Annual Income Tax Return Filing

2018 Tax Year Preparation Information

As the tax deadline for the 2018 tax year (April 15, 2019) approaches, OISSS would like to provide you with several resources to help you meet your tax obligations. If you earned income (in the form of salary, student employment, assistantship, fellowship, scholarship or grant) during the year 2018, you are required to file both a Federal and a State income tax return.  If you worked in more than one state, you may be required to file multiple state income tax returns.  If you earned income at Brown University in 2018, a tax summary statement W-2 and/or 1042-S has been issued by the Payroll Office.  These forms are divided into four sections: one section to file with your Federal taxes; one section to file with your State taxes; one section to file with your Local taxes (not required for RI residents); and a Recipient section for you to keep with your personal records.

 Step 1.) Gather your Tax Summary Statements

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. Below are types of commonly used tax summary statements and is not meant to be an exhaustive list.

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 those who have received miscellaneous income such as prize or award money etc., or have earned interest from a US bank account or other source.

1095: health insurance tax form for Residents. (Not applicable for Non-Resident income tax returns)

1098-T: Educational Tax Credit for Residents (Not applicable for Non-Resident income tax returns)

Statements are usually mailed to you annually between late January to early March, however you can also view/download your Brown University W-2 from your Workday account, and the 1042-S 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 [email protected]

Step 2.) Access your US Travel History from https://i94.cbp.dhs.gov/I94/#/home and gather your passport, I-20/DS-2019 and I-94 for reference.

Step 3.) Use the GLACIER program to

 A.)    Determine your US Tax Residency status (Non-Resident Alien [NRA] or Resident Alien [RA]) for the tax year in which you are filing.

Resident (RA) /or/ Nonresident (NRA)-for-Tax-Purposes

Glacier will determine your US tax residency status for the tax year based on your current and past immigration history and days spent within the U.S. over the span of multiple years. If GLACIER determines that your US Tax Residency status for the tax year is Non-Resident (NRA), then you can continue to answer the GLACIER questionnaire in order to…

B.)    Prepare your Non-Resident 1040NR/or 1040NR-EZ Federal Income Tax Return

Federal Income Tax/GLACIER Tax Prep

Brown University has purchased a license which will provide current international students and scholars free access to GLACIER Tax Prep an online tax-filing preparation system for Non-Residents-for-Tax-Purposes during the tax season (February to April 15th). 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.

Log on to GLACIER Tax Prep at the link below 

[https://webapps.brown.edu/files/glacier/]

 Note: Although GLACIER Tax Prep is an online application, you still need to print out the completed Non-Resident 1040NR/or 1040NR-EZ Federal Tax Return forms + 8843 forms you receive from Glacier, sign where applicable and mail them together with the appropriate W-2 and/or 1042-S etc. sections, to the I.R.S. as noted upon completion of GLACIER Tax Prep data entry.

If you encounter any problems while using GLACIER Tax Prep, please use the help menu within your GLACIER account to contact GLACIER, or alternatively e-mail the GLACIER Tax Prep Support Center at [email protected]

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Resident Alien (RA) for Tax Purposes: IF GLACIER determines that you are a Resident Alien for U.S. tax purposes, it will not generate your tax forms. Resident Aliens should file Resident tax returns the same way U.S. citizens do (using either Federal 1040, 1040EZ, or 1040A). Resources for Resident (RA) Tax filing for both Federal and State income taxes include:

TurboTax
H&R Block
VITA Services

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Form 8843

All nonresident students, scholars and their dependents in F-1, F-2, J-1 or J-2 status must file Form 8843 "Statement for Exempt Individuals and Individuals with a Medical Condition". This form must be filed even if no income was earned in 2018. Form 8843 is not an income tax return, but rather, an informational statement required by the U.S. government. If you used GLACIER to prepare your Non-Resident Federal Income Tax Return, form 8843 is included in your GLACIER tax return .PDF printouts. If you are a nonresident with no US income during 2018 and only need to file Form 8843, please download the form from http://www.irs.gov/pub/irs-pdf/f8843.pdf

Note: GLACIER Tax Prep will not assist you with the preparation of your state income tax return.

You will need to have prepared the Federal income tax return prior to beginning any State income tax return.

See below for information on filing State Tax returns as a Non-Resident Alien.

Step 4.) Prepare your State Income Tax Return 

State Income Tax/SPRINTAX_Tax_Prep

SPRINTAX is a Non-Resident (NRA) State tax preparation software. IF you are a Resident Alien (RA) for U.S. tax purposes, please see the Resident Alien (RA) information and links above for filing both your Federal and State income taxes. Non-Resident Aliens (NRA)'s continue reading below.

 As an International Student or Scholar in the U.S., it is mandatory that you comply with U.S. tax law and understand the tax filing requirements of your visa. If you had U.S. income during 2018, you are obliged to file a 2018 Federal income tax return and you may need to file a State income tax return.

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.

The regular SPRINTAX fee for a State Return is $25.95.  However, Sprintax has given Brown University a $3 discount for the first 200 users by entering code Spx2018BRW3S. Once the discount code has reached its maximum, users will need to pay the full price. Note: The discount code is not required to complete the State tax return through Sprintax.

 Log on to SPRINTAX Tax Prep at the link below

For any questions please contact [email protected] 

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

 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.

 Step 5.) Mail your completed Federal tax return documents to the IRS, and your State tax return documents to the local state authorities. Follow the instructions given to you by GLACIER/SPRINTAX. 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 to avoid late filing fees and/or late payment penalties and fines).

 Step 6.) Keep a copy of both your completed Federal and State tax returns & statements for your records.

ADDITIONAL NOTE: If you cannot file your annual US Federal and State income tax returns by the filing deadline of April 15th, make sure to at least file an extension of time by the April 15th deadline. See links below for more information.
2018 FEDERAL 4868 Extension of Time
2018 Rhode Island STATE RI-4868 Extension of Time

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 Additional Information/Links:

If you are not using Glacier/Sprintax to prepare your Federal/State Non-Resident Income Tax Returns, you can alternatively download the Non-Resident Federal and State income tax return forms/instructions from the Federal IRS and local State Tax Offices.

 Tax Links for Non-Resident Aliens

https://www.brown.edu/about/administration/international-student-and-scholar-services/taxes/tax-related-links

 For information on filing other state tax returns,

http://www.taxadmin.org/state-tax-forms

 For personal assistance with filing your RI state income tax return,

(VITA) Volunteer Income Tax Assistance Program, 1-800-906-9887

http://irs.treasury.gov/freetaxprep/ or RI Division of Taxation http://www.tax.ri.gov/contact/

 2018 Tax Year Preparation Information can be viewed online at

http://brown.edu/about/administration/international-student-and-scholar-services/taxes/annual-income-tax-return-filing

 For further information on taxes see the link below.

https://www.brown.edu/about/administration/international-student-and-scholar-services/taxes

 

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Alert: Be aware of tax and other scam attempts!

 Internal Revenue Service (IRS)

The IRS warns about possible scam phone calls.  Please take a moment and read the information via the links below about how to recognize a tax scam should you receive a suspicious call or phishing email message.

 IRS Urges Public to Stay Alert for Scam Phone Calls

https://www.irs.gov/uac/IRS-Urges-Public-to-Stay-Alert-for-Scam-Phone-Calls

How to know it’s really the IRS calling or knocking on your door

https://www.irs.gov/newsroom/how-to-know-its-really-the-irs-calling-or-knocking-on-your-door

 Tax Scams/Consumer Alerts

https://www.irs.gov/uac/Tax-Scams-Consumer-Alerts

 U.S. Citizenship and Immigration Services (USCIS)

For scams related to immigration related matters please see the USCIS information at

http://www.uscis.gov/avoid-scams

http://www.uscis.gov/avoid-scams/common-scams

http://blog.uscis.gov/2013/08/scam-alert-caller-id-spoofing.html

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 Information for the Brown community

If you have questions regarding phishing, have received a suspicious phone call or email, or simply wish to learn more about phishing, please go to the Computing and Information Services website at https://it.brown.edu/alerts/phishing or email [email protected]

If after reading this page and the link below on taxes,

https://www.brown.edu/about/administration/international-student-and-scholar-services/taxes

you still have questions regarding how to file your taxes, you can contact the OISSS at [email protected]