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Resources for Income Tax Return Filing

(This page has a friendly link that's easy to remember: http://itaxes.ucsd.edu/) 

UC San Diego employees, including those within the International Services and Engagement Office (ISEO), are unable to provide guidance on completing personal tax returns. However, we created this webpage to share resources to help you find answers to your questions. If you choose to seek professional assistance, we recommend consulting a licensed tax professional with expertise in nonresident alien (NRA) tax regulations. 

It is important to understand that residency for tax purposes is different from immigration residency. In addition, your residency status for federal taxes may not be the same as your residency status for state taxes, since the Federal government and the State of California use different rules to determine how taxes are calculated. 

The information on this page introduces major tax concepts and resources designed to help you feel more confident as you: 

  • Navigate the U.S. tax system 
  • Meet your federal and state tax filing obligations 
  • Identify when to seek additional assistance from a qualified tax professional 

Disclaimer

We are not tax experts, and this information is for general guidance only. Please contact a qualified tax professional for personalized advice.

Resources:

W-2 STATEMENT

FORM 1042-S

Glacier Record

General Tax Return Information

Overview

Who needs to file taxes? Almost all international students and scholars are required to file U.S. tax forms each year — even if no income was earned. Your specific filing obligations depend on your tax residency status and whether you received U.S.-source income during the tax year. 

Your filing status for tax purposes determines how you report income and which tax form(s) you must use. This status is based on whether you are considered a resident or nonresident for tax purposes. 

What is the deadline to file taxes?

Each spring, you file taxes for the previous calendar year. 

This means your 2026 tax filing will report income earned from January 1 – December 31, 2025, and is due April 15, 2026. 

Key Differences between Federal and State Income Tax Return Filing

You must file your federal taxes and your state taxes separately.   

Federal and State Tax Return Filing Comparison
Federal Tax Returns State Tax Returns
Residency rules

Uses  the   Substantial Presence Test   to   determine  if resident or nonresident for federal tax purposes.  

 California has its own definitions of   resident ,  nonresident , and  part‐year resident .  Your state tax obligations depend on whether you lived in California, worked in California, and whether your income came from California sources.  
I am still not sure if I am a resident or nonresident for tax purposes. How do I know if I am a resident or nonresident?  

Use   Glacier  or  Glacier Tax Prep (GTP)  to determine your residency status. The system will use the information you  provide  to  determine  your residency status. 

 You can use   Sprintax  to help you   determine  your state tax residency status and filing obligations.
Which income is taxable?   Federal rules may tax worldwide income (if you are a resident for tax purposes)   or  only U.S. source income (if nonresident). Treaty benefits may affect this.  

California typically taxes all income you earn while a  resident .  If you are  nonresident   or  part‐year resident , California taxes your California‐source income.  

   

California does not conform to federal law relating to income protected by U.S. tax treaties. California income is taxable and subject to withholding. Nonresidents are required to report income from California sources on Form 540NR, California Nonresident or Part‑Year Resident Income Tax Return.  
Forms and reporting  

Federal forms include  1040 (resident) / 1040NR (nonresident)  and   Form 8843 (nonresident) .   

   

Reporting withheld tax, claiming deductions / treaty benefits are federal concerns.  

California uses state forms like   Form 540 (residents)  or  540NR (nonresidents or part‐year residents) .   

   

You may need to report information from your federal return on your state forms, so it is important to first complete your federal taxes.  
Deadline, penalties, extensions  

IRS deadlines are firm; extension available for filing but does  not  extend time to pay taxes owed. Penalties & interest  accrue  if you do not file or pay on time.  

California also gives automatic extension to file for individuals (six months), but payment is due by the normal deadline. State penalties and interest apply if payment is late.  

Key Tax Terms for International Students and Scholars

General Tax Concepts

Calendar Year 
Any presence in the U.S. between January 1 and December 31—even for just one day—counts as being in the U.S. for that calendar year. Example: arriving on December 30 means you were present for the entire calendar year for tax purposes. 

Compensation 
Any payment for services performed. This may include wages, stipends, reduced tuition or rent, meals, or other forms of payment. Applies to employees, interns, and contractors. 

Deduction / Exemption 
The amount of money you may be permitted to deduct from your total taxable income when calculating how much tax you must pay.  

Grant (Scholarship/Fellowship) 
Funds provided to support study, training, or research that are not payment for required services (e.g., teaching or research duties). 

Itemized Deductions 
If you file the 1040NR, you may list specific expenses within the guidelines of IRS Publication 519 and deduct these expenses from your taxable income. 

Internal Revenue Service (IRS) 
The U.S. federal agency responsible for administering and enforcing tax laws. 

Tax Year 
For most internationals, this runs from January 1 through December 31. 

Tax Return 
An official filing with the IRS to report taxable income for a given year. All internationals with taxable income must file. Note: Form 8843 alone is not a tax return. 

Withholding 
Employers withhold part of each paycheck to cover estimated federal and state taxes, paid directly to the IRS or state tax agency. Many employees receive refunds when filing their tax return.

Residency Status for Tax Purposes 

Nonresident Alien (NRA) 
Typically applies to new F-1 students and J-1 exchange visitors. Nonresident aliens are taxed only on U.S.-source income, with possible treaty exemptions. 

Original Date of Entry 
The first time you entered the U.S. before starting your program or appointment (not subsequent re-entries). 

Resident Alien (RA) 
Non-U.S. citizens who either: 

  • Hold a green card, or 
  • Pass the Substantial Presence Test (SPT). 

Resident aliens are taxed like U.S. citizens on worldwide income. 

Substantial Presence Test (SPT) 
Determines whether a non-U.S. citizen qualifies as a resident alien for tax purposes based on days spent in the U.S. 

  • F-1 students are exempt from counting days for their first five calendar years. 
  • J-1 scholars are exempt for their first two calendar years within a six-year look-back period.   

This exemption deems them to be nonresident aliens for the tax year in question.    

U.S. Tax Residency Status 
All non-U.S. citizens are classified as either resident aliens or nonresident aliens for tax purposes. This is separate from immigration status. 

Income and Sources

Interest Income 
Interest earned from bank accounts or other U.S. sources. For nonresident aliens, most U.S. bank interest is not taxable. 

Foreign-Source Income 
Income earned outside the U.S. Not taxable at the federal level for nonresident aliens.  

California taxes differ: it taxes based on where the work is performed. 

U.S.-Source Income 
Income from U.S. sources, generally taxable for nonresident aliens. 

Payroll Taxes

FICA Tax (Social Security & Medicare) 
A combined 15.3% payroll tax: 

  • 7.65% paid by the employer 
  • 7.65% paid by the employee 

Nonresident aliens in F-1 or J-1 status are generally exempt. 

Medicare Deductions 
The healthcare portion of FICA. Usually exempt for F-1 and J-1 nonresident aliens. 

Social Security Deductions 
The retirement portion of FICA. Usually exempt for F-1 and J-1 nonresident aliens. 

Common IRS Forms

Form 1040NR 
Required for nonresident aliens with U.S.-source income. 

Form 1042-S 
Issued to report scholarship, fellowship, or compensation income that is tax-treaty exempt. Form 1042-S reports wage/salary payments exempt from federal withholding due to a tax treaty, regardless of tax residency status, fellowship payments to nonresident aliens, and other non-wage income paid to nonresident aliens such as Grad Student Stipend (Fellowship) payments, Surf fellowship payments, Postdoc fellowship payments, or taxable postdoc benefits. 

Form 8843 
Filed by all F-1 and J-1 nonresident aliens, even if no income was earned, to document exemption from the Substantial Presence Test. 

Form 8833 
Used to claim treaty benefits.

Form W-2 
Issued by employers each January showing prior year’s wages and withheld taxes. Your employer will issue a Form W-2 in January of the current year stating wages earned as an employee during the prior tax year. If the University of California, San Diego was your employer you can retrieve your W-2 in UcPath. If your employer was NOT UC San Diego then you must contact your employer directly.  You will want to collect your W-2 from each employer for the prior tax year.  

Note that the state of California does not recognize tax treaties; thus, UC San Diego state earnings will be reported to you on a Form W-2, even if you are taking federal tax treaty benefit. 

Form W-4 
Completed when starting a job to instruct the employer on tax withholding. Special rules apply for nonresident aliens. 

Form W-8BEN 
Used to declare nonresident alien status and/or claim treaty benefits. 

Form 1095-A/B/C 
Healthcare coverage forms related to the Affordable Care Act (ACA). Nonresident aliens are exempt from ACA requirements. California has its own coverage mandate. These are a series of Health Care information Forms for Individuals relevant to the Affordable Care Act. Nonresident aliens for tax purposes are not subject to Affordable Care Act requirements.  For more information, see the IRS Questions and Answers.

Form 1098-T 
Issued by universities showing amounts paid for tuition and fees. UC San Diego issues Form 1098-T to identify the amounts of tuition and fees paid on a student’s behalf during the tax year. International students are NOT required to have a 1098-T and nonresident aliens can derive no tax benefits based on tuition paid. Nonetheless, it can help establish how much money you spent on tuition and fees. 

Form 1099-INT 
Reports taxable interest income. Form 1099-INT lists the amount of interest you earned from the bank for the tax year.  Bank interest generally is not taxable for nonresident aliens for tax purposes. If needed, request a copy directly from your bank. 

Form 1099-DIV 
Reports dividends or capital gains. 

Form 1099-MISC 
Reports compensation paid to independent contractors. 

Virtual Tax Return Workshops

Federal Tax Workshop

Professor Steve Gill, San Diego State University, Fowler College of Business faculty member, and Douglas Kelley, Accounting Lecturer at San Diego State University and Coordinator for the San Diego State University VITA program, will present on federal tax filing requirements for Nonresident Aliens for Tax Purposes and using Glacier Tax Prep software in preparing nonresident alien tax returns.


** Note: Subtitles/Closed Captions for this video were automatically generated by Zoom. If you have questions regarding any of the information on the video contact ischolars@ucsd.edu **

State Tax Workshop 

Representatives from the California Franchise Tax Board (FTB) provide an overview of state taxes as a foreign scholar or student.
Important:  You will need to have completed your federal tax return in order to begin your state tax return.

Understanding Filing of Taxes in the U.S. (February 2024)

This workshop provides an overview of basic U.S. tax concepts and processes to help scholars and students anticipate what their tax liability will be, as well as their annual tax filing obligations and what resources are available to meet these obligations.

 

* Note: Subtitles/Closed Captions for this video were automatically generated by Zoom. If you have questions regarding any of the information on the video contact ischolars@ucsd.edu **

Completing the Federal Tax Form 8843 (February 2024)

This workshop is for all F students and J Exchange Visitors who were present inside the U.S. for at least one day during the prior tax year in F or J status, are Nonresident Aliens for federal tax purposes, AND have no U.S. source income. If you meet all three of these conditions, your only U.S. federal tax filing obligation is completing the Form 8843 (dependents must file this form as well). The workshop will review tax filing obligations, tax residency determination, and then proceed step-by-step in filling out the Form 8843 from both an F/J student perspective and a J scholar perspective.

** Note: Subtitles/Closed Captions for this video were automatically generated by Zoom. If you have questions regarding any of the information on the video contact ischolars@ucsd.edu **

Resources

How to Find a Tax Expert?

  • The IRS has resources to help you find a tax expert to help you prepare your tax returns.  
  • San Diego State University’s Volunteer Income Tax Assistance (VITA) program is an IRS program designed to assist low-income taxpayers (generally people who earn $67,000 or less), persons with disabilities, the elderly, and limited English speaking taxpayers (including non-U.S. residents) prepare and file their tax returns. Volunteers at this location are SDSU students trained and certified by the IRS to prepare federal and California state income tax returns free of charge. 
    • SDSU VITA primarily aids international students with their non-resident income tax compliance. International students often need special assistance to navigate this unfamiliar and complex area of tax law. 
    • Please note: The information covered on VITA’s website is not intended as tax advice nor should it be construed as tax advice. SDSU volunteers are not professional tax advisors and cannot give tax advice. For tax advice assistance, contact a Certified Public Accountant (CPA), Attorney, or Enrolled Agent (EA). 
    • Check out their website or email them at sdsuvita@gmail.com 

Meeting Federal Tax Return Filing Obligations

Step 1: Determine Your Tax Residency Status

Your first step is to determine whether you are a Resident Alien (RA) or a Nonresident Alien (NRA) for U.S. tax purposes. This classification affects how your income is taxed and is different from your immigration status. 

Understanding Tax Residency Categories - The Internal Revenue Service (IRS) classifies individuals into two categories for tax purposes: 

Tax Category 

Description 

Tax Treatment 

Resident Alien (RA) 

Generally, you meet the Green Card Test or Substantial Presence Test. 

Taxed like a U.S. citizen — you must report worldwide income and may claim deductions and credits. 

Nonresident Alien (NRA) 

You do not meet the Green Card or Substantial Presence tests. 

Only taxed on U.S.-source income and cannot claim most deductions or credits. 

How to Determine Your Tax Status 

  • IRS Tax Residency Tool: IRS Substantial Presence Test 
  • Note: Make sure that you do not count days for which you were an "Exempt Individual" (F-1/J-1 student or J-1 scholar). 
  • Glacier Tax Record: If you are employed by UC San Diego you should have a Glacier record which will be able to determine your residency status for tax purposes. 

Nonresident Alien (for tax purposes) 

Resident Alien (for tax purposes) 

If you do not meet the IRS criteria (e.g., Substantial Presence Test or Green Card Test) to be a resident for tax purposes, then you're a nonresident (NRA) for tax purposes. You generally report only U.S. source income; you will use Form 1040NR.  

 Even with no income, you still need to file Form 8843.

If you meet the IRS rules (Substantial Presence Test or hold a Green Card), then you're resident (RA) for tax purposes. You would report worldwide income, often use Form 1040 (same as U.S. citizens).

Nonresident for tax purposes with U.S. income 

  • Referred to as Nonresident Alien (NRA) in tax guides 
  • Income can include wages, scholarships, fellowships, stipends, or other taxable payments. 
  • Only taxed on U.S. source income and cannot claim most deductions or credits. 
  • Must file a federal tax return (Form 1040NR or 1040NR-EZ) 
    • Glacier Tax Prep (GTP) can be used to help guide you as you complete your federal taxes, but the forms must be printed and mailed. 
  • May also need to file a California state tax return (Form 540NR) 
  • Sprintax can be used to help guide you as you complete your state taxes, but the forms must be printed and mailed. 

Nonresident for tax purposes with no U.S. income 

  • Referred to as Nonresident Alien (NRA) in tax guides 
  • Must file Form 8843 for themselves and each dependent in a derivative status such as F-2 and J-2. 
  • Form 8843 must be mailed to the Department of the Treasury, Internal Revenue Service Center; this form cannot be submitted online.
 Residents for tax purposes 
  • Referred to as Resident Alien (RA) in tax guides 
  • Determined by the IRS Substantial Presence Test (separate from immigration residency). 
  • Can file the same tax forms as U.S. citizens or permanent residents (Form 1040).  
  • Must report worldwide income and can claim deductions and tax credits. 
  • Can choose to use most common online tax software like HR Block, Turbo Tax, etc. see: https://www.irs.gov/filing/individuals/how-to-file  
Dependents 
  • Dependents must also file Form 8843 if they were physically present in the U.S., even if they had no income. 

Step 2: Determine if You Earned U.S. Income During the Tax Year

After confirming your tax residency, check whether you had U.S.-source income between January 1 and December 31 of the filing year. 

  • Nonresident Aliens: Report only U.S.-source income earned within that calendar year. 
    • Do not include income earned outside the U.S.
  • Resident Aliens: Report worldwide income for that same period.

Step 3: Understand Your Federal Filing Obligations

If You Are a Nonresident Alien for tax purposes: 

Situation 

Forms You Must File 

Notes 

No U.S. Income 

Form 8843 

All F-1 and J-1 visa holders (and dependents) must file Form 8843 even if no U.S. income was earned. 

With U.S. Income 

Form 1040-NR 

and 

Form 8843 

Required if you earned U.S. income such as salary, wages, scholarships, or stipends. UC San Diego provides Glacier Tax Prep (GTP) to help you prepare these forms. 

How to File Form 8843 

All international students present in F or J visa status in the U.S. during any part of the previous tax year (January 1 – December 31), who are also considered to be nonresident aliens for tax purposes must complete and file the Form 8843, even if they had no U.S. source income. Nonresident F-2 and J-2 dependents (without any U.S. income) must also file Form 8843.  

Note: If you had U.S. source income, then you need to file this form together with your tax return. 

If You Are a Resident Alien for tax purposes:

You will file Form 1040, the same as a U.S. citizen. 

Step 4: Prepare Your Federal Tax Return

If You Are a Resident Alien for tax purposes:

You will file Form 1040, the same as a U.S. citizen. 

If You Are a Nonresident Alien for tax purposes: 

Glacier Tax Prep (GTP), is a software application used to complete federal tax returns. It is provided to all international scholars and students who were nonresident aliens for federal tax purposes during the most recent tax year (the year prior to the current calendar year). You cannot use GTP if you are a resident alien for tax purposes. 

How It Works 
Students or Scholars who received payment from UC San Diego and had a complete UC San Diego Glacier record as of December 31 will receive an email from Glacier around mid-February. The message will have the subject line “Welcome to Glacier Tax Prep” and will include instructions and an access code for login. 

If you do not receive this email by mid-February, please contact internationaltaxhelp@ucsd.edu to request your access code. 

  • Note: Glacier Tax Prep (GTP) includes an online chat feature to assist with any questions about using the software. E-filing is not permitted through GTP—you must print and mail your completed forms. 
Glacier Tax Prep (GPT) Workshops 
To participate in the LIVE GTP Q&A sessions, your foreign national should: 
  • log into Glacier Tax Prep (GTP) 
  • from the menu, select “LIVE General Nonresident Alien Tax Information and GTP Q&A Sessions” 

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Meeting State Tax Return Filing Obligations

In addition to your federal tax filing, you may also be required to file a California state tax return.

Step 1: Understand California Tax Residency Rules

California taxes income for services performed in California, regardless of: 

  • Your employer’s location 
  • Where payment was issued 
  • Whether you are a resident or nonresident 

California does not recognize federal tax treaties. 

  • Even if your income is exempt under a federal tax treaty, you may still owe California state income tax unless your income falls below the annual filing threshold. If your employer is located outside the United States, you will likely still owe California state tax on any income earned for work performed in California.  

Learn More About California Residency 

Step 2: Review Whether You Must File

Your filing requirement depends on your income amount and residency status. 

  • Residents: File if your total income is above the California resident threshold. 
  • Nonresidents/Part-Year Residents: File if your California-source income exceeds the threshold. 

For more details, see: 

Step 3: File Using the Correct Form

Your Status 

Form to File 

Description 

California Resident 

Form 540 

Used by individuals who lived in California for the entire year. 

Nonresident or Part-Year Resident 

Form 540NR 

Used if you lived in California for part of the year or earned California-source income while living elsewhere. 

Note: California only allows e-filing (“CalFile”) for full-year residents who meet specific eligibility requirements. 

Step 4: Prepare Your California State Tax Return

UC San Diego has partnered with Sprintax to help international scholars and students meet their state tax filing obligations. 

Sprintax State Tax Software 

  • Use: For California and other state tax returns 
  • Discount: $3 discount code for the 2025 tax filing year (available February 2026) 
  • Recommendation: Use Glacier Tax Prep (GTP) for your federal return and Sprintax for your state return. Glacier Tax Prep (GTP) does not prepare state tax returns. 

Sprintax Webinars 

Live webinars will be available in February 2026 to help with filing questions. 
  

Date 

Start 

End 

Coming Soon 

February 2026 

Coming Soon 

February 2026 

Coming Soon 

February 2026 

Sprintax pre-recorded webinars are also available on their YouTube Sprintax Channel. 

Additional State Tax Resources 

CA Websites 

CA Forms and Instructions