Tax Assistance



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Overview

In the U.S., all individuals who received income are taxed for their earnings. Every year, those who received income must report their earnings to the International Revenue Service (IRS) by filing a Federal Tax Return, and to the California Franchise Tax Board (FTB) by filing a State Tax Return.

Deadline to File Taxes Without an Extension - April 15th

The following information and links are specific to "aliens", the term used by the IRS for tax purposes to identify individuals who are not a U.S. citizen or permanent resident (i.e. - F-1, J-1, and H1-B Visa holders). For more information on how "aliens" are taxed at UCLA, please Click Here. For complete details on taxation of income for non-resident students, scholars, and exchange visitors, please Click Here.

Tax Residency: Non-Resident or Resident for Tax Purposes?

  • Federal Tax Return: The IRS classifies aliens as either non-resident aliens or resident aliens for tax purposes. Non-resident aliens are taxed only on their income from sources within the U.S. and on certain income connected with the conduct of a trade or business in the U.S. Resident aliens are generally taxed on their worldwide income, and taxed the same way as a U.S. citizen. Determining your tax residency will determine the type of Federal Tax Forms you must file for your tax return.
  • State Tax Return: The FTB defines a resident of California for tax purposes to be any individual who is in California for other than a temporary or transitory purpose, and a Non-resident of California to be any individual who is not a resident.

Do I Need to File a Tax Return?

Federal Tax Return

  • Form 1040NR/1040NR-EZ: If you have received any income that appears on a W-2, 1042-S, or other supplemental income forms, you must file form 1040NR or 1040NR-EZ.

  • Form 8843: All non-resident students and scholars must file Form 8843 even if they did not receive any U.S. income from employment, fellowship, scholarship, or any other U.S. sources.

State Tax Return

  • Form 540NR (Long)/540NR (Short): Non-residents must file a return if they have any California-sourced income and their income from all sources is more than the filing requirement amount for residents. Click Here for more details. In general, you should file a 540NR (Long) or 540NR (Short) if you have a tax return refund due.

What is GLACIER?

GLACIER: Nonresident Alien Tax Compliance System

  • GLACIER is a secured, web-based Nonresident Alien (NRA) tax compliance system that foreign individuals can use to provide their immigration and tax data to UCLA via the internet 24 hours a day. GLACIER maintains the following information:
    • Tax Residency & Tax Withholding Rates
    • Income Tax Treaty Eligibility
    • Distributes Form 1042-S
    • Interfaces with GLACIER Tax Prep (GTP)

    All non-residents at UCLA must have a GLACIER record on file prior to receiving any of the following forms of payments:
    • Wages from employment
    • Taxable fellowship, scholarship, or grants
    • Other forms of payment not exempted by IRS Code

How Do I Prepare and File my Tax Return?

Federal Tax Return

  • Prepare and File Using GLACIER Tax Prep (GTP)
    GLACIER Tax Prep (GTP) is a web-based tax preparation system designed for non-residents and can be used to prepare and file Form 1040NR or 1040NR-EZ. All non-resident individuals who have a GLACIER Record can use GLACIER Tax Prep for free.

State Tax Return

VITA (Volunteer Income Tax Assistance) Program

  • VITA at UCLA is an IRS-sponsored tax assistance program that provides free basic tax assistance and preparation to the UCLA community. VITA provides free tax assistance for filing both Federal and State returns, and all volunteers are IRS-certified.

Questions?

For further questions and consultations on non-resident tax matters please contact UCLA Payroll Services: Nonresident Alien Compliance Office, 310-267-5774, Monday-Friday, 7:30AM - 5PM.




Upcoming Tax Workshops

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Questions?

Please Contact Payroll Services: Nonresident Alien Compliance Office