International Tax Return Information
2020 returns are due May 17, 2021.
Do not be in a hurry to file your tax return; file the correct tax return the first time.
The Krannert School of Management will again be assisting with tax returns, starting on or before Feb. 15, 2021.
All U.S.-sourced income or treaty exemption payments must be reported and filed on the annual US tax return. You must report any income exempt from US tax under a treaty (regardless of amount). You may have forms that arrive later that you need to report (W-2, 1042-S, 1099 series, 1095, etc.). If you miss adding a form to your return, you will have to amend the return, which is a complicated process, and you may owe taxes back. The U.S. tax system for taxpayers is calendar year reporting, so income received from January 1 through December 31 will be reported for that year.
NONRESIDENT ALIEN: If you are a nonresident alien according to your Glacier account at the end of this past calendar year, you must file a nonresident tax return. (The nonresident return (1040NR) must be mailed in; Nonresident returns cannot be electronically filed.) DO NOT file a tax return on TurboTax or another electronically filed software program. These programs do not support the nonresident return that you must file. You will have to amend your tax return and pay money back to the IRS.
- Regardless of how you complete your nonresident Federal tax return, the Indiana income tax return can be completed with help from the Krannert volunteers (free service) at https://sites.google.com/view/purduetaxhelp/home or visit in.gov for tax forms and instructions. This return must also be mailed in.
RESIDENT ALIEN: If you were a resident alien at the end of the calendar year, you can electronically file your return with a software program, complete forms found at www.irs.gov, or pay a tax professional to prepare your return, but all other factors below are the same. You will file a 1040 form. Fellowship money, not on a 1042-S, still needs reported on your return.
These items apply for both resident and nonresident aliens:
- If you submitted a valid tax treaty to the Nonresident Tax Administrator and/or received a fellowship, prize, award or human subject or consulting payment, you will receive a 1042-S form retrieved in your Glacier account in mid-February. You will need this form to file your tax return.
- If you did not submit a valid tax treaty for 2020 payments from Purdue University, but think you could take a tax treaty, you can list the income adjustment on your 2020 US tax return.
- You will have multiple 1042-S forms in your Glacier account if you had more than one type of payment listed above (taxable scholarship/fellowship, prize, award or human subject or consulting).
- If you had a job (one or more) or salary from Purdue University, submitted a valid tax treaty or a treaty exempted only part of the income, you will also receive a W-2 wage form showing those wages above the treaty amount.
- Purdue’s W-2 forms are mailed to the last address (as of Jan. 5, 2021) you had on file at Purdue, or you may retrieve the form online atW2.adp.com. If you had a job at another employer, you will have to retrieve the W-2 from that employer.
- Any income received while either living or working in Indiana is filed on an Indiana tax return. Any other income received while living or working in any other state is filed with that other state. You may search for state information on the internet.
International Tax Return FAQs
All U.S.-sourced income (nonresident aliens) or ALL worldwide income (resident aliens) or treaty exemption payments is reported by filing the annual U.S. tax return.
As a nonresident alien, even if you had no income for the tax year, Form 8843 will still need to be filed to document your exempt (F, J, M or Q) Visa status and days in the United States for the tax year. The form is available in the Glacier Tax Preparation module, or you can get the form at www.irs.gov, with instructions.
Here are some common forms. You may just get one, but may have more, based on what type of payments you received during the year.
- Wages from a job not exempt from a treaty: W-2 form, issued by Jan. 31, 2021 by an employer.
- Any payment exempt from tax due to a treaty (wages from a job or fellowship or taxable scholarship): 1042-S form, issued by Feb. 15, 2021, uploaded into your Glacier account.
- Any prize, award, human subject, or consulting payment for nonresident: 1042-S form, issued by Feb. 15, 2021, uploaded into your Glacier account.
- Any stock sales, dividends, or other payments from a broker: 1099-B, 1099-DIV or other 1099, issued by Feb. 15, 2021 by your broker, either online or mailed to you.
- Interest from bank accounts: 1099-INT, issued by Feb. 15, 2021, by the payer/bank either online or mailed to you.
- Payments to resident aliens, over $600, for prizes, awards, human subject, or consulting: 1099-MISC, mailed by Feb. 1, 2021 by payer.
- Health Insurance coverage: 1095-B or 1095-C, issued in late March 2021, not required for filing your tax return.
You must report any income exempt from U.S. tax under a treaty (regardless of amount). Failure to report the treaty (reported on the 1042-S form) on your return may result in the IRS not accepting the treaty that Purdue allowed. The IRS is the final approver of any treaty, and the U.S. tax filing completes the process.
Please refer to your Glacier account to see what your tax residence is (nonresident or resident alien).
- If you are a nonresident alien according to your Glacier account at the end of this past calendar year, you must file a nonresident tax return, 1040NR.
- If you were a resident alien at the end of the calendar year, according to your Glacier account at the end of this past calendar year, you will file Form 1040.
Nonresident aliens report only U.S.-sourced income.
- Use the free Glacier Tax Preparation software (has the 1040NR return and Form 8843) available in your Glacier account in mid-February following the end of the calendar year. You will receive an email when it is available; or
- the 1040NR return and Form 8843 will populate at the end of your entries; or
- complete 1040NR and 8843 forms manually, found at irs.gov; or
- pay a tax professional to prepare your return.
Regardless of which means you choose, the nonresident return must be paper-filed and mailed in. The IRS may take six to nine months to process the return. The Indiana income tax return, also mailed in, can be completed with help from the Krannert volunteers (free service), or visit www.in.gov for tax forms and instructions.
Resident Aliens report ALL worldwide income.
- You can electronically file your return with a software program; or
- manually complete forms found at irs.gov; or
- pay a tax professional to prepare your return.
If you filed your 1040 Federal tax return electronically, the Indiana income tax return can be filed electronically also or visit www.in.gov for tax forms and instructions.
- If you mailed your tax return, you will not get a confirmation of receipt for the IRS. After 120-160 days, you may check the status of your return at irs.gov, “Where’s My refund?” Note that any refund, due to tax withholding shown on a 1042-S form, may take up to six months or more to process.
- If you moved after filing your tax returns, you should complete and mail a Change of Address Form 8822 to the IRS. The form with instructions is found at irs.gov.
- Not all tax returns result in a refund, but may have a balance due. This is not unusual, but you want to review your entries before filing.
- An ITIN (Individual Taxpayer Identification Number) is applied for only WITH a U.S. tax return on the Form W-7. Please read the instructions found at irs.gov for the complete list of documents needed to complete the multi-step process.
- Send your NO EMPLOYMENT LETTER request via email to email@example.com.
- Include your PUID, full name and current address.
- A staff member will send the letter via email to you within 5-7 business days of your request.
You will be asked to enter your “Academic Institution” information; please enter the following information:
Academic Program Director Name: Christine Collins, Program Director - Telephone Number: 765-496-3538
Academic Institution Address: 475 Stadium Mall Drive, Suite 136, West Lafayette, IN 47907-2050.
Please do not contact Ms. Collins, International Students and Scholars, or the Purdue Tax department with Glacier Tax Prep questions. As mentioned below, all Glacier Tax Prep technical support (software issues only) is provided through email by mailing firstname.lastname@example.org.