Income Tax Filing Compliance

PLEASE NOTE: The guidelines provided on this page are not a substitute for the advice of a trained tax preparer. Students are encouraged to consult with an expert (usually a CPA or enrolled agent) if they have any questions about their personal tax filing obligations.  Students in the following categories often find it particularly helpful to hire the help of an expert:

students with U.S. source income from states other than Ohio

students with U.S. source income in excess of $10,000

students with self-employment or 'gigging' income of any amount, but particularly if the amount is greater that $2,000The U.S. income tax filing requirement is based upon your total U.S. source income for the current tax year.  The current tax year is 2012; the forms you will file in April 2013 are to report income received between January 1, 2012 and December 31, 2012.

The information provided on this website is general in nature and not a substitute for the advice of a  qualified tax professional.  The staff of Oberlin College cannot prepare your taxes for you or answer detailed questions about your tax obligations.  Students should consult with an expert tax preparer (usually a CPA or enrolled agent) if they have questions about their tax-filing responsibility.  Students in the following categories are expecially encouraged to seek the advice of an expert:

• students with income from states other than Ohio
• students with income in excess of $10,000
• students with 1099-Misc or self-employment ("gigging" for example) income of any amount, but particularly if it is in excess of $2,000

HOW TO DETERMINE YOUR TAX-FILING OBLIGATION:

1) Collect the following documents, as they are sent to you in early 2013.

• 1042s: this form reports taxable scholarship or fellowship income (not all scholarships are taxable)
• W-2: this form reports wage or salary income
• 1099-Misc: this form reports self employment or independent contractor income
• 1099-Int: this form reports interest or dividend income

IMPORTANT: If you wish to claim a refund for taxes that were withheld from your paycheck you must file the 1040NR (or 1040NR-EZ), Ohio IT 1040 (or Ohio IT 1040EZ) and SD 100 even if your income level does not require you to do so.

Form Specific Information

2012 Form 8843:  

• The 2012 Form 8843 must be filed by all foreign national students and scholars to report their presence in the US.
• The deadline for file form 8843 is April 15, 2013 if you are filing it along with a 1040 NR. If you are not required to file a 1040 NR, the deadline to file form 8843 is June 15, 2013. 
• If you are filing 1040 NR also, go directly to Glacier Tax Prep at the following link as it will guide you through both forms.  
• If you ONLY have to complete form 8843, download it directly from this page.
• You will need your immigration documents and a record of the dates you have been in out of the US for the past 5 years.
• If you do NOT have to file a 2012 1040 NR mail your completed 8843 to:Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215.
• If you are also competing 1040 NR you will mail form 8843 along with that form.

2012 1040NR (or 2012 1040NR EZ):

• The 2012 1040 R (or 1040NR EZ) is the federal income tax return for the US government.
• This form is required for individuals with more than $9,750 of U.S. source income in 2012.
• The deadline to file this form is April 15, 2013.
• To complete this form log into Glacier Tax Prep
• In order to complete the form You will need your immigration documents, a record of the dates you have been in the US over the past 5 years, and any of the following documents you may have received: W-2; 1042s; 1099-Misc; 1099-Div.
• When you complete the form you will print it out and send it to the address that is provided on the instruction page that prints with the completed forms.
• The filing deadline is April 15, 2013.

2012 Ohio 1040:

• The 2012 Ohio 1040 is the Ohio state income tax return.
• This form must be filed by individuals with more than $11,700 of income in 2012.
• Download the form from this page.
• In order to complete this form you will need to refer to your already completed 1040 NR.
• Mail the completed form to the address that is printed on the form.  Note that there are two addresses, one to use if you are enclosing a payment for taxes due, and one to use if you are not.
• The filing deadline is April 15, 2013.

2012 Ohio SD 100:

• The 2012 Ohio SD 100 is a school district tax return that some school districts in Ohio require if you have income of more than $1,700 from within the district.  
• Oberlin is a school district that requires this return.
• Download the form from this page.
• In order to complete the SD 100 you will need to refer to your already completed 2012 Ohio 1040.  If you were not required to complete the Ohio 1040 you will need to complete the worksheet posted on this page and refer to that in order to complete the SD 100. In order to complete the SD 100 worksheet you will need you will need any of the following documents you may have received: W-2; 1042s; 1099-Misc; 1099-Div.
• Mail the form to the address that is printed on the form.  Note that there are two addresses, one to use if you are enclosing a payment for taxes due, and one to use if you are not.
• The filing deadline is April 15, 2013.

A note regarding R.I.T.A. form 57: You may have completed this form in past years.  We have been advised by R.I.T.A. that non-residents are not required to complete this form.  If you receive a tax notice asking you to complete it, you should send R.I.T.A. a copy of your passport and F-1 visa. 

Click here for a printable version of the above "How To" information.

ESSENTIAL INFORMATION TO AID IN THE PREPARATION OF TAX FORMS

GLACIER TAX PREP INFORMATION

You will need an access code in order to log into GLACIER Tax Prep. Instructions for how to obtain an access code will be made available in February. The FIRST time you log into GLACIER Tax Prep, you will be asked: “Have you already created your User Account?” Select “No. This is my first time to log in this year. I need to create my User Account.” You will then be prompted to enter your assigned Access Code.  

If you used GLACIER Tax Prep to prepare your taxes last year your information from last year will be saved in the system.  You will need a new Access Code, but can log in with your old password. If you have forgotten your password you can follow the prompts to have it emailed to you.  To ensure that your income tax return information remains private and secure, DO NOT share your Password or User ID with anyone. Please note, your email address is used solely by GLACIER Tax Prep to contact you if there is a problem while you are using the system; they do not sell or share your email address with anyone. 

REMEMBER: When you are done completing the Federal forms in GLACIER Tax Prep, you need to print and sign them and then make a copy for your records before mailing them to the address provided on the instruction sheet that prints out with the forms

DOCUMENTS AND INFORMATION NEEDED TO COMPLETE THE FORMS

• I-94 Card

• Passport

• I-20 (if you are on an F-1 visa)

• Social Security Number or Individual Taxpayer Identification Number (you can use the software if you don’t have a SSN- the software will help you apply for and I.T.I.N,)

• Current US and Permanent Foreign Address

• Contact information (name/address/phone) for your Academic Dean (Ann Deppman)

• W-2s (if you have received paychecks)

• 1042-S (if you have received aid in excess of the cost of tuition)

• 1099s (often used to report interest income or income for short term employment or 'gigs' in excess of $500.00)

• A copy of your tax returns from last year- if you filed them.

Contact information for your Academic Dean: Ann Deppman, Associate Dean of Studies; Oberlin College, Peters Hall 205; 50 N. Professor St.; Oberlin, OH 44074; (440) 774-8540.

REFUND INFORMATION

If you qualify for a refund you will be asked to choose the way your refund should be sent to you – for example, you can choose to receive a check in the mail or you can choose to receive a “direct deposit” into your bank account. Please note that if you choose the “direct deposit,” you will be asked to provide your bank account information – that is, your bank account number and your bank routing number. The Federal Government has stated that it will take approximately four months for refunds to be processed, if you are a graduating senior keep this information in mind when indicating how you wish to receive your refund.

 

TAX TREATY INFORMATION

Many countries have tax treaties with the United States that entitle their citizens to exempt certain amounts of income from taxation. The GLACIER Tax Prep Software will automatically calculate any tax treaty benefits that a student may be eligible for.  Students who are not required to complete the 1040 NR may consult IRS Publication 901 (http://www.irs.gov/pub/irs-pdf/p901.pdf) to determine whether their country has a tax treaty with the US. 

The April 2012 edition of Publication 901 lists the following countries in Table 2: Compensation for Personal Services Performed in the United States Exempt from U.S. Income Tax Under Income Tax Treaties.  The purpose and amount of the exemption varies from country to country; it is the responsibility of each student to know whether or their nationality entitles them to an income tax exemption. 

Australia  Austria
 Bangladesh  Barbados  Belarus
  Belgium
  Bulgaria  Canada
  China  Cyprus Czech Republic  Denmark  Egypt
  Estonia  Finland
  France  Germany
  Greece  Hungary  Iceland
  India  Indonesia  Ireland  Israel Italy  Jamaica    Japan  Kazakhstan  Korea  Latvia  Lithuania  Luxembourg  Malta  Mexico   Morocco  Netherlands  New Zealand  Norway  Pakistan  Philippines  Poland
  Portugal  Romania
  Russia  Slovak Republic  Slovenia  South Africa  Spain  Sri Lanka  Sweden
  Switzerland  Thailand
  Trinidad  Tunisia  Turkey  Ukraine
United Kingdom
 Venezuela

The specific language of the treaties can be found here: http://www.irs.gov/Businesses/International-Businesses/United-States-Income-Tax-Treaties---A-to-Z

For example, the 1984 Income Tax Treaty with China, Article 20 states:

“A student, business apprentice or trainee who is or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education, training or obtaining special technical experience shall be exempt from tax in that Contracting State with respect to:

(a) payments received from abroad for the purpose of his maintenance, education, study, research or training;

(b) grants or awards from a government, scientific, educational or other tax-exempt organization; and

(c) income from personal services performed in that Contracting State in an amount not in excess of 5,000 United States dollars or its equivalent in Chinese yuan for any taxable year.

The benefits provided under this Article shall extend only for such a period of time as is reasonably necessary to complete the education or training.”

Therefore, students from China can exempt from US income taxes all of income they receive that falls into categories (a) and (b) above, and up to  $5000 of income that falls into category (c).

QUESTIONS?

Make sure to read all posted information and instructions before calling to ask questions; we are hopeful that the answers to many of your questions are contained in the posted materials.

• For questions with GLACIER Tax Prep: email support@glaciertax.us 

• For questions regarding 1040 NR or 1040 NR EZ: 1-800-829-1040

• For questions regarding Ohio IT 1040 or SD 100: 1-800-282-1780

ESSENTIAL INFORMATION TO AID IN THE PREPARATION OF TAX FORMS

GLACIER TAX PREP INFORMATION

You will need an access code in order to log into GLACIER Tax Prep. Instructions for how to obtain an access code will be made available in February. The FIRST time you log into GLACIER Tax Prep, you will be asked: “Have you already created your User Account?” Select “No. This is my first time to log in this year. I need to create my User Account.” You will then be prompted to enter your assigned Access Code.  

If you used GLACIER Tax Prep to prepare your taxes last year your information from last year will be saved in the system.  You will need a new Access Code, but can log in with your old password. If you have forgotten your password you can follow the prompts to have it emailed to you.  To ensure that your income tax return information remains private and secure, DO NOT share your Password or User ID with anyone. Please note, your email address is used solely by GLACIER Tax Prep to contact you if there is a problem while you are using the system; they do not sell or share your email address with anyone. 

REMEMBER: When you are done completing the Federal forms in GLACIER Tax Prep, you need to print and sign them and then make a copy for your records before mailing them to the address provided on the instruction sheet that prints out with the forms.

DOCUMENTS AND INFORMATION NEEDED TO COMPLETE THE FORMS

• I-94 Card
• Passport
• I-20 
• Social Security Number or Individual Taxpayer Identification Number (you can use the software if you don’t have a SSN- the software will help you apply for and I.T.I.N,)
• Current US and Permanent Foreign Address
• Contact information (name/address/phone) for your Academic Dean (Ann Deppman. 50 N. Professor St., Peters 205, Oberlin OH 44074, (440) 775-8540.)
• W-2s (if you have received paychecks)
• 1042-S (if you have received aid in excess of the cost of tuition)
• 1099s (often used to report interest income or income for short term employment or 'gigs' in excess of $600.00)
• A copy of your tax returns from last year- if you filed them.

REFUND INFORMATION

If you qualify for a refund you will be asked to choose the way your refund should be sent to you – for example, you can choose to receive a check in the mail or you can choose to receive a “direct deposit” into your bank account. Please note that if you choose the “direct deposit,” you will be asked to provide your bank account information – that is, your bank account number and your bank routing number. The Federal Government has stated that it will take approximately four months for refunds to be processed, if you are a graduating senior keep this information in mind when indicating how you wish to receive your refund.

TAX TREATY INFORMATION

Many countries have tax treaties with the United States that entitle their citizens to exempt certain amounts of income from taxation. The GLACIER Tax Prep Software will automatically calculate any tax treaty benefits that a student may be eligible for.  Students who are not required to complete the 1040 NR may consult IRS Publication 901 to determine whether their country has a tax treaty with the US. 
The April 2012 edition of Publication 901 lists the following countries in Table 2: Compensation for Personal Services Performed in the United States Exempt from U.S. Income Tax Under Income Tax Treaties. The purpose and amount of the exemption varies from country to country; it is the responsibility of each student to know whether or their nationality entitles them to an income tax exemption.

Australia  Austria
 Bangladesh  Barbados  Belarus
  Belgium
  Bulgaria  Canada
  China  Cyprus Czech Republic Denmark  Egypt
  Estonia  Finland
  France  Germany
  Greece  Hungary  Iceland
  India  Indonesia  Ireland  Israel Italy  Jamaica    Japan  Kazakhstan  Korea  Latvia  Lithuania  Luxembourg  Malta  Mexico   Morocco  Netherlands New Zealand  Norway  Pakistan  Philippines  Poland
  Portugal  Romania
  Russia  Slovak Republic  Slovenia  South Africa  Spain  Sri Lanka  Sweden
  Switzerland  Thailand
  Trinidad  Tunisia  Turkey  Ukraine
 United Kingdom
 Venezuela

The specific language of the treaties can be found at this link: http://www.irs.gov/Businesses/International-Businesses/United-States-Income-Tax-Treaties---A-to-Z
For example, the 1984 Income Tax Treaty with China, Article 20 states:
“A student, business apprentice or trainee who is or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education, training or obtaining special technical experience shall be exempt from tax in that Contracting State with respect to:(a) payments received from abroad for the purpose of his maintenance, education, study, research or training;(b) grants or awards from a government, scientific, educational or other tax-exempt organization; and(c) income from personal services performed in that Contracting State in an amount not in excess of 5,000 United States dollars or its equivalent in Chinese yuan for any taxable year.The benefits provided under this Article shall extend only for such a period of time as is reasonably necessary to complete the education or training.”
Therefore, students from China can exempt from US income taxes all of income they receive that falls into categories (a) and (b) above, and up to  $5000 of income that falls into category (c).

QUESTIONS?

Make sure to read all posted information and instructions before calling to ask questions; we are hopeful that the answers to many of your questions are contained in the posted materials.

• For questions with GLACIER Tax Prep: email support@glaciertax.com 
• For questions regarding 1040 NR or 1040 NR EZ: 1-800-829-1040
• For questions regarding Ohio IT 1040 or SD 100: 1-800-282-1780