Texas Tech University cannot provide individual tax advice. We can only provide basic general guidelines.
No information on this site may be considered formal tax advice.
Consult tax counsel as necessary.
GLACIER Tax Prep will be available mid-February to qualifying Nonresident Aliens for Tax Purposes who need to file Form 1040-NR.
About Taxes
Taxes in the U.S.
Tax Requirement and Tax Residency Status
International students, scholars and foreign employees who were present in the U.S. during any portion of the past calendar year are required to file certain tax forms with the Internal Revenue Service (IRS). This is true whether or not you received any type of income during the past calendar year.
The staff at Texas Tech can assist you by providing you with resources, general guidelines and answering some of the questions you may have. However, we cannot provide formal tax advice. Ultimately, it is your responsibility to meet your tax obligations and do so accurately.
What are taxes?
Any earnings made in the US are subject to applicable federal, state, and local taxes. There are three main federal taxes that are withheld on your behalf by your employer: Social Security, Medicare, and Income Tax. Social Security Tax and Medicare Tax together are commonly referred to as FICA (stands for Federal Insurance Contributions Act).
FICA exemptions may exist for individuals on an F or J status, or for students who meet employment and enrollment criteria. For FICA exemptions due to F or J status, GLACIER must be completed timely.
What is a Tax Return or Tax Filling?
Filing taxes or "filing a tax return", is a reconciliation that compares what you paid in taxes via withholding throughout the year to what you should have paid in taxes, based on total taxable income in a given year.
Employers normally withhold taxes from each of your paychecks or other taxable income (such as scholarships/stipend/etc. payments) to cover the annual tax requirement. The US tax system uses graduated tax rates for wages, which means that the percentage of tax one pays depends on the amount of income one earns. For all other income, a flat rate applies.
If the taxes that were withheld from your payments are higher than what you should have paid in taxes, you will get a refund after filing your tax return ("tax refund"). If taxes withheld are less than what you should have paid, then you will owe money.
Our office cannot estimate your refunds or payment due. That amount is determined on a tax return.
Even if you didn't receive any taxable income, you may be required to file some forms with the IRS. (Please see Form 8843)
What Forms Do I Need to Complete?
Tax forms may vary depending on your individual residency status for tax purposes and employment status.Tax Residency for tax purposes falls in the two classifications outlined below. Before you file your taxes, you must determine your tax residency status, which may be different from your immigration status.
- Residents Aliens for Tax Purposes ('RA'): Nonresidents for immigration purposes who have met the Substantial Presence Test or the Green Card test. They file taxes in the same manner as a US Citizen or Permanent Resident
- Nonresident Aliens for Tax Purposes('NRA'): Nonresidents who do not meet the Substantial Presence Test or the Green Card Test. They must file Form 1040-NR and/or Form 8843 (if on F, J, M, or Q Visa), depending if income is received or not.
Helpful Links
When do I Need to File With The IRS?
- If you are filing Form 1040 or 1040-NR for 2024 : April 15th, 2025.
- If you are filing only Form 8843 for 2024: June 15th, 2025 (filing Form 8843 only).