General Tax Information for Nonresident and Resident Aliens
This information is provided as a guide only. International students, scholars and employees should seek professional guidance from the appropriate government agency, a qualified accountant or attorney in order to understand and meet specific tax obligations. For more information, please visit Human Resources' website: www.temple.edu/hr/departments/payroll/Foreign_National_Residency.htm
U.S. income tax is collected by the Internal Revenue Service (IRS). The IRS has a special set of regulations, tax forms and publications for international students, scholars and employees in the U.S. A copy of these regulations can be found in IRS publication 519, U.S. Tax Guide for Aliens on the IRS website at www.irs.gov
Individuals determined to be a Nonresident alien for U.S. tax purposes pay federalincome tax on the income received from U.S. sources. Resident aliens for tax purposes are generally taxed the same way as a U.S. Citizen and pay taxes on their worldwide income. The annual deadline to file the appropriate tax forms with the IRS is no later than April 15th of the Following Tax Year.
All nonimmigrants (H-1B, J-1, E-3, TN, etc) can use Glacier Tax Prep (GTP) to determine if you are a US Nonresident or Resident Alien for Tax Purposes. Glacier Tax Prep is only for use by Nonresident Aliens. If GTP determines that you are a Resident Alien for Tax Purposes, you can use commercial tax preparation like TurboTax or you can schedule an appointment with a qualified tax accountant or attorney. You will need your User ID and password to access GTP. Contact Human Resources/Payroll Management if you need your User ID or password at 215-926-2246 (Internal Dial is 7-2246). Form 1098-T is applicable to Resident Aliens for Tax Purposes only. Please visit https://www.glaciertax.com/Login
FORM 8843 must be filed For U.S. Nonresident Aliens and Resident Aliens who DID NOT have U.S. Earnings/Income during the current Tax Year.
For U.S. Nonresident Aliens (NRA) who received income during the current Tax Year, FORM 1040NR or 1040NR-EZ and 8843 must be filed.
Documents needed to complete the forms:
- W-2 - Wage and Tax Statement (Wages on which you DID NOT claim a tax treaty exemption)
- 1042-S (Wages or Salary on which you claimed a tax treaty exemption)
For U.S. Resident Aliens (RA) who received income during the current Tax Year, FORM 1040 or 1040EZ and 8843 must be filed.
Documents needed to complete the form:
- W-2- Wage and Tax Statement (Wages)
- 1099, 1098T, if applicable
US Nonresident Aliens and Resident A liens for Tax Purposes who reside in Pennsylvania and who did earn income during the current Tax Year are required to pay state income tax and must file a FORM PA-40 by April 15th of the next Tax Year.
For U.S. Nonresident Aliens and Resident Aliens who reside in New Jersey and who did earn income during the current Tax Year, FORM NJ-1040 must be filed by April 15th of the next Tax Year.
Documents needed to complete state forms:
- W-2 (Wages or Salary)
- 1099, if applicable
*Note, if you lived in another state during the tax year and you received income while living there, you will need to file a tax return for that state as long as that state has an income tax.
Should you need to file local taxes, you should receive a FORM from the tax collector assigned to the municipality in which you live. The City of Philadelphia does not require residents to file a personal income tax return.
- W-2 (Wages or Salary)
*Note: you may apply wage tax paid to Philadelphia as a credit toward your local earned income tax liability.
Glacier Tax Prep (GTP) https://www.glaciertax.com/Login
Internal Revenue Service (IRS) - (800)-829-1040 www.irs.gov
Pennsylvania Department of Revenue - (717)787-8201
New Jersey Department of Treasury - (800)323 -4400 www .state .nj.us
Local Taxes in PA - (866)466-3972 www.newpa.com
City of Philadelphia - (215)686- 1776 www.phila.gov