International Student Services

Taxes

Students earning over $3,700 dollars in a given year, are required to file a federal and state tax return. Filing a return could result in receiving a tax refund. Students who are required to file a return and fail to do so will be considered out of status. Federal and State returns must be filed on or before April 15.

Tax filing can be very complicated; students are encouraged to contact a professional tax accountant for help preparing their tax documents.

List of tax resources

Glacier Tax Prep: Specialize in helping international students file federal and state taxes.
http://www.arcticintl.com/gtp_individual.asp

Internal Revenue Service (IRS): Contact online, by phone, or in person
http://www.irs.gov/

State of Utah: Contact online, by phone, or in person
http://incometax.utah.gov/

Private firms or individuals

Tax filing will require students to complete four steps:

  • Determine U.S. residency status
  • Determine tax filing requirements
  • Identify deductions or allowances
  • Complete and send applicable forms

List of available forms for filing

Federal Return:
http://www.irs.gov/formspubs/index.html?portlet=3

State Return:
http://tax.utah.gov/forms/currentforms

Individual Taxpayer Identification Number (ITIN)

An ITIN is to provide identification for tax filing purposes only. It is not a form of identification for any office outside of the Internal Revenue Service (IRS). It is only an option for students who cannot receive an SSN. Students who have an SSN are not eligible for an ITIN. For an international student, an ITIN is most needed for the spouse and/or children of a student filing taxes who has received an SSN.
To apply for an ITIN, students will need to do the following:

  • Complete the Form W-7: Application for ITIN
  • Appropriate identification documents
    • Passport
  • Valid US Federal income tax return
  • Send all information to one of the following addresses

Standard Post:
Internal Revenue Service
ITIN Operations
P.O. Box 149342
Austin, TX 78714-9342

Private Delivery Service:
Internal Revenue Service
ITIN Operations
Mail Stop 6090-AUSC
3651 S Interregional Hwy 35
Austin, TX 78741-0000

For more information, instruction, and examples of the ITIN and W-7, visit the IRS’s webpage: http://www.irs.gov/pub/irs-pdf/p1915.pdf