Dear CSU International Student or Exchange Visitor: CSU is committed to provide services that will assist you in earning your degree while maximizing your Cleveland State experience. During the upcoming Tax Filing Season, the Center for International Services and Programs (CISP) will provide CSU international students and exchange visitors with access to software Glacier Tax Prep that will help complete tax forms and prepare tax returns for Tax Year 2013. This information contained in this communication is focused on preparing and filing federal tax returns by the April 15, 2014 tax-filing deadline.

What is Income Tax Filing and why is it important? Under limited circumstances, international students and exchange visitors may be legally employed both on-campus and off-campus during the period of academic study. Earned income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc., is the basis for filing an income tax return. An international student or exchange visitor has an obligation to file a U.S. tax return for the year in which the employment occurred. For example, in the United States we prepare and file tax returns in spring 2014 for the previous tax year, 2013. International students and exchange visitors must file a tax return using Form 1040NR (or Form 1040NR-EZ) only. Please Note: If you are required to file the Form 1040NR or 1040 NR EZ, then you are also obligated to file the State of Ohio income tax return, as well.

Do I have to pay taxes to the U.S. Government? In many cases, no. Taxation for international students and exchange visitors, like their immigration status, has certain basic generalities. However, taxation, like ones immigration status, is also uniquely personal. Often, international students and exchange visitorsoverpay taxes when they are employed and, therefore, are eligible to request a refund of the federal taxes they paid to the U.S. Government in the previous tax year. The way in which you request a refund of the overpaid tax is by filing a U.S. federal tax return.

Can the Center for International Services and Programs assist me in filing my 2013 Tax Return? Unfortunately, no. The Center staff members are not qualified to assist you with tax matters, including tax preparation and filing. This is why we have purchased the tax filing software, Glacier Tax Prep, for your use. If you have questions about how to file taxes in the U.S., we recommend that you contact the CSU-based Volunteer Income Tax Assistance (VITA) Program, the services for which are provided by Beta Alpha Psi you can email them bapcsuohio.edu or call 216-687-4718.

What do I need to have in order to prepare a tax return?

At the time you begin to prepare your tax return, you should have all Forms W-2 from all employers for whom you have worked during the 2013 Tax Year.

U.S. Social Security Number (SSN) or U.S. Taxpayer Identification Number (ITIN) What is Form W-2?

You should receive a Form W-2 from all employers; if you did not receive a Form W-2 from an employer with whom you worked in 2013, contact the employer immediately to obtain the Form W-2.

You will not receive a W-2 form if you have not worked in the U.S. during the 2013 Tax Year; however, you will need to file Form 8843. Form 8843 can be found at http://www.irs.gov/pub/irs-pdf/f8843.pdf.

What is Form 1042-S?

Any international student or exchange visitor that is from a country with a Tax Treaty and who has completed tax exemption forms at the start of employment will need Form I042-S along with the W-2 to complete their tax return. The 1042-S form will be mailed to the student or exchange visitor by mid-February from the Payroll Office.

What is Form 8843?

U.S. tax regulations stipulate that Form 8843 should be completed by all F-1 and J-1 non-immigrants, even if they have no U.S.-sourced income for the 2013 Tax Year.

What is Form 1040NR EZ?

Form 1040NR EZ is the specific tax form that F-1 and J-1/J-2 non-immigrants must use when filing U.S. tax returns with the federal government.

Form 1040NR EZ

http://www.irs.gov/pub/irs-pdf/f1040nre.pdf

Mail Completed Tax Returns To:

Department of the Treasury Internal Revenue Service Austin, Texas 73301-0215

For more information about which form to file, see the links below:

http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Students-and-Scholars

http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Student-Foreign-Scholar-Filing-Requirements-for-U.S.-

Federal-Income-Tax-Form-1040NR-or-1040NR-EZ

How are Non-Resident Alien and Resident Alien defined for Tax Purposes?

You are a non-resident alien for tax purposes if you have been in the U.S. in your F or J status for less than five years. You are considered a resident alien for tax purposes only if you have been in the U.S. for more than five years on a student

(F-1) or exchange visitor (J-1/J-2) visa. This does not mean that you are a resident in an immigration sense. Resident alien status is for tax purposes only.

What is the Glacier Tax Prep Software Program?

A cost-effective, easy-to-use tool for non-resident aliens that helps you prepare tax forms based on the information that you enter.

It is an online software program that prepares your tax forms. The Glacier Tax Prep program is not an online tax filing system.

Please be aware that using the Program, computers must be connected to the Internet and to a printer. You will need to access the program with a specific password. You will need to print, sign and mail your tax forms directly to the Internal Revenue Service (IRS). PLEASE KEEP A COPY OF

EVERY PIECE OF PAPER THAT YOU SEND TO THE IRS!

How do I access Glacier Tax Prep Software?

The Center for International Services and Programs has purchased a limited number of passwords. For a $5 non-refundable fee, you are able to purchase a password that is specifically for your use only. The Glacier Tax Prep

Program does not allow multiple users for any one password. You will receive general access instructions from the CISP with your password purchase. To purchase a password, visit the Center for International Services and Programs, Main Classroom (MC 106) office front

desk. Purchases may be made with exact change only.

State of Ohio Tax Filing Information

Ohio Form 1040EZ (fillable version)

http://www.tax.ohio.gov/Portals/0/forms/ohio_individual/individual/2011/PIT_IT1040EZ.pdf

Mail Complete Tax Returns To:

Ohio Department of Taxation P.O. Box 182294

Columbus, OH 43218-2294