International Tax Return Information
2023 returns are due April 15, 2024.
Do not rush to file your annual tax return; file the correct tax return the first time.
Most U.S. income forms for tax filing are supposed to be mailed or accessed online by Feb. 15, 2024, or after the end of the calendar year. You will obtain all forms for your past year’s income, then file your tax returns. Even if you are not in the United States, you must still prepare and mail 2023 U.S. and state tax returns.
Nonresident Aliens DO NOT file a tax return on TurboTax or any electronically filed software that does not screen for citizenship or tax residence; these programs do not support the nonresident return.
The Glacier Tax Summary is not completing the annual tax filing, but the baseline Purdue Glacier account that you complete so that your payments have the required tax withholding to determine your tax residence and manage treaty forms. Your Glacier account is at www.online-tax.net.
All U.S.-sourced income or treaty exemption payments must be reported on the annual federal and state tax returns. You must report all income exempt from tax under a treaty (regardless of amount). If you omit income on your return, you will have to amend the return, a complicated process, and you may owe tax back. The U.S. tax system is a calendar year reporting – income received from January 1 through December 31.
Any income received while 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.
Purdue’s W-2 forms are mailed to the last address (as of 1/5/2024) you had on file at Purdue, or you may retrieve the form online at https://my.adp.com. You must have presented your SSN, as an active employee, to Purdue by January 5, 2024 to access the form at ADP. If you had a job at another employer, you need to request the W-2 from that employer.
If you had a job (s) from Purdue University, submitted a valid tax treaty, or a treaty exempted only part of the income, you will receive a W-2 form showing wages not covered by the treaty. Tax treaties were entered from the date the documents were received. Treaty payments are shown on the 1042-S form.
NONRESIDENT ALIEN: If you are a nonresident alien according to your completed Purdue Glacier account at the end of the 2023 calendar year, you must generally file a nonresident tax return. (The nonresident return (1040NR) must be mailed in; Nonresident returns cannot be electronically filed.)
Regardless of how you complete your nonresident Federal tax return, the Indiana income tax return can be completed with help from the Daniels School of Business Volunteers (free service) starting in mid-February 2024 or visit www.in.gov for tax forms and instructions.
RESIDENT ALIEN: If you were a resident alien at the end of the 2023 calendar year, see the FAQ “How do I file my (resident alien at the end of the calendar year) US tax return 1040?”
International Tax Return FAQs
- All US-sourced income (nonresident aliens) or ALL worldwide income (resident aliens) or treaty exempt payment is reported by filing the annual US and state tax returns.
- BOTH the free GTP (Glacier Tax Preparation) software in your Glacier account (COMPLETE MY US TAX RETURN), email notification only sent to nonresident aliens, and Purdue’s 1042-S form, also with an email notification, will be available mid-February.
- THE GTP module also has a link to Sprintax for the state tax returns, for a small fee. BOTH federal and state tax returns must be mailed in.
You may just get one form, but may have more. Most all US income forms are mailed to your US address or may be accessed online by February 15 after the end of the calendar year. Obtain all forms for your past year’s income, then file your tax returns.
Common income forms, based on what U.S. payments you received during the year:
- W-2 Form: Wages from a job not exempt from a treaty, issued by 1/31/2024 by an employer. IF you presented your valid SSN before 1/5/2024, and were actively employed, you may retrieve your Purdue W-2 at https://my.adp.com.
- 1042-S form: Purdue’s form is uploaded to your Glacier account (if electronic access box checked).
- Any payment exempt from income tax due to a treaty (wages from a job or fellowship or taxable scholarship payments), issued by 2/15/2024.
- Any prize, award, human subject, or consulting payment for a nonresident alien.
- 1099-B, 1099-DIV: Any stock sales, dividends, or other payments from a broker, issued by 2/15/2024 by your broker online or mailed to you.
- 1099-G: Unemployment or state refund from a prior year. If you received a state refund, and itemized deductions on Sch. A on the prior year’s 1040 or 1040NR return, the refund income is reported.
- 1099-INT: Interest from S. bank accounts, issued by 2/15/2024, by the payer, online or mailed to you. Interest from a U.S. bank is not required to be reported on the 1040NR.
- 1099-MISC: Payments over $600 to Resident Aliens for prizes, awards, human subject.
- 1099-NEC: for Non-Employee Compensation (service), mailed by 1/31/2024 by payer.
- 1095-B or 1095-C: Health Insurance coverage form, issued in late March 2024. It is not required for your tax return, thus the late mailing date.
- 1095-A: gov health insurance form; required reported on your tax return.
- 1099-R: For Distributions from a Retirement (401K, 403B or 457B) account.
- 1098-T: Tuition and Fees Statement, uploaded in your MyPurdue account by 2/15/2024-can be used by Resident Aliens for education tax benefits on the 1040 return.
- You must report all income exempt from US tax under a treaty (regardless of amount). Failure to report the treaty (will be reported on a 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 US Federal and state tax filings complete the process.
- The income tax treaty is only applicable to Federal, state and local tax withholding, not the payroll (Social Security and Medicare) FICA taxes.
- Purdue can only enter an income tax treaty from the day the forms are signed and dated. Any previous wages that could have been exempt from tax can be listed on your tax return filed for that tax year.
- The address on a 1042-S, W-2 or any other form is not a critical field to correct as that was the address on file. Purdue does not correct the form, so you do not need to request a corrected form. List your CURRENT address on your U.S. and state tax returns. This is your “official address”.
- Unless a scholarship exceeded your tuition and fees during the calendar year, it is not taxable or reportable on a 1042-S form.
- If you submitted a valid treaty in 2023, and/or received a taxable scholarship/fellowship, prize, award or human subject or consulting payments, you will receive a 2023 1042-S form that will be uploaded into your Glacier account, with an email notification, in mid-February 2024. You will need this form to file your tax return, if it was issued to you.
- You will have more than one 1042-S form (Available in your Glacier account in mid-February) if you had more than one type of payment listed above.
- If you did not submit a valid tax treaty for 2023 payments from Purdue University, you do not have 1042-S form. If you think you can claim a tax treaty, you can list the income adjustment on your 2023 tax returns. You do not “create” your own 1042-S form; it is only issued by a payer.
- Use the free Glacier Tax Preparation software available in your Glacier account in mid-February following the end of the calendar year. You will receive an email when it is available in your Glacier account IF you were a nonresident alien in the prior calendar year.
- The 1040NR return and Form 8843 will populate at the end of your GTP entries. OR
- Complete 1040NR and 8843 forms manually, found at irs.gov., OR
- Request free assistance from the Purdue VITA or United Way VITA staff, OR
- Pay a tax professional to prepare and assemble your return, cost around $200 - $250, depending on the complexity of your tax returns (federal and states).
- Regardless of which means you choose, the nonresident return must be printed, signed and dated, then assembled to be mailed, according to the printed instructions, with W-2, 1042-S, etc., copies attached to the signed forms. The IRS may take six to nine months (or more) to process the return.
- The Indiana IT-40PNR income tax return, also required to be mailed in, can be completed with help from the Daniels School of Business Volunteers (free service), or visit in.gov for tax forms and instructions. The mailing address for your Indiana return is at the bottom of Page 2 of the IT-40 form. Include your W-2, 1042-S form or other income document.
- Send your tax returns to the address printed on the GTP, Sprintax or state form instructions. DO NOT send your tax returns to Purdue, as we cannot forward your returns to the IRS or state on your behalf (or return them to you).
- Resident Aliens, Lawful Permanent Residents and U.S. Citizens report ALL worldwide income (regardless of source).
- You can electronically file your return with an online software program, OR
- Manually complete and mail in forms found at irs.gov and www. in.gov (Indiana return), OR
- Have your return prepared for free through the United Way/Purdue/IRS VITA program here: https://uwlafayette.org/mytaxes/ OR
- Pay a tax professional to prepare your returns.
- Resident Aliens will not receive the GTP email notification, which is only for the (nonresident alien) 1040NR tax return software.
- Fellowship payments, though not reported on a 1042-S, may still be required to be reported on your returns.
- You must report all income exempt from U.S. tax under a treaty (regardless of amount). Failure to report the treaty (will be reported on a 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. Federal and state tax filings complete the process.
- If you filed your 1040 Federal tax return electronically, the Indiana income tax return can be filed electronically also or visit in.gov for tax forms and instructions.
- Once you mail your tax return, you will not get a confirmation of receipt for the return. After 120-160 days, you may check the status of your return at irs.gov, “Where’s My refund?” NOTE: Any refund may take six months or more to process.
- If you moved after filing your tax returns, complete and mail a Change of Address Form 8822 to the IRS. The form with instructions is found at irs.gov.
- Some tax returns result in a tax refund, but some may have a tax balance due. (A refund indicates overpaid federal (or state) income tax withholding for your year’s taxable income.)
- Send your NO EMPLOYMENT LETTER request via email to firstname.lastname@example.org.
- Include your PUID, full name and current address.
- A staff member will send the letter via email in 5-7 business days of your request, after 2/15/2024. The letter confirms you had NO employment at Purdue. If you had any employment, you were required to obtain and present an SSN to Purdue.
You will be asked to enter your “Academic Institution” information. This is not the person listed on your I-20, DS-2019 form. Please enter the following information:
- Academic Program Director Name: Christine Collins, Program Director - Telephone Number: 765-496-3538
- Academic Institution Address: 155 South Grant Street Young Hall, Room 525, West Lafayette, IN 47907
Please do not contact Ms. Collins, International Students and Scholars, or the Purdue Tax Department with Glacier Tax Prep technical support or software errors questions. All Glacier Tax Prep technical support (software issues only) is provided through email by emailing email@example.com.
- If you are an F1 or J1 Visa holder, and a nonresident alien according to your completed Purdue Glacier account (at the end of the calendar year), your pay may not be subject to the required Payroll (6.2% Social Security and 1.45% Medicare) FICA taxes.
- As an F1 or J1 student employee, with the minimum amount of credit hours in a semester (4 graduate or 6 undergraduate credit hours in a semester), there are no Social Security and Medicare taxes withheld OR if you are a nonresident alien according to your completed Purdue Glacier account.
- J1 Scholars can only have wages FICA exempt for two calendar years. This is indicated in your Purdue Glacier account at online-tax.net.
- H1, O, TN, J2, EAD, etc. work authorizations wages are not FICA exempt, but may still be nonresidents aliens, due to not passing the SPT (Substantial Presence Test) for the year.
- Send an email to firstname.lastname@example.org with your name and PUID so we can review it.
Purdue University staff provides general tax information to payees, based on our understanding of the current tax laws. We cannot provide specific tax guidance for taxpayers according to Circular 230 guidelines from the IRS.
Please seek resources at www.irs.gov, www.in.gov (or other state’s websites for other state questions) or professional tax guidance for direction for your specific situation.