Filing a Tax Return?

INTERNATIONAL STUDENTS AND SCHOLARS CHECKLIST

2016 TAX YEAR

Determine your federal tax residency status. 

Non-Resident vs. Resident.  If you have been in the US as an F-1 or J-1 student for more than 5 years (counting the first year you arrived), you are a Resident for tax purposes.  If you have been in the US as a J-1 scholar for more than 2 of the past 6 years (counting the first year of arrival), you are a Resident for tax purposes.

What's Next?

  1. If you are a non-resident for tax purposes for 2016 and you had no U.S. source income in 2016, do not use Glacier Tax Prep to complete your taxes.  Simply, complete IRS form 8843 (found on IRS website www.irs.gov).  Due date:  June 15, 2017.
  2. If you are a non-resident for tax purposes for 2016 and you had U.S. source income less than $4,050 (sum of Form W-2 box 1 and Form 1042-S box 2 ) and no federal taxes have been withheld (sum of Form W-2 box 2  and Form 1042-S box 7),  you are NOT required to file a U.S. tax return.  However, you must complete and file IRS form 8843.  Due date:  June 15, 2017.
  3. If you are a non-resident for tax purposes for 2016 and you had U.S. source income in 2016 greater than $4,050 (sum of Form W-2 box 1 and Form 1042-S box 2) or federal taxes have been withheld (sum of Form W-2 box 2 and Form 1042-S box 7), obtain a Glacier Tax Prep password to use the software to complete your taxes. You must file your U.S. tax return on form 1040NR-EZ or 1040NR and complete IRS form 8843.  Due date:  April 18, 2017.
  4. If you are a resident for tax purposes for 2016, you cannot use Glacier Tax Prep to complete your taxes.  You must file your taxes on IRS form 1040-EZ or 1040 or 1040A.  You are encouraged to seek assistance from a tax advisor.    Due date:  April 18, 2017.
  5. If you had taxable income for Pennsylvania (Box 15 on Form W-2 is PA and Box 16 is not zero), you must file a PA-40 tax return by April 18, 2017.  Do not submit Form 1042-S with your PA-40 tax return.  If you had taxable income for another state (Box 16 on Form W-2 is not zero and
    Box 15
    is other than PA), you may also need to file a return for that state.  Check with that state’s tax department for guidance.
  6. If you had taxable income for the City of Bethlehem (Box 20 on Form W-2 is BETHLEHEM and Box 18 is not zero), you must file a Keystone local tax return by April 18, 2017.  Do not submit Form 1042-S with your Keystone tax return.  If you had taxable income for another locality (Box 18 is not zero and Box 20 is other than BETHLEHEM), you may also need to file a return for that locality.  Check with the tax offices in that locality for more information.
  7. Forms are available on line:
OISS Staff is neither qualified nor permitted to give individual tax advice. If you have questions, please contact the appropriate offices:
  • Lehigh Controller's Office: 610-758-3177
  • Federal Income Tax Information: 1-800-829-1040
  • State Income Tax Information: 1-717-787-8201

1042-S and Glacier Tax Prep Software

For international students and scholars who signed a treaty or received a fellowship stipend or academic award (scholarship or assistantship) in 2016, your year-end tax information on Form 1042-S will be available for pick-up on Thursday, February 16 from 1:30pm to 4:30pm in Global Union (Coxe Hall 2nd floor).

Any 1042-S forms not picked up at the session can still be picked up in the Payroll Office (524 Broadhead Ave.) NO LATER THAN February 24 after which they will be mailed to the receipient's home address (as recorded in Banner).

Additionally, the Controller's Office and the Office of International Affairs have purchased a limited number of access code for utilizing Glacier Non-resident Alien Tax Prep Software.  These codes will also be available at the session to current students and scholars who are nonresident aliens for tax purposes.

Please bring your Lehigh ID with you to pick up your tax forms and/or receive the software access code.