Income Tax Information and Links
If you are a non-resident alien employed by UTHSC, you have access to Glacier Tax Prep (GTP) tax preparation software for non-resident aliens for tax purposes via the UT Payroll Office.
You may use this free software to complete your non-resident alien tax return. If you are on UT payroll and have previously created an account with "Glacier" (different from GTP), then you will need to follow these directions to log in to Glacier, which will then grant you access to GTP for completing your tax return. Remember to use you “tennessee.edu” email address to log in.
Work at UTHSC but don't have access to Glacier? If you need to file a tax return, but don't have a Glacier account yet, email the UT Payroll Office (aevans61@utk.edu) to request an account.
OIA does NOT have the expertise to assist you in preparing your tax return, but the information below is provided to give you some guidance on what you need to know and what resources are there to assist you.
The general tax filing deadline in the US is April 15th.
If you did not have any US source income for a given tax year, but are a "nonresident alien for tax purposes" (as described below under Tax Determination), you still must file Form 8843. For those filing Form 8843 ONLY, the deadline is June 15th.
Those with complicated tax situations may wish to consult with a tax preparation service, professional tax accountant, or tax attorney who is knowledgeable about nonresident tax law.
Tax Determination for F-1 and J-1 Status
- Tax determinations are complex and do not always follow the categories of immigration law. Dependent upon the particular circumstances, you could be considered a "nonresident alien for tax purposes" or "resident alien for tax purposes."
- Most F-1 and J-1 students are considered to be nonresident aliens for tax purposes during their first 5 years of presence in the US.
- J-1 scholars are considered to be nonresident aliens for tax purposes during their first 2 years of presence in the US.
UTHSC Tax Residency & Payroll Information
- For information about tax residency determination, payroll tax withholding, etc., please see the UTHSC Payroll Policy, FI0930, section about Non-resident Aliens.
US Social Security and Medicare (FICA) taxes
- F-1 & J-1 Students do not pay FICA for the first 5 years of presence in the US.
- Scholars in J-1 status are exempt from FICA for the first 2 years of presence in the US. After that point, they become resident taxpayers and are subject to FICA withholdings.
- Holders of H-1B status are subject to FICA withholdings, and are generally considered to be tax residents after their first 6 months of presence in the US.
- It is important to note that these are calendar years, so if you arrive at any point in a year, even on December 31, that will count as the first year of presence.
- If you are considered a nonresident alien for tax purposes, please be aware that some popular tax software, including TurboTax, only works for resident alien taxes.
Tax Help
You may contact the Memphis IRS office, 22 N. Front Street, downtown, or call 901-215-9680. The office is open Monday-Friday - 8:30 a.m.-4:30 p.m.
Tax Preparation Software
If you are not a UTHSC employee, so you don’t have access to GTP software, Arctic International Tax Prep might assist you in completing your 1040NR or 1040NR-EZ tax forms. This is only for those who are classified as nonresident aliens for tax purposes (F and J status). There is a fee to use this software. Another service for nonresident tax returns is Sprintax, which also charges a fee.
Additional Sources
OIA staff are neither qualified nor permitted to give individual tax advice. Those with complicated tax situations may wish to consult with a tax preparation service, professional tax accountant, or tax attorney who is knowledgeable about nonresident tax law.
Nonresident Tax Forms
In an attempt to align the nonresident tax form 1040-NR more closely with the regular form 1040 for those who are residents for tax purposes, the form 1040-NR and supplemental forms were revised in 2021. For those nonresidents for tax purposes, who are required to file a tax return, the following forms will be required at a minimum:
- 1040-NR U.S. Nonresident Alien Income Tax Return
- 1040-NR Schedule OI, Other information
- This is the immigration demographic information that is also included on form 8843
- Form 8843. This form is required for all nonresidents in F, J, M, Q statuses, including their dependents, whether or not they are required to file a tax return.
Optional forms:
- 1040-NR Schedule A. This is where eligible deductions are reported, including state and local income taxes, charitable contributions, casualty and theft losses, etc.
- 1040-NR Schedule NEC Tax on Income Not Effectively Connected with a U.S. Trade or Business. This is where investment income and/or losses are claimed.
The forms may be found here. Use the search box to find your forms.