International Tax Compliance

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International Tax Compliance FAQ

 

Yes. GLACIER records are specific to each institution. Your university GLACIER account must be set up separately from any other GLACIER record you may have with another institution. Example: Graduate Assistants with the University of Arkansas Division of Agriculture (UADA) will have a GLACIER record associated with UADA. If you are also enrolled as a student at the University of Arkansas, Fayetteville (U of A) and you receive a taxable scholarship or fellowship, you will need a GLACIER record associated with U of A.

Use of GTP is not required; however, many commercial tax software programs are designed for U.S. residents and citizens and may not support nonresident tax returns (Form 1040-NR). Nonresident aliens who are required to file a U.S. tax return must file Form 1040-NR.

Some commercial tax software may treat users as U.S. residents for tax purposes, which could result in incorrect filing, ineligible tax benefits, or potential issues if reviewed by the Internal Revenue Service (IRS). Users should carefully verify that any tax preparation software they choose supports nonresident tax filing requirements.

 You may receive Form W-2, Form 1042-S, or both, depending on the type of income you received. Not all individuals will receive both forms. You may also receive additional tax forms based on your specific payment or income types.

The W-2 is issued by the University of Arkansas no later than January 31 each year. This document is available electronically in Workday under Tax Documents or a paper form may be mailed to the address on file in Workday if requested. 

The 1042-S is issued by the University of Arkansas no later than March 15th. This document is available through your GLACIER account or by mail if requested.


Deadlines for filing these documents with the IRS:
- April 15 (if you earned wages)
- June 15 (if filing only Form 8843, and you earned no income)

  • You may complete a Form W-4 directly in Workday and are no longer required to follow the IRS withholding rules specific to nonresident aliens.
  • You may choose to use the IRS Tax Withholding Estimator or consult a qualified tax professional to help determine your withholding preferences.
  • You are no longer eligible to use GLACIER Tax Prep (GTP).
  • You are no longer required to file Form 1040-NR.

Most nonresident aliens aren’t eligible to receive a 1098-T. If you are a resident for tax purposes, contact studentaccounts@uark.edu.

Yes. If you were in the U.S. on F, J, M, or Q status, file Form 8843 by June 15—even if you earned no income.

If eligible for treaty benefits, submit the W-8BEN or Form 8233 generated by GLACIER. If this task is completed after payroll has been processed and tax was withheld, you may be eligible to receive a refund of the overpaid tax directly from the IRS upon filing your federal income tax return.

Qualified scholarships (tuition, books, etc.) are not taxable.
Non-qualified (housing, meals, student parking permits, etc.) are taxable and reported on Form 1042-S.

Yes. Generally subject to 30% tax, depending on visa type. Reported on Form 1042-S.

Nonresident individuals in F-1 or J-1 student status are generally exempt from FICA taxes for their first five calendar years in the United States. During this period, they are considered exempt individuals for purposes of the Substantial Presence Test. Once they exceed the five-year exemption and meet the Substantial Presence Test, they typically become resident aliens for tax purposes and FICA withholding would then apply. Contact NRAtax@uark.edu if FICA was withheld in error. 

The terms nonresident and non-resident can be confusing because they sound the same but refer to different things depending on the context.

  • Non-resident (with a hyphen) typically refers to immigration status. For example, someone in the U.S. on a temporary visa, such as a student or scholar, may be considered a non-resident alien for immigration purposes.
  • Nonresident (no hyphen) refers to tax status as defined by the IRS. Even if someone is physically in the U.S., they may be considered a nonresident alien for tax purposes depending on how long they’ve been in the country and what visa type they hold.

 If you have any questions, please email NRAtax@uark.edu or call 479-718-1819 for assistance.

 

Tax treaty benefits for non-student compensation are typically not limited to a dollar amount, but are limited by a specific number of years. Some countries have retroactive clauses attached to treaties, resulting in the treaty benefit being lost if the treaty time limit is exceeded. Before deciding to abide by the treaty, the limits of the treaty should be carefully weighed against the personal time committed to the employer.