Tax Information

Each spring, international students who were present in the U.S. during any portion of the previous calendar year must comply with Federal and State tax filing requirements. Reporting obligations and taxes owed will depend on personal circumstances and vary greatly. As a general rule, individuals who hold F-1 status in the U.S. for less than 5 years or J-1 status in the U.S. for less than 2 years must file a Federal Tax Statement (Form 8843), regardless of whether any income was earned.  Additionally, persons who earned U.S. income during that tax year must also file tax forms for Federal and State earnings.

GLACIER & CINTAX Tax Software

The University of Rochester provides two software programs to assist foreign nationals in preparing and filing required U.S. tax forms. These programs are used to determine your appropriate tax status, whether you are eligible for a tax treaty benefit, and which forms are necessary for you to file. These valuable resources are available free of charge to the University's international community and will help you understand and comply with your individual tax obligations, and could also save you money. The ISO encourages you to take advantage of these systems and to keep your information updated regularly!

• GLACIER is an online tax compliance program, available at www.online-tax.net. UR foreign nationals are automatically enrolled in GLACIER. Login details and a temporary password are delivered by email when you arrive to campus. It is important to keep your GLACIER record updated at all times. UR relies on this system to identify your appropriate tax status, monitor payments, and declare eligible tax treaty benefits.
  
  More Information and answers to common questions can be found in our GLACIER Information Steet. For help with GLACIER, please contact support@online-tax.net or a University Non-Resident Alien Tax Specialist at glacier@hr.rochester.edu.
  
  
• CINTAX is a companion program that prepares Federal tax forms for persons taxed as Non-Resident Aliens, as determined through your GLACIER record. CINTAX is available annually during tax season and accessed directly through GLACIER. When appropriate, you may use CINTAX report your tax information and print your forms. State tax forms are not available through CINTAX.

Filing Your Taxes: Help for 2008

Each spring, U.S. taxes are filed for the previous calendar year. So, in 2008, foreign nationals who were legally present in the U.S. and/or earned money here during 2007 must file the necessary tax forms. The ISO offers several resources each year to help our international population with Non-Resident Alien taxes. Please see below for details on various services and assistance that is available:

CINTAX Consultant: If you are having trouble completing your CINTAX record or have questions on generating the right tax forms, please schedule a half-hour appointment with our CINTAX Consultant! You will be able to review your information in detail and receive guidance on required reporting. Appointments are made through the ISO, by calling 275-2866.

2008 Appointments are available through April 15th, on Tuesday and Friday afternoons. Most sessions are held on River Campus (ISO - 209 Morey Hall), but several appointments are available at the Eastman School of Music.

Tax Workshops: To assist foreign nationals in understanding their tax requirements, the ISO holds helpful workshops during the tax season.  Each workshop includes information on U.S. taxes, international tax treaties, using CINTAX and GLACIER to complete your forms, and a review of NY state tax requirements.

2008 Workshops are scheduled for the following times and locations:

Government Resources

Internal Revenue Service (IRS)

2008 Presentation: Federal Taxes for Non-Resident Aliens
Website: http://www.irs.gov
Please visit the IRS online for forms, publications, advice, and ways to track the status of a refund.

The IRS can be contacted at the following phone numbers:
1-800-829-3676 (for forms & publications)
1-800-829-1040 (for advice)

Rochester's local IRS office is located at 255 East Avenue and is open during tax season Monday through Friday, 8:30AM to 4:30PM. The local phone number is 263-5840.

New York State Department of Taxation

2008 Presentation: New York State Taxes for Non-Resident Aliens
Website:http://www.tax.state.ny.us

The New York State Department of Taxation can be contacted at the following phone numbers:
1-800-462-8100 (for forms & publications)
1-800-225-5829 (for advice)

The local NYS tax office is located at 340 East Main Street.

Additional Information

• IRS "Frequently Asked Questions" about international tax law is available here.
• For more information on taxation of non-residents, please read IRS Publication 519.
• For country-specific tax web sites, click here.
• For Non-Resident Alien Electronic Toolkit, click here.

Tax Treaties

The U.S. has income tax treaties with many different countries. These treaties either reduce or exempt income tax on a portion of the eligible student's earnings. They are based on your country of foreign residence, not your country of citizenship or birth. For full texts of tax treaties by country, please visit Windstar Technologies' web site.

Tax treaties vary in their terms and scopes. Most involve exempt dollar limits, which is the amount of earnings that can be exempt from income tax withholding. Any wages earned over the exempt dollar limit will have income tax withheld. Different treaties may also involve an exempt time limit, which is the number of years a foreign employee can use the income tax treaty. This time limit begins at the date of arrival in the U.S., not the first year the tax treaty exemption is claimed.

In order to claim a tax treaty exemption, you must submit IRS Form 8233 to your employer prior to starting your employment. If you are eligible and choose to claim a treaty benefit, GLACIER will generate this form for you. Alternatively, please refer to IRS instructions (available online) in order to fill out your Form 8233.

For more information on tax treaties, please read IRS Publication 901.