Welcome to the tax information resource page designed to assist international graduate students and postdoctoral scholars at the University of California Santa Barbara (UCSB).
Navigating tax requirements can be complex. Below you'll find information, resources, and FAQs to help you understand and fulfill your tax obligations.
IMPORTANT
The information provided below is not a substitute for professional or government tax counseling or for reading Internal Revenue Service (IRS) and California Tax Board publications. The University is unable to provide tax advice to individuals. Although every effort has been made to provide accurate information, the University of California is not responsible for any tax liability or penalty students may incur because of the information provided by our office. The information we have provided is general and should not replace professional, Internal Revenue Service, or State Franchise Tax Board advice and assistance.
The Graduate Division will be hosting a virtual workshop on Wednesday, March 6, from 10-11am that will cover general tax information for both domestic and international students. This workshop will be divided into several parts:
Overview
Tax Filing Requirements
Understanding your tax obligations is crucial for maintaining compliance and avoiding potential penalties.
If you earned more than $0 of taxable U.S. source income, you may need to file a federal tax return with the IRS. Depending on your individual circumstances, you may also need to file a state tax return(s).
Tax Filing Deadline
The tax deadline is usually in April each year. Check the IRS website for the official deadline. Note that the tax year (calendar year) and the academic year are different. Income received during the calendar year should be reported on that year's tax return.
Important: International students and scholars should wait to file their taxes until they have received all of their tax documents. See the section below for more information on tax forms.
Determining Your Tax Status
Generally, most international students and scholars who are on F, J, M or Q visas are considered nonresident aliens (NRAs) for tax purposes.
International students on J-1 & F-1 visas are automatically considered NRAs for their first five calendar years in the U.S. Scholars and researchers on J visas are automatically considered NRAs for two out of the last six calendar years in the U.S.
If you’ve been in the U.S. for longer than the five or two year periods, the IRS Substantial Presence Test will determine your tax residency.
If you are an NRA, you can use GTP to file your federal tax return. See the section below for more information.
Nonresident Alien Tax Minimization
Who is a Nonresident Alien (NRA)?
Anyone who is not a U.S. citizen, unless you meet the Green Card or Substantial Presence test. Non-Resident Aliens have tax situations mainly decided by Visa type and Tax Treaty.
What is taxable in Scholarships/Fellowships?
The potentially taxable portion of a Scholarship/Fellowship is that portion which is not excludible from gross income as a "qualified scholarship." Withholding is at 14% if the payee is in F, J, M, or Q nonimmigrant status, withholding is at 30% for other nonimmigrant statuses.
You should have the following forms and information available when preparing to file your taxes:
- Visa/Immigration Status information
- Passport
- Form DS-2019, if J status
- Form I-20, if F status
- Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), if you have been assigned one
- Address information (Current U.S. and Foreign Address)
- U.S. Entry and Exit Dates for the current and past visits to the U.S.
- Scholarship/fellowship grant letter, if you received any
- Forms W-2 and/or 1042-S, if you received any
- Form 1042-S: Foreign Persons with U.S. Source Income Subject to Withholding. This is issued by UCSB for fellowship stipends and other payments subject to withholding. It is usually sent to you in early March.
- W-2 Form: For reporting employment earnings such as for TA and GSR positions. This is typically issued by UCPath in late January.
- Copy of your prior year’s federal income tax return, if you filed one
- Bank account number and routing number, or check, for direct deposit
GLACIER Tax Prep (GTP) is a free online tax return preparation system available to UCSB students, faculty, and scholars who are classified as nonresident aliens (NRAs) for tax purposes.
GTP is exclusively for filing federal tax returns. For state tax returns, consider using services like Sprintax.
Everyone who has a GLACIER record with UCSB will automatically have access to GTP beginning in early March, once all Forms 1042-S are issued. You no longer need to receive an individual access code to use GTP.
GLACIER users will receive an automatic email with these instructions once GTP becomes available. In order to access GTP after it is released:
- Login to GLACIER
- Navigate to the Activities Menu
- Select “Complete my U.S. tax return using GLACIER Tax Prep"
NOTE: If the GTP menu option is greyed out or not available, that may mean that GLACIER thought you were a Resident Alien last year or that you have not yet been classified as an NRA for the most recent tax year. You can view your residency status near the middle of the tax summary page on GLACIER.
If you forgot your login to GLACIER, click here. For all other questions about GLACIER, email support@online-tax.net. Questions about GTP are only answered through the Help link in the GTP Support Center.
IMPORTANT
GLACIER is used for tax compliance, while GTP is used for tax preparation. If you need a GLACIER record created for you, contact your hiring department and direct them to this webpage.
Even though all GLACIER users can access GTP, it is only for use by nonresident aliens (NRAs). GTP users can get help through the online system and at regular webinars. See below for more information.
GTP is offering 26 Q&A sessions with a tax professional.
To participate, login into GTP via GLACIER using the instructions above. Once in the GTP system, select “LIVE General Nonresident Alien Tax Information and GTP Q&A Sessions” from the menu, click on the link, and enter the passcode 358767.
Info about the sessions:
- Space is limited. Participants may join or exit the session at any time; if the session is full, they may wait in the “waiting room” until space opens.
- The GTP Q&A sessions allow the foreign national to ask a question to a Tax Professional and then leave, if desired. It is not necessary to stay the entire hour, but it is possible to stay the entire time and hear others’ questions.
- CHAT will be used to ask questions; the presenter will read the question aloud and provide the answer.
- For questions that are very specific to the individual’s federal tax situation, the person should log into their GTP account, select “Help” and send the question to GTP Help.
Frequently Asked Questions (FAQs)
UCSB employees are not able to help you complete your taxes. We recommend that you contact a tax professional or direct your question to the IRS. Nonresident aliens may also submit questions through the GTP Help link.
Filing taxes is a requirement for anyone who has earned income in the United States. When you are applying for future visas or other immigration benefits (such as H-1B or Green Card) your tax filing history may affect these petitions.
The Internal Revenue Service (IRS) and the California Franchise Tax Board (FTB) consider graduate fellowships taxable income. A portion of the fellowship may be excludable from your gross income. Generally fellowship support may be excludable if (1) you are a candidate for a degree at an eligible institution, and (2) you use the fellowship to pay qualified education expenses. IRS Publication 970 provides detailed information on this.
This form is issued by UCSB to report employment earnings, such as for TA and GSR positions. This is typically issued by UCPath in late January. If you think you should have received one, you can reach out to the UCPath help center.
This form is issued by UCSB for fellowship stipends and other payments subject to withholding. They are usually sent out in early March.
Starting this year, nonresident aliens no longer need an individual access code for GTP. All GLACIER users have automatic access through the GLACIER system itself. Once annual residency determinations are made, GLACIER users will be granted GTP access.
No, you should contact a tax professional or the tax authorities in your home country.
You can use an online tax preparation software, such as TurboTax or TaxAct. You can also visit the UCSB VITA (Volunteer Income Tax Assistance) site for free assistance. Make sure to bring your prior year’s tax return (if you have one) and all relevant tax forms (see above section on Important Forms).
You can view other FAQs from our Tax Basics Workshop by clicking here.