 2018, who did not receive U.S.-sourced income, should still file Form 8843 (http://www.irs.gov/pub/irs-pdf/f8843.pdf). This includes dependents (F-2, J-2).

Am I Resident or Nonresident Alien for Tax Purposes?

The OIS does not have the expertise to tell individuals whether or not they are resident aliens or nonresident aliens for tax purposes.

See the IRS Foreign Student and Scholar Page (http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Students-and-Scholars) if you need assistance determining if you are a resident or nonresident alien for federal tax purposes.

In addition, if you are unsure, you may always request access to GTP, and GTP will let you know whether or not you are a resident alien or nonresident alien for tax purposes after you answer their questions. Glacier Tax Preparation Access Request

Where Do I File My 1040NR or 1040NR-EZ Tax Form and Form 8843?

Internal Revenue Service Center
Austin, TX 73301-0215, U.S.A.

Remember to keep photocopies of all documents you send to the IRS. Please note that e-filed tax returns are not available to Nonresident Aliens.

I was told that I and/or my dependents are ineligible for Social Security numbers because they are not authorized to work. How do I include them in my tax return?

Individuals who are ineligible for Social Security numbers because they are not employed in the United States should file requests for an Individual Taxpayer Identification Number (ITIN) with their Form 1040NR, 1040NR-EZ, or Form 8843. The request form is called Form W-7. Information about applying for an ITIN is available at http://www.irs.gov/Individuals/General-ITIN-Information.

The IRS requires your original passport to process the request. If you choose to mail in your application, please remove your I-94 card from your passport and keep copies of your passport identification and expiration page(s) and U.S. visa stamp. Please be advised that it may take up to 60 days for your passport to be returned to you. We strongly advise instead following the below instruction to apply for the ITIN in-person.

Alternatively, individuals who are applying for ITINs can go to an IRS Taxpayer Assistance Center with their original immigration documents to file their application.

The closest IRS Taxpayer Assistance Center to UMB is located at:

 31 Hopkins Plaza
Baltimore, MD 21201

 
Go to http://www.irs.gov/uac/Contact-My-Local-Office-in-Maryland to see the services provided at this office and hours of operation.

Where can I get more help?

Assistance is available through tax preparation services for nonresident and resident aliens. The following list is not an endorsement or recommendation for any of the preparation services but offers names to help begin your research.

 
Nonresident aliens:

GLACIER Tax Prep: The Office of International Services has purchased Glacier Tax Prep (GTP) to help you prepare your 1040NR or 1040NR-EZ, Form 8843, and other required forms. If you wish to use this complete the Glacier Tax Preparation Access Request form.

NR Tax Return:
You also can purchase a license to prepare your federal tax forms at http://www.nrtaxreturn.com/Default.aspx.

NAFSA Federal Income Tax Brochure: This can be found at https://www.nafsa.org/professional-resources/browse-by-interest/federal-income-tax-brochure.

IRS Taxpayer Assistance Center:

31 Hopkins Plaza
Baltimore, MD 21201

 
Go to http://www.irs.gov/uac/Contact-My-Local-Office-in-Maryland to see the services provided at this office and hours of operation.

Maryland State Tax Help: This can be found athttp://taxes.marylandtaxes.com/Resource_Library/Taxpayer_Assistance/Contact_Information/Local_Offices_and_Directions.shtml

 
Resident Aliens:

Resident aliens may visit any tax preparation service for assistance in preparing tax returns. Be sure the individual is a Certified Public Accountant (CPA).

IRS Taxpayer Assistance Center:

31 Hopkins Plaza
Baltimore, MD 21201

 

What do my dependents need to do?

If your dependents earned U.S. sourced income in 2018, you may request access for them when you complete your own Glacier Tax Preparation Access Request form.

If your dependents did not earn U.S. income and are in F, J, M, or Q status, they must complete form 8843.