Frequently Asked Tax Return Questions

General Tax Information

Does UC San Diego provide help in filing tax returns?

The International Services and Engagement Office (ISEO), in partnership with the Payroll Office and GEPA, has purchased a license for Glacier Tax Prep (GTP), a federal tax return software designed for international students and scholars. GTP will assist you in preparing your Form 1040-NR (Nonresident Alien federal tax return) and the required Form 8843 informational statement.

Access codes are typically emailed in mid-February to UC San Diego international students and scholars who are considered nonresident aliens for federal tax purposes and who had an active Glacier record during the applicable tax year (i.e., received any type of payment from UC San Diego). If you do not receive an access code by mid-February. Access will be provided as long as you had an affiliation with UC San Diego during the tax year.

Please note that ISEO is not able to provide guidance on completing personal tax returns. We have created a resource webpage and general FAQs to help direct you to information that may answer common questions. If you choose to seek professional assistance from a tax expert. It is also important to understand that tax residency is different from immigration residency. Additionally, your residency status for federal tax purposes may differ from your California state tax residency, as federal and state authorities use different rules to determine tax status and filing requirements.

Is there someone at ISEO I can speak with regarding my taxes?

Neither UC San Diego nor any of its employees is authorized to offer tax advice; for support in completing your tax filings, please use the resources on this website. For those of you eligible to use GLACIER Tax Prep they have a HELP link accessible within GTP when you are completing your federal tax form. If you have additional questions regarding your specific situation, we recommend contacting the Internal Revenue Service (IRS) at (800) 829-1040. You may also contact the California Franchise Tax Board (FTB) for questions about state taxes at (800) 852-5711. You may also visit this helpful link from the IRS. You always have the option of hiring a certified tax professional to help you with your tax returns.

How do I determine if I am a resident or nonresident?

If you received any payments from UC San Diego during any point of the tax year (Jan 1 - Dec 31) you should have created a Glacier record; your Glacier record will identify your federal tax residency status. If you do not have a Glacier record, you may take the Substantial Presence Test to make this determination, making sure to not count days as an exempt individual (F-1/J-1 student or J-1 scholar). You can also refer to Publication 519, “U.S. Tax Guide for Aliens” for more information. California state tax residency is determined differently from federal tax residency; one can be a nonresident alien for federal tax purposes and a resident for state tax purposes, and vice versa; for California state tax residency determination, refer to Publication 1031.

If l am a resident alien for federal tax purposes doesn’t that mean that I am also a resident alien for state tax purposes?

Not necessarily. Federal tax code establishes residency based on a quantitative assessment of number of days you have been present in the U.S. (see Substantial Presence Test); state tax code uses a qualitative assessment (see FTB Publication 1031). It is possible for one to be a resident alien for federal tax purposes and a nonresident alien for state tax purposes, and vice versa.

I missed the April 15th deadline. What should I do?

You are still required to file; see Form 4868 on requesting an extension. Please note that the form for filing an extension must be received by the regular due date of the return (April 15) and that payment, if any, is still owed by the due date and subject to interest/penalties if not paid. See extension for state tax filing; as with the federal, the state process expects payment due as of April 15th to avoid interest/penalties.

I neglected to file tax returns for prior years; what should I do?

Nonimmigrants in the U.S. are required to comply with U.S. laws, which including filing federal and state tax returns as required. You can file for previous tax years, accessing prior year forms on both the IRS and CA Franchise Tax Board websites. UC San Diego will no longer have a license for GTP access for prior tax years, but you may contact the company directly and purchase a license for a prior tax year. Note that if you owe taxes, you will be subject to penalties and interest.

I am a nonresident and married a resident; how does this affect my tax filing?

If you are a nonresident alien for federal tax purposes and you marry a resident alien for federal tax purposes, you may have the option to choose to file as a nonresident or resident. See IRS publication 519,
"Nonresident spouse treated as a resident" on p.13. Generally, CA Franchise Tax Board will require you to file your state tax return using the same filing status as in your federal return.

Can I use any tax software to file my tax return?

You can use any tax software that can file the appropriate forms for you based on your federal tax residency status. For Example, Glacier Tax Prep (GTP) is only designed for nonresident aliens for federal tax purposes, so if you are a resident alien for federal tax purposes, it will not work for you. If you are a nonresident alien for federal tax purposes and you use a software application that files for you as a resident alien, then you are misfiling and will need to file a corrected tax return. If you are a Resident Alien for federal tax purposes, then you can use any software application that is not specifically designed for nonresident aliens for federal tax purposes. However, if you are still eligible for treaty benefits, you should make sure that the software application you choose can handle this situation.

Filing Requirements

I did not earn any income last year. Am I still required to file taxes?

All nonresident aliens for federal tax purposes who are present in the U.S. in F or J statuses at any point in the tax year (Jan 1 through Dec 31) are required to file a Form 8843. Dependents in J-2 or F-2 status must also file this form (all forms can be mailed together to the IRS). Form 8843 is not an income tax return but an informational statement required by the U.S. government. Note that for state income tax, California taxes income based on where the work was performed. So if you received income from a home-country source for performing work in California, you will be required to file a state tax return if you meet the income threshold, and will likely owe tax to California on that income, even if the federal government does not tax that income, and regardless of whether you claim to be a resident or nonresident in the state of California. The state of California does NOT recognize federal tax treaties.

I received HEERF funding; is this taxable?

HEERF funding is not taxable.

I used TurboTax to file last year's return when I am a Nonresident Alien for federal tax purposes. What should I do?

You will need to file an amended federal 1040X return; you may wish to consult with a Certified Public Accountant. With the change to your federal return, you will likely need to file an amended state tax return as well.

I have a fellowship/scholarship; does that mean I don’t have to pay taxes?

Fellowship/scholarship income is fully taxable by both state and federal governments, unless the income is used exclusively to pay for tuition and/or required student fees. Fellowship/scholarship income used for room and board is taxable. See IRS Topic no.412. Tax treaty benefits may reduce or eliminate federal income tax. Resident aliens for federal tax purposes may not have tax withheld from their UC San Diego payments, and will be responsible for quarterly income tax payments to federal and state tax agencies. See here for federal estimated tax payments information and here for state information.

I will have returned to my home country permanently before I am able to file my federal and state tax returns. What should I do?

You can file your state and federal tax returns from abroad. If you are a nonresident alien for federal tax purposes, you will still be able to use GTP to help you complete your federal tax return, and you can use the discount code we have obtained to purchase a license from Sprintax to file your state tax return.

Tax Forms & Documents

How do I obtain my W-2?

Current and former employees can obtain their W-2 document online via UCPath. Once in UCPath go to Employee Actions then select Income and Taxes and click on View Online W-2/W-2C. See instructions for both current and former employees. W-2s are generally available late January.

How do I obtain my 1042S?

Not everyone will be issued a 1042-S, and some people may be issued multiple forms 1042-S, depending upon the types of payment they may have received from the institution. The form 1042-S may come from UC San Diego OR from UCPath, or both, again depending upon the type of payment(s) made. For information on the form 1042-S and how to obtain it, see here.

Where can I get my tax return filing forms?

If you use GLACIER Tax Prep, it will prepare the form 1040NR and Form 8843 for you to print out. Tax forms can also be found at the Internal Revenue Service or the California Franchise Tax Board. IRS prior year forms can be found here; CA FTB prior year forms can be found here.

My access to GTP through Glacier is greyed out. Why?

GTP is only available for nonresident 1040NR returns; it will not be accessible to persons it has determined are resident aliens for federal tax purposes.

I don’t understand how to complete the form W-4; can you help?

We cannot help you complete this form; however, if you are a nonresident alien for federal tax purposes, IRS provides very explicit instructions on how to complete the form in its Notice 1392. The purpose of the W-4 form (and analogous state form DE-4) is to assess, as accurately as possible, your expected tax withholding so that when you file your annual tax return, you are not due a large refund or have to pay a large amount of tax due (with possible penalty).

I received a 1099INT or 1042-S from my bank. What should I do?

Nonresident aliens for federal tax purposes in J/F status are not taxed on interest from simple bank accounts; you may wish to file an IRS form W-8 BEN with your bank to avoid receiving these documents/having tax withheld. If you had tax withheld, you will need to file a 1040NR in order to obtain a refund and, if affiliated with UC San Diego during the tax year, are eliglble to use Glacier Tax Prep.

I received a 1098-T. What should I do?

Nonresident aliens for federal tax purposes are not eligible for tax credits based on tuition payments; you do not need to do anything with this form. Resident aliens for federal tax purposes may be eligible for tax credits.

My W-2 and/or 1042-S does not have my current address listed; will this be a problem when I file my tax return?

No. IRS will communicate with you based on the contact information you provide in your tax return filing and not the W-2 and/or 10420S form.

I need an ITIN (Individual Taxpayer Identification Number) to claim a tax treaty benefit for myself or a dependent. What should I do?

If GLACIER Tax Prep indicates that you or a dependent will require an ITIN in order to receive a tax benefit, you may apply for an ITIN at the local San Diego IRS office (see their information on the ITIN process).

I am a Canadian student and need the Canadian tax form TL11A filled out; who can help with this?

Request help from the Registrar’s Office as they are the office of record for your enrollment at UC San Diego.

Paycheck Withholding & Tax Treaty Benefits

I have a tax treaty benefit; why is income tax still being withheld from my paycheck?

UC San Diego will only apply treaty benefits if you have a Glacier record for the current tax year in which you have requested treaty benefits AND Glacier determines you are eligible for the treaty benefit based on your prior tax residency. For example, a citizen of China who has been living and working and paying taxes in the Netherlands will not be eligible for the China treaty but may be eligible for the Netherlands treaty. If you feel you are eligible for a treaty benefit and Glacier does not determine you are eligible, you still have the option of requesting a refund on your tax return based on the treaty benefit, but you should be able to document your eligibility should IRS audit your tax return. Each year you must make a new request to Glacier in order to extend your tax treaty benefits. If you have questions about your tax treaty status, contact glacier@ucsd.edu for clarification.

I was receiving a fellowship but now have just started employment as a TA or GSR; why am I not having any withholding?

UC San Diego has two Glacier systems--one for fellowship/scholarship, and one for employment. If your income has been coded differently based on a change in your work expectations, you may need a Glacier record in the other system in order to have appropriate withholding taken from your paycheck. Speak to a departmental administrator in your sponsoring department for further clarification.

I am a resident alien for federal tax purposes but still eligible for treaty benefits; how do I claim them on IRS form 1040?

See IRS publication 519, and particularly their example on p.70 of the pdf print version of the publication.

FICA & Retirement Contributions

I’m an F-1 student or J-1 exchange visitor; why am I having FICA tax withheld from my paycheck?

FICA taxation is based on U.S. tax residency status; once you are a resident alien for federal tax purposes, then you must start paying FICA tax (Social Security and Medicare taxes) retroactively to January 1 of the tax year in which you become a resident alien for federal tax purposes. UC San Diego students in F-1 or J-1 status and working in a student job for UC San Diego are also exempt from FICA taxation even if a resident alien for federal tax purposes, but if you are working on your OPT or AT then you will be responsible for paying FICA tax. If you feel that FICA tax is being withheld erroneously, contact glacier@ucsd.edu for clarification.

I have contributed to the DCP retirement plan (required for resident aliens for federal tax purposes) but am not planning on retiring in the U.S. Can I get this money back?

Yes. See “Information for Safe Harbor Participants” to understand the various options you may have.

As a TA/GSR, where can I find information about my retirement account?

See information for employed graduate students about FICA withholding, the Defined Contribution Plan (retirement) and Retirement benefits.

How can I go about setting up an Individual Retirement Account (IRA)?

There are a lot of rules regarding setting up an IRA; see IRS website on Individual Retirement Arrangements for understanding what may be possible for your situation.

Investments & Other Financial Matters

I am a nonresident alien for federal tax purposes; can I purchase stocks and bonds?

Yes, you may purchase stocks and bonds, but understand that you will have to pay taxes on your dividends and capital gains.

The California State Franchise Tax Board (FTB) has assessed a penalty for me due to not having health insurance; what should I do?

You may have neglected to file Form 3853 with the FTB, in which you indicate that you and your dependents have appropriate health insurance coverage. If you are a student and covered by SHIP, SHIP should have provided you with the Form 1095-B, proof of insurance coverage. If you are a scholar and covered by UCSD employee insurance, you should have received an analogous Form 1095-C from your insurance plan provider. You may need to work directly with the FTB to understand how to provide the necessary information to them of your insurance coverage to avoid the penalty.