International Programs

Income Tax Information For International Students & Scholars

International students and scholars who received U.S. sources of income during any part of 2011 must file U.S. Internal Revenue Service (IRS) income tax forms and State of Oregon Department of Revenue forms by April 17, 2012. Income could include on-campus employment, graduate assistantships, OSU scholarships or fellowships, or practical training. Any non-resident for U.S. tax purposes, even if he or she does not recieve income from U.S. sources, must file IRS informational form 8843 each year for as long as they are a non-resident for tax purposes.
*Typical deadline for filing: April 15 of each year

GLACIER (formerly "CINTAX") ONLINE FEDERAL TAX FILING

While ISAS and ISFS are unable to assist you personally with your taxes, we have purchased a subscription to a useful online tax software system called GLACIER that will provide you with current information and step-by-step instructions on how to file your federal taxes.  This program can be accessed from any computer that is connected to the internet and a printer.

As an OSU student or scholar, you will have free access to GLACIER. ISAS and ISFS will send you an access code by email in mid-February. (Attention students: this information will come to your ONID email account)

ADDITIONAL RESOURCES

• Internal Revenue Service website
• IRS telephone assistance to answer general tax questions (1-800-829-1040).
• IRS Taxpayer Assistance Center, contact them to make an appointment for free tax filing assistance
• Oregon Department of Revenue: for oformation about filing taxes in the state of Oregon 

OREGON STATE UNIVERSITY CONTACTS

Students or faculty receiving salary or payment from OSU may contact the following staff in the OSU Payroll Office to help with questions on tax withholding, FICA withholding, non-resident verses resident for tax purposes and tax treaty eligibility.

For general information about filling out your payroll forms at OSU, please visit the Payroll Information For Students and Scholars handout from the OSU Payroll Office. 

Name	Telephone	E-mail
Anita Gurule	737-0573	anita.gurule@oregonstate.edu
Kristi Rietz	737-8611	kristi.rietz@oregonstate.edu

Students receiving OSU scholarships may contact the following staff in OSU Business Affairs for assistance with the 1042-S form.

Name	Telephone	E-mail
George Windom	737-0643	george.windom@oregonstate.edu

FORMS AND PUBLICATIONS

Below is a listing of some of the publications you may need to file your taxes. For additional forms and publications, refer to the Internal Revenue Service or Oregon Department of Revenue website. Remember to photocopy all completed forms for your reference before mailing them to the Internal Revenue Service and Oregon Department of Revenue.

INTERNAL REVENUE SERVICE (IRS)

http://www.irs.gov/

• Form 8843 -- All international students, scholars and dependents must file this form, whether receiving U.S. income or not.
• Form 1040-NR-EZ and instruction sheet -- The 1040-NR-EZ form is used if you are taking the standard deduction.
• Form 1040-NR and instruction sheet -- The 1040-NR form is used if you are itemizing your deductions.
• Publication 519 -- U.S. Tax Guide for Aliens
• Publication 901 -- U.S. Tax Treaties
• Publication 970 -- Tax Benefits for Education

OREGON DEPARTMENT OF REVENUE

• Form 40N
• Form 40N/P instructions -- Non resident form

Handouts

For International Students - Please download our Tax Information handout if you would like an easy-to-print version of this information. 

For International Scholars - Please see our 2011 Tax Information handout.