Filing Nonresident Taxes

HR, through the Nonresident Alien (NRA) tax office, is responsible for analyzing tax implications for payments made to individuals who indicate they are not U.S. Citizens or Permanent Residents (green card holders), ensuring the university is in compliance with nonresident alien tax withholding regulations.

Types of Taxes

Taxes that can be assessed in Arkansas include: federal tax, Arkansas state tax, and FICA (appears as OASDI and Medicare on your earnings statement).

Exemptions

Federal tax: A tax treaty is the only exemption to paying federal tax. There is no guarantee that a valid tax treaty with the U.S. will be honored. HR reserves the right to disallow a tax treaty if we believe all requirements of the treaty are not met.  HR withholds federal tax from your pay if no treaty is applied.

State tax: HR withholds state of Arkansas tax from your pay.  The HR Expert will discuss the state tax return with you when it is time to submit it.

FICA tax: Typically, students or scholars considered nonresident for tax purposes are exempt from FICA taxes. Once you pass the substantial presence test, which will be figured by our GLACIER software, you are no longer exempt and are required to pay FICA taxes from January 1 of the year you become a resident for tax purposes. Students holding F-1 and J-1 are typically exempt for 5 years; J-1 teacher/researchers are typically exempt for two years. The J-2 or F-2 visa holderis not exempt from FICA in any circumstance. 

Tax Implications

Not having the proper amount of tax withheld or incorrectly filing a tax return could have implications for receiving or renewing a U.S. visa. A person can also be audited up to three years from the tax filing date, causing future tax payment implications. An HR Expert will assist in determining the correct withholding amount of taxes from each payment and will assist in answering any questions in regards to nonresident taxation.

Federal Tax Forms

Nonresident Alien with Income

(including taxable scholarship)

The university provides GLACIER  tax prep software to complete your Federal tax return each year as long as you are a Nonresident for tax purposes. Do NOT use any other program or company to complete your tax return contact the HR Expert.

Form Filing Deadline What You Need
Form 1040NR
USE GLACIER tax prep ONLY
U. S. Nonresident Alien Income Tax Return April 15
June 15 for those with taxable scholarships and no earned income
E-filing is not an option
Form W-2
Form 1042-S
Form 1099 NOTE: You may have one or all of these.
Form 1040NR-EZ
Use Glacier  tax prep ONLY
U. S. Income Tax Return for Certain Nonresident Aliens With No Dependents April 15
June 15 for those with taxable scholarships and no earned income
E-filing is not an option
Form W-2
Form 1042-S
Form 1099 NOTE: You may have one or all of these

Resident Alien with Income

Once you become a Resident for Tax purposes, you cannot use GLACIER tax prep to prepare your Federal tax return. There is generally a place that will prepare your tax return  free of charge if you have low income. Consult with the HR Expert about locations that provide this service.

Form Filing Deadline What You Need
Form 1040 U. S. Individual Tax Return April 15 Form W-2
Form 1098-T
Form 1099
Form 1040EZ (Instructions) Income Tax Return for Single and Joint Filers With No Dependents April 15 Form W-2
Form 1098-T
Form 1099

Nonresident Aliens and Resident Aliens

Form Filing Deadline What You Need
Form 1040X Amended U. S. Individual Income Tax Return Within 3 years after the date original return was filed Copy of original tax return

Nonresident Aliens and Resident Aliens with Income

Form Filing Deadline What You Need
Form 4868 Application for Automatic Extension of Time to File U. S. Federal Tax Return* April 15 *You will owe interest on any tax not paid by April 15.

Nonresident Aliens Who Are:

Present in the United States under: F-1, F-2, J-1, J-2, M-1, M-2, Q-1, Q-2 immigration status MUST file form 8843 each year if they have NO income.

Form Filing Deadline What You Need
Form 8843 Statement for Exempt Individuals April 15, if income earned



June 15, if no income earned
University contact information
Immigration documents


Note: If you do not have a U. S. tax ID number, leave that box blank on the form.

State Filing Instructions and Forms

Nonresident and resident aliens who have income as noted on a W-2 or 1099 in the state of Arkansas may have to file an Arkansas state income tax return. This return is due on April 15. Scholarships and tuition waivers are NOT considered income for Arkansas tax purposes.  Please contact our HR Expert and they will be happy to assist you with your state of Arkansas tax return each year.

If you had Arkansas Income in 2014, complete: AR1000S (Instructions)

View the Arkansas Tax Table for 2014.

How to Obtain a FICA Refund

The following information applies only to nonresident aliens holding F1 and J1 visas.

Withholding of Social Security and Medicare taxes is not required for the following:

  • On-campus employment while enrolled full time and/or still a nonresident for tax purposes.
  • Authorized practical training, curricular (CPT) or optional (OPT) if you are still a nonresident for tax purposes.
  • If you will be doing CPT or OPT off campus, please consult with an HR Expert to advise you on withholding.
  • Authorized economic hardship employment

Request a refund as soon as possible directly from your employer if FICA/Medicare taxes are withheld in error. If your request is denied, ask your employer for an explanation in writing.

If your employer will refund the taxes, take no further action.

If your employer will not or cannot refund the taxes, follow the instructions below.

  1. Request a written statement from your employer explaining the reason for not refunding the taxes.
  2. Complete and sign form 843 Claim for Refund and Request for Abatement. Use a separate form for each tax year.
  3. Complete and sign form 8316 Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on a F, J, or M Type Visa. Use a separate form for each tax year.
  4. Attach your employer's explanation of refund denial. If your employer does not provide a written statement, prepare an explanation of the situation and the action you took. The IRS requires evidence that you tried to obtain the refund through your employer.
  5. Attach photocopies of the following documents in the order listed below:
    • Form W-2 and federal tax return
    • Visa (in your passport)
    • Form I-94
    • Work authorization (EAD or Economic Hardship), if applicable.
    • Front and back of your Form I-20 or DS-2019
  6. Mail to:
    Internal Revenue Service Center
    Philadelphia, PA 19255

Do not submit the forms with your original tax return. There is no deadline for submitting the refund request.