Taxes

Tax Obligations for International Students and Scholars

ALL international students and scholars are required to submit an income tax filing each year by mid-April for the time that they are in the U.S. during the previous calendar year. 

Brown University provides its students and scholars with tax assessment programs (FNIS) for those working or earning income at Brown and tax preparation software (GLACIER) for non-resident aliens filing income tax returns. 

Tax Assessment

Foreign National Information System (FNIS)

 International Students and Scholars  are asked to complete the Foreign National Information System (FNIS) data entry annually. Completion of FNIS data entry allows the Controller/Payroll office to determine your tax residency status (Non-Resident Alien [or] Resident Alien) and to determine eligibility for tax treaty exemptions (if applicable), for each calendar year.

Please read through the FNIS instructions at the link below.

View the FNIS Instructions

If after reading through the FNIS instructions you have additional questions concerning FNIS, you can contact the Controller's office at controller_payroll@brown.edu

Annual Income Tax Return Filing

No Income

Even if the student/scholar has not earned any income, he/she is still required to notify the U.S. Income Revenue Service (IRS) that you do not have a tax obligation by submitting a Form 8843

Income

For those who have earned income (salary, assistantship, fellowship, grant, scholarship or authorized on-/off-campus employment etc.), must file an income tax return.

Tax Statements

The Brown University Payroll office issues W-2 and/or 1042-S tax summary statements annually between late January to March.  W-2's and 1042-S forms are divided into sections: A Federal section for your Federal income tax return, a State section for your State income tax return, and a recipient section for you to keep for your personal records. You may receive multiple types of tax statements depending on your particular income and circumstances. If you had multiple employers during the year, you will be receiving tax statements from each employer.

W-2: issued to those who have received income in the form of salary, student employment, or assistantship.

1042-S: issued to those who have claimed a tax treaty exemption, or to non-residents who received a non-service scholarship/fellowship in excess of their tuition.

1099: issued to Resident Aliens who have either received miscellaneous income such as prize or award money etc., or  have earned interest from a US bank account.

Statements are mailed to you annually between late January to early March, however you can also view/download your W-2 statement from your Workday account, and the 1042-S statement from your FNIS account. If you have questions concerning your Brown University issued W-2 or 1042-S, you can contact the Payroll office at controller_payroll@brown.edu

Federal Income Tax Return

 During tax season (February to April 15th), international non-resident students and scholars at Brown University can access GLACIER Tax Prep for assistance in preparing a Non-Resident Federal Income Tax Return. To access GLACIER Tax Prep, visit the Brown University webportal at the link below and enter your Brown userID and password in the Brown Authentication popup/screen. After authenticating, you will arrive at the GLACIER log-in page.  If you have a GLACIER account from the previous year, you can enter your GLACIER userID and password to log in, or if this is your first time using GLACIER you will need to create an account with GLACIER in order to proceed.

[GLACIER Log-On]

Note: If upon attempting to log in to GLACIER you receive a message that asks for an access code, then you have not properly authenticated via the Brown webportal. If you are using a popup blocker or javascript blocker, make sure that popups and javascript are allowed for both (brown.edu) and (glaciertax.com)

Once you have logged on to GLACIER, complete the questionnaire and enter the data from your tax summary statement/s (W-2 and/or 1042-S and/or 1099 etc.) into GLACIER. Upon completion of GLACIER data entry you will be able to print out your Non-Resident Federal Income Tax Return along with an instruction page which will inform you on where to sign and what to attach and where to mail your completed Federal income tax return.

Note: Make a copy of your signed tax return and documents for your personal records. You are required to keep a copy of your signed tax return and documents for three calendar years after the year in which you file. Keep the copy of your tax return even after you leave the U.S. as you may be asked to show proof that you complied with U.S. tax laws when applying for future entry to the U.S.

For questions regarding your federal tax return or the Glacier software, please use Glacier's help option from within your Glacier account, or alternatively email support@glaciertax.com.

State Income Tax Return

 GLACIER Tax Prep DOES NOT assist in filing of State income tax returns. You may be required to file a State tax return for each state in which you lived or worked during the year. If you are filing taxes as a Non-Resident and have Rhode Island income, you will need to file the Non-Resident Rhode Island Personal Income Tax Return form (RI-1040NR)

To make things easier for you, Brown University has arranged the online tax preparation software tool SPRINTAX to guide you through the State tax filing process. Once you have used GLACIER to prepare your Federal income tax return, you should remove SPRINTAX’s Federal Tax Preparation option and fee by uploading the GLACIER prepared Federal income tax return to SPRINTAX.

The regular SPRINTAX fee for a State Return is $25.95.  However, Sprintax has given Brown University a $3 discount for the first 100 users by entering code BRWN2016F3. Once the discount code has reached its maximum, users will need to pay the full price.

Log on to SPRINTAX Tax Prep at the link below

[https://www.sprintax.com/uni-lp.html?utm_ref=brown-uni-state-tax-prep-solution]

For any questions regarding your state tax return(s) or the SPRINTAX software, please email hello@sprintax.com.

 Please note that GLACIER Tax Prep (Arctic International), and SPRINTAX are not affiliated with Brown University and Brown University contracted with Arctic International and SPRINTAX for these courtesy services to be made available to you. Brown does not guarantee any results that might be achieved from the use of GLACIER Tax Prep, and SPRINTAX.

 Also note that although GLACIER can prepare your Federal tax return online, and SPRINTAX can prepare your State tax returns online, you are still required to print out the completed returns, sign them, attach all required documentation, and mail them (postmarked no later than the April 15th tax deadline).

The Non-Resident (RI-1040NR) and its instructions can be downloaded from the local Rhode Island State tax office website.

For information on filing other state tax returns please visit:
http://www.taxadmin.org/state-tax-forms

For personal assistance with filing your RI state income tax return:
Volunteer Income Tax Assistance Program, 1-800-906-9887
Rhode Island Division of Taxation

Note:  Don't forget to make a copy of your signed State and Federal income tax returns and documents for your personal records.