A Non-Resident Alien Tax Analyst works with UAB department administrators, Payroll, and Student Accounting to ensure that the appropriate taxes are deducted from international students and scholars receiving scholarships and/or employment income from UAB.

ISSS will evaluate all appointment papers and requisitions to ensure that a tax status determination has been made and entered into UAB’s payroll system. ISSS must sign and forward the documents to the Payroll Department and verify your employment authorization and tax status before you can begin receiving payment. No payments can be made by Payroll or Student Accounting until ISSS approves them.

If you are in F or J immigration status and receive a scholarship or employment income from UAB, please complete the Foreign National Information Form and email it to isss@uab.edu.

Nonresident Alien (NRA) Tax Filing Requirements

If you received any type of income in 2018, which includes U.S. based scholarship and U.S. wages, you are required to file a U.S. tax return by April 17, 2019.

What kind of tax form should I file? Am I a resident alien or nonresident alien for taxes?

non resident alien tax filing requirements

Nonresident Aliens who received income must:

  • File tax form 8843; and
  • File tax form 1040NR or 1040NR-EZ for federal tax return; and
  • File AL state tax return, Form 40NR, please visit https://revenue.alabama.gov/forms/ 

Have you requested a free Glacier access code yet?

ISSS has purchased a limited number of free access codes to the Glacier Tax Preparation website. Email isss@uab.edu to request one before we run out! Glacier will walk you through the steps to file your federal taxes (free!) and provide a link to the Sprintax service (about $30) to help you file your Alabama taxes. Reminder: Glacier is designed only for non-resident tax preparation. Don't get tricked by another company and use tax software designed for US citizens, permanent residents, or H-1B visa holders.

Documents you need to complete your tax return:

  • W-2, a form issued annually by employers to report compensation income.
  • 1042-S, a form issued by the university to report scholarship, fellowship payments, and treaty benefits.
Other tax forms you may receive:
  • 1099-G, state tax refund.
  • 1099-MISC, a form to report onetime award payment/dividend income.
  • 1098-T, Tuition Payments Statement, nonresident aliens usually cannot claim the educational credits. Just keep it for your personal records.
  • 1095-B/C, Health Insurance Coverage, nonresident aliens does not need to file this form with their federal tax return. Just keep it for your personal records.

Students and scholars who had NO income in 2018

You are not required to file a U.S. tax return, but you (and also your dependents) MUST file tax Form 8843 by June 17, 2019. Please contact ISSS for assistance.
Tax Form 8843 for STUDENTSTax Form 8843 for SCHOLARSTax Form 8843 for DEPENDENTSTax Form 8843 should be mailed to:

Department of the Treasury,
Internal Revenue Service Center,
Austin, TX 73301-0215

*Please note:
Tax Form 8843 for STUDENTS should be completed the information about yourself, section I & section III.

Tax Form 8843 for SCHOLARS should be completed the information about yourself, section I & section II.

Tax Form 8843 for DEPENDENTS should be completed the information about yourself and section I.

ISSS is not authorized by the IRS to provide tax advice. The Glacier codes are available only to "non-resident aliens for tax purposes." If you meet any of the following criteria, you will probably need to file taxes as a "resident alien for tax purposes" and need to consult a tax professional, such as an accountant or CPA:

  • Have been in H-1B status for more than 6 months
  • Have been in F-1 or J-1 STUDENT (not research scholar) status for more than 5 years and have no tax treaty benefit
  • Have been in J-1 RESEARCH SCHOLAR status for more than 2 years and have no tax treaty benefit

The Alabama State Board of Public Accountancy maintains a list of tax professionals here.

ACT Document Tips
For more information on UAB’s policies and procedures related to taxation of non-US citizens, please see the Non-Resident Alien Tax Guide.