How to File Taxes as a International Graduate Student in U.S. (Based on University of Michigan)
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B. Step 1. Federal Tax: Collect Documents
C. Step 2. Federal Tax: Glacier Tax Prep (GTP)
D. Step 3. Federal Tax: Print W-7 Related Documents
E. Step 4. Federal Tax: Send Mail to IRS
A. Federal Tax: Overview
⑴ Overview
① There are up to 4 tax filing periods in a year
○ Many schools including the University of Michigan only file once by April 15.
○ The tax filing deadline for F-1 and J-1 students filing taxes for the first time is June 16th.
② Must file regardless of income: Typically about 14% tax withheld
③ Schools usually provide free codes for Sprintax or other agencies
④ Unlike international students, domestic students use TurboTax, Cash App, etc.
⑤ F-1, J-1 visa holders may be exempt from or receive refunds on FICA tax
⑥ 2023 tax return (@ May 2024)
⑦ In the first year, a refund of about $2,000 may be received, but from the next year, due to TA or RA roles, taxes may increase
⑧ The university is legally prohibited from providing tax-related consulting to students.
⑨ Taxes for the current year must be processed within two years.
⑩ A tax refund is usually issued via direct deposit, but if it’s delayed (e.g., due to submitting additional/supplemental documents), it may be sent as a paper check by mail.
⑪ If you suspect your tax refund check was lost in transit, you can try filing Form 3911 separately.
⑵ Resources
③ https://internationalcenter.umich.edu/resources/tax/tax-software
④ https://www.internationalcenter.umich.edu/glacier-tax-prep-software
⑤ https://internationalcenter.umich.edu/resources/tax/current-year#overview
⑥ https://internationalcenter.umich.edu/resources/tax/laws-and-filing-requirements#resources
⑶ Contact: tax.payroll@umich.edu
B. Step 1. Federal Tax: Collect Documents
⑴ Document Types: W-2, 1042-S, 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-NEC, 1099-R, Form 1095-B
⑵ How to Receive 1042-S Form
① First-year
○ 1-1. Email subject: “Your Form 1042-s is Available”
○ 1-2. Log into FNIS website and request Form 1042-S
○ 1-3. You will receive the 1042-S form by mail from the school
② N-th year
○ 1-4. Download Form 1042-S as a PDF from the FNIS website mentioned above.
⑶ W-2
① It seems that you do not need it during the first year if you are receiving a fellowship through rotations, and that it becomes necessary starting from the second year.
② In Wolverine, search for “tax,” then go to “Payroll Tax Forms (W-2, W-4).” It seems to be easier to find on the mobile version than on the PC version.
⑷ Form 1095-B
① Written as “This Employer-Provided Health Insurance Offer and Coverage 1095-B form should NOT be attached to your tax filing.”
C. Step 2. Federal Tax: Glacier Tax Prep (GTP)
⑴ Overview
① Glacier Tax Prep (GTP): Free. For federal tax only.
② FreeTx USA: Paid. For both federal tax and state tax.
③ OLT(Online Tax): Paid. Cheaper than FreeTx USA. For both federal tax and state tax.
④ TurboTax: Nonresidents should not use TurboTax for filing federal taxes.
⑤ SprintTax: Paid. For both federal tax and state tax.
⑵ 2-1. Visit https://internationalcenter.umich.edu/glacier-tax-prep-software
⑶ 2-2. Click Access GLACIER Tax Prep Software
⑷ 2-3. Upload Form 1042-S under “What Income Statements Did You Receive in 2024?”
① If your U.S. income is only a stipend, generally only Form 1042-S is needed
② 1042-S is a form for reporting scholarship, fellowship, or other tax-exempt income received by nonresident aliens
③ Since stipend is considered fellowship income and not earned income, it is reported via 1042-S rather than W-2 or 1099-MISC
④ If the stipend is compensation for work (e.g., research or TA), it may be reported via W-2
⑤ If you also received earned income (W-2), dividends (1099-DIV), bank interest (1099-INT), etc., those forms must also be included
⑸ 2-4. U.S.-Korea Tax Treaty Exemption Application: Would you like to claim the maximum amount of exemption from tax allowed under the income tax treaty?
① According to the U.S.-Korea tax treaty, scholarship or fellowship income may be exempt from tax. If your stipend qualifies, it is advantageous to select “Yes” to receive the maximum exemption
② Even if the scholarship is purely non-compensatory, a stipend received in the U.S. can still be exempt under the U.S.-Korea treaty, so “Yes” is appropriate
③ Even if this is your first year receiving the scholarship, the IRS judges based on the tax year, so treaty benefits apply from this year
⑹ 2-5. Taxation in Korea: Are you subject to taxation in Korea, Republic of (South) or other foreign country for any of the amounts for which you claimed a tax treaty exemption above?
① If the scholarship is purely non-compensatory, select “No”
② If it resembles compensation or tax was withheld, select “Yes”
③ If the scholarship is not taxable in Korea, reporting is unnecessary; “No” is correct
⑺ 2-6. Visa Number
① Red-marked letter or number at the bottom right of the F-1 visa section in the passport
② Must be 8 characters
⑻ 2-7. Banking Information
① Chase Bank: In the app, you can find your routing number and account number by tapping Account Details.
D. Step 3. Federal Tax: Print W-7 Related Documents
⑴ Option 1. Submitting an ITIN
① Overview: ITIN application documents. More documents required since the Trump administration
② Certified copy of the picture page from your passport
○ Passport and visa info not needed if no special income
③ Copy of I-20 (if F-1 status) or copy of DS-2019 (if J-1 Status)
○ Passport and visa info not needed if no special income
④ No Employment Letter: How to Request
○ Not required if no special income
○ Needed if no supervisor has been appointed
⑤ Notes
○ If you applied for an ITIN when filing your U.S. income tax return, the U.S. government will notify you whether your ITIN has been issued or your application has been rejected.
○ You do not need to pay anyone to get an ITIN: such websites are scam websites (confirmed by the University of Michigan).
○ If you do not have an ITIN, you can write “Applied For” on your Michigan state income tax return, and you can file it using Sprintax through the University of Michigan International Center website.
○ If the W-7 is rejected due to incomplete documentation, a notice will be sent by mail approximately two months later. After that, you will need to resubmit the relevant documents for the W-7.
⑵ Option 2. Submitting an SSN
① Overview
○ Submitting an SSN can substitute for submitting an ITIN.
○ Even F-1 visa students can obtain an SSN if employed (e.g., RA, TA).
○ If the stipend is classified as a fellowship, an SSN cannot be issued.
○ An SSN is required for credit cards and loans, but not for checking or savings accounts.
○ One person cannot hold more than one SSN.
○ You can check your tax return status by entering your SSN on the website.
② Procedure
○ Step 1. Apply for an SSN at: https://secure.ssa.gov/ossnap/public/landingOSsnap
○ Step 2. Receive employment verification documents from the International Center (PI’s signature required).
○ Step 3. Make an appointment with the Social Security Administration: appointment must be within 45 days of application.
○ Step 4. Bring required documents: passport, driver’s license, I-94, I-20, etc.
○ Step 5. The SSN will be mailed within two weeks of the appointment date.
E. Step 4. Federal Tax: Send Mail to IRS
⑴ 4-1. Print and sign the relevant documents
① W-7: Signature required in the Signature of Applicant section
② Form 1040-NR: Signature required
○ The refund/payment amount is shown on Form 1040-NR.
○ Refund amount = Total payments (Line 33) − Total taxes (Line 24).
③ Form 8843
④ Non-service Scholarship or Fellowship Grant Statement: Signature and date required
⑵ 4-2. Visit the post office
① Obtain an envelope: Any envelope is acceptable
② Can be obtained at the post office
③ Post office options: Blake Transit Center US Post Service, North Campus US Post Service
④ Post offices are closed on weekends
⑤ USPS Priority Mail
○ Expedited mail with tracking available: The tracking number is on the receipt.
○ While regular mail is free, priority mail costs $10.10.
⑥ If you send mail related to tax processing via regular mail without attaching a stamp yourself, it will be automatically returned.
⑶ 4-3. Enclose documents in the following order
① Form W-7: Omitted if ITIN or SSN is written.
② Certified copy of the picture page from your passport
③ Copy of I-20 (if F-1 status) or copy of DS-2019 (if J-1 Status)
④ No Employment Letter: Needed if no supervisor has been appointed
⑤ Form 1042-S
⑥ Form 1040-NR
⑦ Schedule OI
⑧ Form 8843
⑨ Grant Statement
⑩ Form 1098-T: tuition fee is written and it looks like it is for Copy B, but I decided to enclose it if I have it.
⑷ 4-4. Mailing Address: Stated on the Glacier Tax Prep result page
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
USA
F. State Tax: Overview
⑴ Overview
① State tax refunds may be possible.
② If total stipend is under 5600 USD, no state tax needs to be paid.
③ Send the relevant documents to East Lansing or file them via e-filing.
④ If you use Sprintax, you can file without an ITIN.
⑤ Michigan has a relatively low tax rate of around 4%, while California has one of the highest rates, ranging up to 12–13%.
⑥ When state tax is applied: If you are a resident, or if you are a nonresident who has Michigan-source income, you need to file a Michigan state tax return. (ref) If neither applies, you do not need to file a Michigan state tax return.
⑦ For some doctoral students (especially first-year), it is classified as a fellowship, so filing Michigan taxes is not required; however, it is recommended to file taxes.”
⑵ Method 1: Sprintax
① If you use Sprintax, your state tax is $0 during the first year, so you can e-file for free. Please note that federal tax filing through Sprintax is not free.
② Starting from the second year, you may become eligible for a state tax refund, and at that point you need to pay Sprintax in order to process your state tax filing.
⑶ Method 2: Download and submit the documents manually
① Step 1: Visit the Michigan state website
② Step 2: Download and complete the forms
○ The M1040 is the main form.
○ ○ Schedule NR = Additional documents for non-residents/part-year residents
○ Schedule W = W-2 withholding documents used to organize
③ Step 3: As you fill out the forms, you will see which additional documents are required.
⑷ Method 3: OLT
⑸ Resources
③ https://www.michigan.gov/taxes/iit-forms/2025-individual-income-tax-forms
④ https://internationalcenter.umich.edu/resources/tax/non-residents#state
⑤ https://internationalcenter.umich.edu/events/michigan-tax-webinar
⑹ Contact: tax.payroll@umich.edu, tnrandll@umich.edu
Input: 2025.03.18 23:58