Filing a United States Tax Return
If you are present in the United States during a calendar year and receive U.S.-source
income, you are generally required to file a U.S. income tax return. This applies
regardless of your tax status (nonresident alien or resident alien). However, the
type of tax return you complete will depend on your tax status:
- A resident alien for income tax purposes will complete Form 1040, U.S. Individual Income Tax Return.
- A nonresident alien for income tax purposes will complete Form 1040-NR, U.S. Nonresident Alien Income Tax Return.
The Internal Revenue Service (IRS) has
announced that most tax returns for income received in calendar year 2023 should
be filed no later than April 15, 2024. This applies whether an individual is completing
Form 1040 or Form 1040-NR. Detailed information on tax return filing for both nonresident
aliens and resident aliens can be found in Chapter 7 of
IRS Publication 519,
U.S. Tax Guide for Aliens [PDF].
Separately from submitting Form 1040-NR, a nonresident alien in F, J, M, or Q status must submit Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition. Form 8843 must be submitted even if you are not required to submit Form 1040-NR.
In addition to filing a federal income tax return, you may also be required to file a state income tax return. For employees and/or students living and/or working in West Virginia, anyone required to file a federal income tax return is generally also required to file a West Virginia state income tax return. Information on completing a West Virginia state income tax return is available from the West Virginia State Tax Department.
Tax Services cannot advise on if a student or employee will have a tax return filing obligation in a state other than West Virginia. Students and employees who worked or attended school in another state in calendar year 2023 and believe they may be required to file taxes in that state should contact a professional tax preparer or advisor.
It is important that a foreign national file all required U.S. income tax returns prior to the IRS deadlines, regardless of tax status. Failure to properly or timely file tax returns can have negative impacts on future immigration applications, including applications for U.S. lawful permanent resident status (i.e., a U.S. "green card").
WVU Tax Services cannot prepare or assist in preparing personal income tax returns, nor provide other tax advice, for employees, students, or the general public. This applies regardless of an individual's citizenship status and tax status. Individuals are personally responsible for preparing and submitting all required tax returns in a timely manner.
Resident Alien Tax Returns
Individuals with a resident alien tax status will complete and submit Form 1040, U.S. Individual Income Tax Return. Form 1040 is the same tax return completed by U.S. citizens and lawful permanent residents. Form 1040 can be completed using any tax preparation software or services available to U.S. citizens and lawful permanent residents. WVU does not have recommendations for specific tax preparation software or services to prepare Form 1040.Nonresident Alien Tax Returns
Individuals with a nonresident alien tax status will complete and submit Form 1040-NR, U.S. Nonresident Alien Income Tax Return. Form 1040-NR cannot be prepared by standard tax preparation software. To assist with preparing Form 1040-NR, WVU Tax Services and the WVU Office of Global Affairs make the GLACIER Tax Prep (GTP) software from Arctic International available to nonresident alien students and employees free of charge. Current students of WVU, current employees of WVU and WVU Research Corporation, and any former students or employees who were employed and/or enrolled in calendar year 2023 can submit a request for the GTP common access code.GTP will prepare the required forms for a nonresident alien's federal income tax return. However, it will not prepare a state income tax return. Students and employees are responsible for completing and submitting any required state income tax returns.
If you require assistance while preparing your federal income tax return
in GTP, you must use the Help function within the GTP system. WVU Tax Services cannot provide advice, guidance, or assistance with the GTP system.