The Offices of International Student Programs and Services and International Faculty and Scholars are unable to provide personal assistance with the completion of tax forms. Please keep in mind that University of Arizona employees, while in their official role at the U of A, are not allowed to act as tax consultants or provide tax advice.
The following information provides resources for assistance with tax questions.
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Tax Filing Basics
In many countries, the government assesses and collects taxes that are owed. But in the United States, it is each individual’s responsibility to meet his or her own tax obligations.
The United States has several different sets of tax laws. Federal tax law applies to taxes paid to the United States in Washington, D.C. State tax laws apply to taxes paid to the state in which you live.
You should first determine whether, for income tax purposes, you are a nonresident alien or resident alien. If you are employed on-campus, or have a cash scholarship, the account you created in the GLACIER system will notify you of your residency status for tax purposes. You can also determine whether or not you are a non-resident for tax purposes by accessing the CINTAX tax return preparation software program.
In addition, the Internal Revenue Service (IRS) provides information at: http://www.irs.gov/publications/p519/ch01.html
You may also receive the following forms in the mail. If you receive one of these forms, be sure to save them for when you file your taxes:
Form W-2
"Wage and Tax Statement" - a substitute wage and tax statement as allowed by IRS and is acceptable for filing with Federal and State Income Tax Returns. Wages and Salaries are reported in Box One. Federal income tax withheld reported in Box 2.
Form 1042-S
This form is used to report to the IRS (1) salaries and wages that are exempt from federal income tax due to a treaty between the employee's country of residence and the United States, and (2) scholarship or fellowship that is taxable or exempt from federal income tax under an income tax treaty. Note: Scholarship or fellowship grants that are used to pay certain expenses such as tuition, registration and other mandatory fees are not taxable, and not reportable on Form 1042-S.
 Frequently Asked Questions about the 1042-S Form
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Federal (National) Tax filing requirements
All international students, who are nonresidents for tax purposes, and were present in the United States during the tax year January 1, 2008 through December 31, 2008, must file a tax form by June 15, 2009 or April 15, 2009.
Deadline June 15, 2009: You will need to file form 8843 if you had no US income during the tax year of 2008.
Deadline April 15, 2009: F1 or J1 students and scholars with US income from other sources, such as dividend income, salary or wages, scholarship or fellowships, prizes or awards will need to file form 1040NR-EZ or 1040NR. If you are required to file Form 1040NR-EZ or 1040NR, you must complete Form 8843 and mail with your tax return before the filing deadline, April 15, 2009.
You must file a tax form even if your employer deducted (“withheld”) money from your paycheck for taxes. The amount that is deducted is an estimate, so you may owe more or less than your employer subtracts. Therefore, you must file a tax form to calculate the difference between what you owe and what you paid.
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Using CINTAX (FREE online software for federal tax forms)
The Division of International Affairs has purchased a site license to CINTAX, a tax return preparation software program designed specifically for nonresident alien students, scholars, trainees, researchers and other educational statuses to prepare their U.S. federal income tax return - Form 1040NR or 1040NR-EZ and Federal Form 8843. Use is limited to University of Arizona students and scholars and their dependents. If you have already created an account in the GLACIER system, you will be offered the option to have the data transferred to CINTAX. This will be a convenient and simple way to complete your tax return.
CINTAX is provided to you for your convenience. You are not required to use CINTAX to prepare your U.S. federal income tax return. The University of Arizona does not provide tax advice and therefore disclaims all liability from the misinterpretation or misuse of CINTAX.
International scholars and students who were at the U of A during the year of 2008 and do not have a GLACIER account may send a request to access CINTAX to Deborah Kuiken at dkuiken@email.arizona.edu. Please include your full name and date of birth. International students should also include their student identification number.
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Federal Tax Forms (if you do not use CINTAX)
Federal Form 1040 NR
1040 NR IRS Step-by-Step Instructions
Federal Form 1040 NR-EZ
1040 NR-EZ Step-by-Step Instructions
Federal Form 8843
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State Tax filing requirements (Arizona and other states)
Nonresident students may be required to file Arizona (or other state) tax returns, depending on their income.
For individual tax assistance with state of Arizona tax return contact:
Arizona Department of Revenue: http://www.revenue.state.az.us/
Phone: 1-800-352-4090
Arizona Department of Revenue Tucson Office
400 W. Congress Street
Tucson, AZ 85701
Monday - Friday - 8 am - 5 pm
If you need to file taxes for another state (for example, if you worked in California during the summer), you can get tax forms for most states from the Federation of Tax Administrators’ website: http://www.taxadmin.org/fta/link/FORMS.html
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State Tax Forms
Arizona State Form 140 NR
Instructions for Completing Form 140 NR
140NR - Nonresident Personal Income Tax Return Tax Tables
140NR A(NR) - Itemized Deductions for Nonresidents
140NR A(NR) - Itemized Deductions for Nonresidents Instructions
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Resources for Tax Assistance
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Local Offices
IRS Taxpayer Assistance Center
Tucson Federal Building 1st Floor
300 W. Congress Street
Tucson, AZ 85701
Monday - Friday - 8:30 am - 4:30 pm
Telephone: 520-670-4687
IRS Helpdesk for problems with individual returns: 1-800-829-1040
To contact IRS for status of a refund: 1-800-829-4477
Arizona Department of Revenue: http://www.revenue.state.az.us/
Phone: 1-800-352-4090
Arizona Department of Revenue Tucson Office
400 W. Congress Street
Tucson, AZ 85701
Monday - Friday - 8 am - 5 pm
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