Tax Information for International Students
2014 Tax Year Information Session: Tuesday, February 17, 2015, 11:00 am - 12:00 pm, AF 103
Review this page for more information about taxes in the U.S. Read the About Taxes section and then click one of the links below to be directed to information that applies to you.
By law, everyone who works in the U.S. must pay taxes to the local (city), state, and federal government. Most of the tax is taken directly out of the paycheck. The Internal Revenue Service (IRS) is the government agency responsible for collecting federal taxes. To pay taxes, employees must complete and submit certain forms. Tax forms are typically available in early January.
The information contained on this page is intended to be a resource for you as you prepare and file your tax forms. The International Office is neither licensed nor qualified to give tax preparation advice and it is best to consult an accountant if you need assistance preparing your taxes. Please know that accountants will charge a fee for their services, so ask about the price before agreeing to any tax preparation services. You should also make sure that the person who you hire to prepare your taxes is familiar with non-immigrant tax laws and regulations.
The International Office purchases electronic tax preparation services from Glacier Tax Prep for all international students every year. The system will calculate and prepare the federal Forms 8843 and 1040 NR-EZ for you, which you will have to print and submit on your own. It will neither prepare state and local tax forms nor submit any of the forms for you. Follow the instructions provided about how, when, and where to submit the forms. Instructions for logging into the system and individual Glacier Tax Prep access codes are available on request from the International Office.
Resident versus nonresident: Pay attention to the requirements for Resident and Non-Resident when completing your tax forms. It is different than the immigration rules or the KU residency rules. In general, anyone who has been in the U.S. for less than five years is considered to be a Non-Resident for tax purposes. People who have resided in the U.S. for five years or longer are generally considered to be Residents for tax purposes. Glacier is only for students considered to be non-residents; students considered to be residents must use another software, such as TurboTax.
Be mindful of filing your tax forms; it is the law and a serious responsibility. You should keep copies of all of your tax forms for ten years. Keep your user ID and password for Glacier Tax Prep, as you will use it throughout your entire time at KU.
All international students who were present in the U.S. during the previous calendar year must file Form 8843: Statement for Exempt Individuals and Individuals with a Medical Condition, even if they did not work. The form is due June 15. Print, sign, and mail the completed Form 8843 to:
Department of Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
If you worked in the previous year, you will receive a W-2 form sometime in January. You can file your taxes after you receive the W-2. The forms are due on April 15 for earnings made in the previous calendar year.
If you worked on campus, your state and local taxes will be paid to Kutztown Borough. If you worked off campus and outside of Kutztown for CPT, OPT, Academic Training, or economic hardship, you would pay taxes to the state and city or town where you worked.
Please note that the International Student Tuition Waiver awarded for tuition and fees is exempt from taxes and does not need to be reported. Most international students are eligible to claim "tax forgiveness" by completing the PA-40 SP Tax Forgiveness form, which gives you a refund of Pennsylvania taxes you have already paid.
International students who worked during the previous year must complete and submit the following forms:
- Form 8843: Statement for Exempt Individuals and Individuals with a Medical Condition
- Federal Form 1040 NR-EZ (no dependents) or Form 1040-NR: U.S. Income Tax Return for Non-resident Aliens
- Form PA-40: Pennsylvania State Income Tax Return
- PA-40 SP Tax Forgiveness Form
- Local Earned Income Tax Return
You will also need the following documents/information to complete your tax forms:
- I-94 (I-94 retrieval tips)
- Form I-20 or DS-2019
- Social Security number (or ITIN)
- Current U.S. Address
- Permanent Foreign Address
Federal Tax forms: Print, sign, and mail the completed Form 8843, 1040-NR, and one copy of the W-2 form to:
Department of Treasury
Internal Revenue Service
Austin, TX 73301-0215
State Tax forms: Mail the completed PA-40 and one copy of the W-2 form to the address provided in the instructions.
Local Tax forms: Mail the completed local tax forms to the address provided in the instructions.
KU International Office General Tax Information & Instructions Handout
Glacier Tax Prep Website
Internal Revenue Service (IRS) Philadelphia Office: 1-215-516-2000
IRS Resources for Foreign Students and Scholars
IRS Publication 4011 for Foreign Students and Scholars
Pennsylvania Department of Revenue Reading Office: 1-610-378-4401/ Bethlehem Office: 1-610-861-2000
PA Tax Forgiveness Chart
Berkheimer Tax Administrator: Agency that can assist you with filing local tax forms, Phone: 1-610-599-3142
Taxpayer Annual Local Income Tax Return
Tax forms will be linked here when they are available:
Form 1040NR-EZ / Instructions
Form PA-40 / Instructions / PA 40 EXAMPLE / PA-40 Hints
Form PA-40 SP / Eligibility Information / Instructions / PA-40 SP EXAMPLE
Berks County Tax Forms and Instructions
Walk in to the office without an appointment during these times for assistance:
Tuesdays, 10 am - 12 pm
Wednesdays, 2 - 4 pm
Can't make it during walk-in hours? Contact us to schedule an appointment at your convenience.