Disclaimer
International Student & Scholar Services (ISSS) staff are NOT Tax Professionals or Certified Public Accountants. ANY ADVICE PROVIDED IS INTENDED FOR INFORMATION PURPOSES ONLY. For professional advice, please consult with Sprintax directly. For official information, please visit the IRS website.
Hiring an Immigration Attorney
In accordance with applicable university regulations, International Student and Scholar Services (ISSS) does not provide specific attorney referrals. As such, the immigration attorney list is not a comprehensive resource. It is provided to students and scholars as a convenience and should not be construed as an endorsement of the individual and/or firms listed herein.
- Ensure that the attorney is experienced in immigration law and that he or she devotes a majority, if not all, of his or her practice to immigration matters.
- Interview a minimum of two attorneys before making your decision – be weary of attorneys who will not take the time to meet with you before taking your case.
- Ask friends and colleagues if they have suggestions or experiences with the attorneys, you are considering.
- Discuss the fee up front and in detail; do not hire an attorney that will not provide you with a detailed, written, fee agreement.
- For immigration matters it is usually customary and preferable to negotiate a fixed fee for service.
- Be concerned if the proposed attorney fee is too law as it may indicate that the attorney may not be providing all necessary and customary services.
- Remember that you are hiring the attorney and that you have the right to ask questions about his or her professional credentials and practice experience.
- Hire an attorney that communicates with you well on both a personal and professional level.
- Avoid making your decision based on cost alone – the best attorneys will generally not charge the lowest fees.
- Prepare for your initial interview in advance and be punctual: bring your immigration documents; a list of questions and prepare a written narrative of your situation (the narrative should be fact based, clearly indicate in the body that it is intended for communication with your attorney).
- How many years of experience does the attorney have practicing immigration law and what percentage of his or her practice is devoted to immigration cases?
- Does the attorney have specific experience with your type of immigration case?
- Is the attorney Texas Board Certified in immigration law?
- Is the attorney a member of the American Immigration Lawyers Association (AILA)?
- What is the attorney’s Martindale Peer Review Rating?
- Does the attorney charge by the hour or by a fixed rate; how much will he or she charge to take my case; is the entire fee or a percentage required up front; does the fixed fee include an appeal if my petition is denied by the USCIS?
- What are the strengths and weaknesses of my case and what are the chances of my success?
- Will my case by delegated in whole or in part to a paralegal or an associate attorney?
- How long does the attorney estimate it will take to resolve the case?
- How will the attorney and his or her support staff communicate with me about the status of my case?
- U.S. Department of Justice List of Pro Bono Legal Service Providers
- American Immigration Lawyers Association’s Immigration Lawyer Search Tool
- The American Bar Association (ABA)
- Martindale Database of Legal Professionals
- U.S. Citizenship and Immigration Services (USCIS) (search: “Finding Legal Advice”)
- Immigration Advocates Network
- State Bar of Texas
- The Texas Lawyer Referral Service: 1-877-9TEXBAR
- The Yellow Pages (search: “Immigration attorney”)
- Ask your friends or colleagues
- Ask respected professionals in the community such as accountants, attorneys practicing in other specialties, ministers, doctors, etc.
NOTE: Only initial consultation fees are listed. Fees and charges for taking on a case after consultation vary greatly and depend on the specific case. All consultation fees listed on this website are subject to change at any time.
William Calderon of Calderon Legal Group
Website: https://www.calderonlegalgroup.com/
Location:
100 N. Parker Ave., Suite 114
Bryan, TX 77803
5600 NW Central Drive #100B
Houston, TX 77092
Contact:
Will Calderon, 832.261.5500
will@calderonlegalgroup.com
Available Languages: English and Spanish
Specialty: Cancellation of Removal 42A/42B, DACA renewal, family/spousal petitions, Employer/H1B, Citizenship, Temporary Protected Status, Immigration Bond, Deportation Defence, Green Card, Student Visa Help, Waivers
Consultation Fee: $0, phone consultation available
Rodriguez & Gimbert PLLC
Website: https://www.bryanlawyer.com/
Location:
308 E. 27th Street
Bryan, TX 77803
Available Languages: English and Spanish
Specialty: Deportation defense, Visa petitions, DACA cards
Consultation Fee: $0 initial consultation
Laura Leon Law, PLLC
Website: https://www.lauraleonlaw.com/
Location:
Texas Office
Address: 1716 Briarcrest Drive, Suite 860, Bryan, TX 77802
Illinois Office
Address: 29 S Webster St, Suite 240, Naperville, IL 60540
Contact:
Email: LauraLeonLaw@gmail.com , info@lauraleonlaw.com
Phone: 979.810.8880 (Texas Office), 331.244.1480 (Illinois Office)
Available Languages: English, Spanish
Specialty: Student Visas, Change of Status, DACA, Consular processing, Lawful Permanent Residency, Political asylum, Citizenship, and other U.S. immigration topics
Consultation Fee: Free 15 min phone consultation, $100 for in-person appointments
NOTE: Only initial consultation fees are listed. Fees and charges for taking on a case after consultation vary greatly and depend on the specific case. All consultation fees listed on this website are subject to change at any time.
Steven A. Brown of Reddy & Neumann, P.C.
Website: https://www.rnlawgroup.com/
Location:
10333 Richmond Ave, Suite 1050
Houston, TX 77042
Contact:
Steven A. Brown, 713.429.4793
steven@rnlawgroup.com
Available Languages: English
Specialty: Reddy Neumann Brown PC is a law firm focusing on employment-based and investor-based immigration. Steven’s practice areas include: Immigration Litigation, F-1/OPT, H-1B, H-4, EAD, E-3, TN, L-1, EB-1, Department of Labor Compliance, and Wage and Hour investigations
Consultation Fee: $300 initial consultation. Please email prior to scheduling a consultation to see if it is something we can resolve. Our firm also offers a daily conference call line that can be found here: https://rnlawgroup.com/conference-call
Jason Finkelman of Finkelman Immigration Law Firm
Website: www.finkelmanlaw.com
Location:
One Congress Plaza
100 Congress Ave
Austin, TX 78701
Contact:
Jason Finkelman, 512.348.8855
jason@finkelmanlaw.com
Available Languages: English
Specialty: An immigration law firm specialized in employment-based and family-based work visas, green cards, and citizenship. Focused on working with students to help them obtain U.S. work visas and permanent residence.
Consultation Fee: Contact Jason Finkelman to discuss consultation fees
David Swaim of Tidwell, Swaim & Farquhar
Website: https://immigration-pros.com/
Location:
12770 Coit Road, Suite 700
Dallas, Texas 75251
Contact:
David Swaim, 972.385.7900
jen@immigration-pros.com
david@immigration-pros.com
Available Languages: English and Spanish
Specialty: Various types of immigration law for employment and family based immigration, especially experienced with the transition from F-1 to H1B to employment-based PR petitions.
Consultation Fee: Consultation fee is $80. But waived for TAMU employer and students.
Eric M. Bernal & Associates, LLC
Website: https://www.ericmbernallaw.com/
Location:
8023 Vantage Drive, Suite 400
San Antonio, TX-78230
Contact:
210-544-5368 or toll free 800.653.2430
ericmbernallaw@gmail.com
Available Languages: English and Spanish
Specialty: Deportation, court representation, cancellation of removal, asylum, criminal defense/immigration, immigration appeals, family-based immigration, citizenship & green cards, work permits
Consultation Fee: $100 initial consultation
Foster LLP
Website: https://www.fosterglobal.com/
Location:
3 Greenway Plaza #800
Houston, TX 77046
912 S Capital of Texas Hwy #450
Austin, TX 78746
Contact:
Houston: 713.229.8733
General #: 844-303-7326
info@fosterglobal.com
Available Languages: English, Mandarin Chinese, Russian, Spanish, German, and French
Specialty: All areas of U.S. Immigration law
Consultation Fee: $350 for attorneys, including partners Mr. Nestor Rosin and Ms. Avalyn Langemeier
David E. Gluckman of McCandlish Holton
Website:https://www.lawmh.com/
Location:
1111 East Main Street, Suite 2100
Richmond, Virginia 23219
Contact:
David E. Gluckman, 804.775.3826
dgluckman@lawmh.com
Available Languages: English and Spanish
Specialty: All areas of immigration law except deportation defense (deportation defense is off the table for students because it requires physical representation, which he can’t do from Virginia). Very knowledgeable about F-1 student issues and has previously presented with NAFSA
Consultation Fee: $0 initial consultation
Ware Immigration
Website: https://www.david-ware.com/
Location:
3850 North Causeway Boulevard, Suite 555
Metairie, LA 70002
Additional Office Locations:
- Baton Rouge, LA
- Pensacola, FL
- Seattle, WA
- Centennial, CO (Denver Area)
Contact:
866-833-8308
Available Languages: Spanish, French, and Portuguese
Specialty: All areas of U.S. immigration law except deportation defense. Deportation defense requires physical representation.
Consultation Fee: $200 initial consultation, phone consultation available
Gasparian Spivey Immigration
Website: https://gsimmigrationlaw.com/
Location:
1915 Martin Luther King, Jr. Blvd
New Orleans, LA 70113
Contact:
504-262-9878
Kathleen Gasparian, kathleen@gsimmigrationlaw.com
Leah Spivey, Leah@gsimmigrationlaw.com
Available Languages: English, Spanish, and Portuguese
Specialty: temporary visas and status, employment-based petitions and applications, family-based petitions and applications, naturalization and acquisition of citizenship, humanitarian relief, prosecutorial discretion, DACA, advanced issues for individuals and removal defense. Kathleen Gasparian in particular is very knowledgeable about F-1 student issues and is an active member of NAFSA.
Consultation Fee: $150 phone consult, email consult is possibly-free, but student will be charged for a more detailed consult
Margaret W. Wong & Associates, LLC
Website: https://www.imwong.com/
Location:
- Cleveland, OH
- NY, NY
- Columbus, OH
- Chicago, IL
- Atlanta, GA
- Nashville, TN
- Raleigh, NC
Contact:
844.213.4918
Available Languages: English, Spanish, Arabic, Russian, Cantonese, Thai, and more
Specialty: All types of U.S. Immigration Law
Consultation Fee: $400 initial consultation
Zhang & Feuerbacher Visa & Immigration
Website: www.zfvisa.com
Location:
Los Gatos, California (though we meet with our clients virtually)
Contact Information:
info@zfvisa.com
Available Languages: English, Spanish, Mandarin Chinese
Specialty Areas: Non-immigrant visas, visa interviews, consular processing, complicated situations (e.g., multiple denials, family in the United States, pending green-card applications, prior arrests, administrative processing delays)
Consultation Fee (if applicable): $499 per consultation
Adam Cohen Visa Law
Website: www.visalaw.com
Location:
1028 Oakhaven Road, Memphis
TN 38119
Contact Information:
Adam Cohen,
901.682.6455,
acohen@visalaw.com
Available Languages: English and Spanish
Specialty Areas: All areas of U.S. immigration law except deportation defense. Adam is very knowledgeable about F-1 and J-1 student issues, J-1 and other scholar issues, and matters involving academic faculty and physicians. He is the author of The Academic Immigration Handbook (updated annually) and a regular presenter at NAFSA and various other immigration conferences. We also have other attorneys highly versed in issues related to student entrepreneurs and student athletes.
Consultation Fee (if applicable): $295 (phone and Zoom consultations available); $0 possibly for short, e-mailed questions
Brazos Interfaith Immigration Network
Website: https://brazosimmigration.com/
Location:
107 Williamson Drive,
Bryan, TX 77801
Contact:
979.393.8228
info@brazosimmigration.com
Available Languages: English and Spanish
Their Information, Referrals, & Assistance (IRA) Program will help you with:
- Translation/interpretation of official letters and docs
- Immigration questions
- Navigating the legal system
- Legal aid
- Domestic violence support
- Discrimination cases
- Work-related issues
ZF Visa Guides, LLC
Website: www.zfvisaguides.com
Contact Information:
info@zfvisaguides.com
Available Languages: English
Topics: Student (F-1) and Visitor (B1/B2) Visas, including the end-to-end application process starting with the DS-160 application form, and including the interview and even eventual travel to the United States
Price: Our courses range from $79 to $299. Our $299 courses include access to bi-weekly Q&A sessions.
Tax Information
Each year, International Student & Scholar Services (ISSS) partners with Sprintax to help international students, scholars, and their families navigate the complexities of the U.S. tax system. Click on the icons below for helpful information and links to additional resources.
Important Tax Dates:
- The U.S. tax year is January 1 st – December 31 st.
- The U.S. tax filing deadline is typically on or around April 15 th for the previous tax year.
- Sprintax is typically made available by the end of February each year. Students and scholars will be emailed by ISSS once Sprintax is available.
Tax Services for International Students & Scholars
- GLACIER Nonresident Alien Tax Compliance ( https://www.online-tax.net/glogin.asp)
- See the Income Tax Basics accordion to learn more about GLACIER.
- Sprintax
- Review the content from the latest Sprintax Webinar: Everything You Need To Know About Nonresident Tax
- Common Tax Questions: https://blog.sprintax.com/revealed-14-tax-questions-nonresident-student-asks-us/
Taxes are a financial charge imposed by a governing body upon a taxpayer to collect funds.
Income taxes are a financial charge imposed on the income earned by an individual. Not all income comes from being employed in the U.S. Taxable income can also be from a fellowship, grant, or scholarship. Income can be taxed at the local, state, and federal/national level. Those residing in Texas will not have their income taxed at the local or state level, but their income is subject to taxation by the U.S. federal government.
The Internal Revenue Services (IRS) is the unit of the U.S. federal government responsible for administering and enforcing tax laws.
It is the taxpayer’s (that’s YOU!) responsibility to meet their tax obligations to the IRS. Most taxpayers meet their tax obligations through the following process:
- A portion of your income is withheld by the employer or organization that is providing the income.
- The withheld portion of your income is given directly to the IRS on your behalf.
- Each year, you file a tax return to summarize your tax obligations and payments for the prior tax year. If you paid too much in taxes during the tax year, the IRS would owe you a refund. If you paid too little in taxes during the tax year, you would owe the IRS the remainder of your obligation.
Paying federal income taxes and filing the appropriate paperwork with the U.S. government is required by law. Failure to comply can result in serious immigration, financial, and legal consequences.
- Most international students in F-1 and as well as most international students and scholars in J-1 status and their F-2/J-2 dependents are considered NONRESIDENTS for tax purposes and therefore DO have to file a tax form with the U.S. government for each tax year they are in the U.S. even if they earned NO income.
- Most international students and scholars in F-1 and J-1 status are NOT PERMITTED to electronically file their tax return with any software other than Sprintax.
- Most international students and scholars in F-1 and J-1 status are NOT PERMITTED to utilize the tax filing software products most advertised in the U.S. because these products typically only apply to residents for tax purposes.
- Each spring, ISSS purchases tax software called Sprintax to help international students and scholars complete the following: (1) determine their tax residency status and (2) file their tax return.
- Note: Sprintax is NOT the same as the Glacier Nonresident Alien Tax Compliance System (https://www.online-tax.net/glogin.asp) administered by Texas A&M University.
For more information see Turbotax's Tips for F-1 Students.
An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax processing number issued to nonresidents for tax purposes who (1) are not eligible for a Social Security Number (SSN) and (2) have taxable income from a U.S. source. ITINs are processed by the Internal Revenue Service (IRS).
ITINs are used for federal tax reporting only and are not intended to serve any other purpose. The IRS issues ITINs to help individuals comply with the U.S. tax laws and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security Numbers (SSNs). An ITIN does not authorize work in the U.S., does not provide eligibility for Social Security benefits, and does not provide any income tax credits or deductions.
If you currently have an SSN, you do not need and you are not eligible for an ITIN. If you obtain an SSN, any ITIN(s) that were previously issued to you are no longer valid.
Do I need an ITIN?
If you received taxable income from U.S. sources during the previous year (such as a fellowship, grant, or scholarship) but were not employed and therefore do not have – and are not eligible to receive – a Social Security Number (SSN), then you will need to apply for an Individual Taxpayer Identification Number (ITIN) so that you can file your required federal tax return.
An ITIN is not required if you have or are eligible to apply for an SSN because the SSN serves as a taxpayer identification number.
An ITIN is not required if you had no taxable income from U.S. sources during the tax year (January 1 – December 31).
- Taxable income can come in a variety of forms, including fellowships, grants, and scholarships.
- ISSS is unable to verify whether the income you may have received from a U.S. source is taxable.
- If Texas A&M University contacted you to create an account in GLACIER, then this is a very good indicator that the income was taxable.
- If you received some form of tax-related form from the organization that provided the income, this could be another indicator that the income is taxable.
Many F-1 international student athletes are required to obtain an ITIN because they have received an athletic grant that is considered U.S. taxable income but they do not have employment in the U.S. and therefore cannot apply for an SSN.
You may need to apply for an ITIN if you will be included on the tax return of someone else and you do not have and are ineligible to obtain an SSN.
Your dependent(s) may need to apply for an ITIN if you will be including them on your tax return and they do not have and are ineligible to obtain an SSN.
How Do I Apply for an ITIN?
The best time to apply for an ITIN is during the fall semester. Waiting until the federal tax filing season in spring semester could delay the processing of your U.S. federal tax return.
IRS Form W-7 is used to apply for an ITIN. ITIN applications are submitted to and processed by the U.S. government’s Internal Revenue Services (IRS). After processing, the IRS will issue your ITIN through the mail. You should receive a letter from the IRS assigning your tax identification number usually within seven weeks if you qualify for an ITIN and your application is complete. You can call the IRS toll-free at 800-829-1040 if you are in the United States or 267-941-1000 (not a toll-free number) if you are outside the United States. This service allows you to check the status of your application seven weeks after submitting Form W-7 and your tax return. You can find more information about the ITIN application process at https://www.irs.gov/individuals/how-do-i-apply-for-an-itin.
There are 3 ways you can apply for an ITIN:
Apply by Mail
You can submit the ITIN application by mail if you first obtain a certified copy of the passport for each ITIN applicant. This certification must be completed by the applicant’s home country government. To obtain this documentation, contact your Embassy or Consulate here in the U.S. for assistance. The ITIN application form and instructions can be found on the IRS website at https://www.irs.gov/forms-pubs/about-form-w-7.
If Sprintax determines that you need an ITIN, you will have the option to pay a small fee for their assistance with compiling your W-7 Form as part of the ITIN application. The ITIN application is not included with the access code provided by ISSS. If you choose to purchase this Sprintax service, the software will generate the Form W-7 for you and provide you with a list of documents that should be included with your ITIN application. You will then need to print and sign the Form W-7 with your supporting documents and mail all required application materials to the IRS. You cannot apply for the ITIN online through Sprintax. The following blogs on ITINs may be of use to learn more.
Apply at an IRS Taxpayer Assistance Center
You can visit an IRS Taxpayer Assistance Center for in-person assistance with the ITIN application process. Not all IRS Taxpayer Assistance Centers can process ITINs, so be sure to locate an office that is able to assist with the ITIN application process.
Apply through an IRS-authorized Certifying Acceptance Agent
You also have the option to apply for an ITIN through an IRS-authorized Certified Acceptance Agent.
Visit the following IRS webpages to learn more about ITINs.
- Individual Taxpayer Identification Number
- ITIN Procedures Frequently Asked Questions
- ITIN Expiration Frequently Asked Questions
- Revised Application Standards for ITINs
Related Sprintax Resources:
Residency for taxes ≠ Residency for immigration ≠ Residency for tuition
Whether or not an individual is considered a resident for taxes is independent of their residency status for immigration and tuition purposes.F-1 & J-1 students and their F-2 & J-2 dependents are typically considered nonresidents for tax purposes during the first 5 tax years they are in the U.S.
This is because F-1 and J-1 students, along with their F-2/J-2 dependents, are exempt from being subject to the Substantial Presence Test. Being exempt from the Substantial Presence Test DOES NOT MEAN they are exempt from paying taxes or filing tax returns. Being exempt from the Substantial Presence Test means that they are automatically categorized as nonresidents during their first 5 tax years in the U.S. Nonresidents for tax purposes in F-1 and J-1 student status, along with their F-2/J-2 dependents, are required to file at least one tax form each year EVEN IF THEY HAD NO INCOME!J-1 scholars and student interns, and their J-2 dependents, are typically considered nonresidents for tax purposes during the first 2 tax years they are in the U.S.
This is because J-1 scholars and student interns, along with their J-2 dependents, are exempt from being subject to the Substantial Presence Test. Being exempt from the Substantial Presence Test DOES NOT MEAN they are exempt from paying taxes or filing tax returns. Being exempt from the Substantial Presence Test means that they are automatically categorized as nonresidents during their first 2 tax years in the U.S. Nonresidents for tax purposes in J-1 scholar and student intern status, along with their J-2 dependents, are required to file at least one tax form each year EVEN IF THEY HAD NO INCOME!Nonresidents for tax purposes must Form 8843
If you live in the U.S. for any length of time during a given tax year (even 1 day!), and you are a nonresident for tax purposes in F-1, F-2, J-1, or J-2 status, you must file Form 8843 with the IRS during the following year - EVEN IF YOU HAD NO INCOME! The purpose of Form 8843 is to verify that you are indeed exempt from the Substantial Presence Test, and you should be considered a nonresident for tax purposes. Form 8843 is technically tax STATEMENT and not a tax RETURN. If you received any taxable income during the tax year, you would need to file a tax return in addition to Form 8843. Sprintax will assist you with this! Remember – taxable income can be from fellowships, grants, and scholarships in addition to employment.The International Withholding Tax is a charge that appears on international students’ tuition & fee bills. It is administered by Texas A&M University’s Tax Compliance & Reporting office (https://uas.tamu.edu/tax/), which is part of Financial Management Operations (FMO).
International Student & Scholar Services (ISSS) does not calculate, add, or remove this tax. Inquiries should be directed to internationaltax@tamu.edu.
About the International Withholding Tax
- A federal withholding tax applied to payment amounts not processed via payroll: non-wages, such as prizes/awards (even non-monetary), grants (including travel grants), scholarships, fellowships, tuition waivers, and stipends.
- A calendar year-to-date calculation that may change across semesters.
- Generally applied sometime after the 10th class day.
- The rate at which the non-wage amounts are taxed varies.
International Withholding Tax & GLACIER
- No international student is exempt from paying taxes in the U.S. unless a specific tax treaty exists with the student’s home country and all proper documentation has been provided to the University such that the treaty may be applied.
- To properly apply all applicable tax treaties, most international students must create at least one account in GLACIER Nonresident Alien Tax Compliance: https://www.online-tax.net/glogin.asp.
- Many students will have to create more than one GLACIER account because the different payroll workstations associated with the University each manages their own GLACIER system and because only the main campus GLACIER system processes non-wage income.
- Example: A student with a graduate assistantship in Engineering will have to do a GLACIER account through Engineering for their monthly wages AND a GLACIER account through Main Campus for their non-wages, like tuition/fee waivers.
I am a Nonimmigrant Student (F-1, J-1, H-4, etc.) and I have been charged the International Withholding Tax. What do I do?
- Check ALL of your email accounts for information about creating GLACIER account(s)
- If you are working for Engineering, AgriLife, or the HSC, you will likely need to have at least two GLACIER accounts
- You can email internationaltax@tamu.edu to discuss your Main Campus GLACIER account
- Contact their employing department HR/Payroll office about any other GLACIER accounts
- Once you have met all GLACIER requirements, the international withholding tax may be removed.
I am approved for DACA or am otherwise undocumented and I have been charged the International Withholding Tax. What do I do?
- Those with DACA approval and those who are undocumented are considered residents for tax purposes and therefore are NOT required to create GLACIER accounts.
- These students should visit the Office of the Registrar (take Bus #6 to the General services Complex) and request a COPY of their ORIGINAL “Affidavit of Intent to Become a Permanent Resident”
- This form was likely already submitted to the Registrar in order to be eligible to pay tuition at the in-state rate
- Do not complete a new form. Just obtain a copy of the form you originally submitted.
- Once received, write your UIN on the copy of the form.
- Bring the document to the Tax Compliance & Reporting Office (Suite 3401) of the GSC and place it in the drop box.
- In most cases, the international withholding tax can be removed from your bill.
If you paid FICA taxes but believe you should have been exempt from these payments, you may be able to get a refund.
- First, request a refund from your employer in writing.
- If your employer cannot refund you, then you can apply for a refund directly with the U.S. government’s Internal Revenue Service (IRS).
After submitting the appropriate documentation to the IRS to request a FICA tax refund, it takes approximately 12 weeks for the IRS to process the refund. There is no option to check the status of your FICA refund online. You can call the IRS at 267-941-1000 to check the status.
Related Sprintax Resources:
All international students and scholars receiving taxable income from Texas A&M University will receive an email from support@online.tax.net explaining that they are required to create and maintain an account in GLACIER. If you are receiving taxable income from multiple units at Texas A&M University, you may even be required to set up multiple GLACIER accounts. Taxable income can be from a variety of sources, such as employment, fellowships, grants, scholarships, etc. Prizes, awards, and payment for participating in research can all be considered taxable income as well and will require you to create a GLACIER account. Having taxable income does not necessarily mean you are employed by Texas A&M University. If you are emailed about creating an account in GLACIER, you should do so as soon as possible. It is best to create the GLACIER account and submit the required documents even if you do not yet have an SSN or ITIN.
In GLACIER, you will be instructed to enter either your SSN or your ITIN. If you have both, you should enter your SSN. The ITIN is no longer valid once an individual receives an SSN. After you enter your SSN or ITIN into GLACIER, the University will be able to apply any applicable tax treaties and exemptions to your taxable income. This means you should be taxed at the correct rate by the University. Each individual’s tax scenario is unique. It is not a guarantee that you will be eligible for any tax treaties or exemptions, but if you are eligible, the University must have an SSN or ITIN in order to apply them.
- F-1 students can only obtain a Social Security Number (SSN) if they have employment. F-1 students must have either an offer of on-campus employment or authorization to work off-campus before even applying for an SSN. Without employment, F-1 students cannot obtain an SSN.
- F-1 students can only obtain an Individual Taxpayer Identification Number (ITIN) if they do not have, and are not eligible to obtain, an SSN and they need a tax processing number issued by the U.S. government for federal tax withholding and filing purposes. ITINs do not serve any purpose other than federal tax reporting.
- J-1 students can obtain a Social Security Number (SSN) even if they do not have employment. You can email isss@tamu.edu to request an SSN endorsement letter if you need an SSN but do not have a job offer.
- J-1 scholars and students interns should email j1scholars@tamu.edu if you have questions about obtaining a Social Security Number (SSN).
When setting up your GLACIER account, if you do not have an SSN or an ITIN, you will be asked to select from the following options. Click the SSN and ITIN links above for further information about each and how to apply if you need one.
- I do NOT have a U.S.-issued SSN or ITIN; I would like to apply for an SSN
- If this option is selected, the GLACIER process will be on hold until you apply for, receive, and then enter your SSN into GLACIER.
- I have applied for an SSN, and I have not yet received the number
- If this option is selected, the GLACIER process will be on hold until you receive and then enter your SSN into GLACIER.
- I do NOT have a U.S.-Issued SSN or ITIN; I would like to apply for an ITIN
- If this option is selected, the GLACIER process will be on hold until you apply for, receive, and then enter your ITIN into GLACIER.
- I have applied for an ITIN, and I have not yet received the number
- If this option is selected, the GLACIER process will be on hold until receive and then enter your ITIN into GLACIER.
Until your SSN or ITIN is reported in GLACIER, your income will be taxed at 14%. No tax treaties or exemptions can be granted without the SSN or ITIN, so the University is required to apply the highest possible tax rate. This 14% tax withholding will either be deducted from the income that is distributed to you and/or charged to a student’s tuition and fee bill through the international withholding tax.
The GLACIER system will ask you to enter your SSN or ITIN within 10 days after the GLACIER account is created. However, the University is aware that it may take much longer than 10 days to receive an SSN or ITIN. You should report your number in GLACIER as soon as you receive it so the University can begin granting any applicable tax treaties and exemptions and you can be charged the proper amount of tax withholding. If the SSN or ITIN is entered into GLACIER on or prior to mid-December, and it is determined that you should have been charged at a rate lower than 14%, it may be possible for the University to credit you. Alternatively, you could receive a refund of unnecessary tax withholding when you file their tax return with the Internal Revenue Service (IRS) in the spring. You will need to have an SSN or ITIN to file the tax return and be eligible to receive a refund from the IRS. After you have an SSN or ITIN entered in GLACIER, the University should be able to calculate your proper tax withholding for all future tax years.
Students and scholars receiving taxable income because they are employed by Texas A&M University will also be required to maintain an account in Workday. You will be asked to enter your SSN into Workday once you have it. There is no specific deadline for entering the SSN into Workday, but it should be entered as soon as you receive it.
- Forms that you (the taxpayer) must complete and submit to the entity that is providing your taxable income (such as your employer, school, bank, etc.) so they can calculate the correct amount of federal income tax that should be withheld from your taxable income.
- Forms that you (the taxpayer) will receive from the entity that is providing your taxable income (such as your employer, school, bank, etc.) to summarize your prior year tax history. These forms show you how much taxable income you earned and how much federal income tax you paid already because it was withheld from your income.
- Forms that you (the taxpayer) must complete and submit to the U.S. government (the Internal Revenue Services, or IRS) each year to summarize your tax situation for the previous tax year (January 1 – December 31).
Here is a very basic overview of the most common tax forms you may encounter. If you receive a form not listed below, you may email hello@sprintax.com to determine how the form may impact your tax filing requirements.
Category 1: Tax forms that you complete and submit to your employer/school/bank
You may be asked to complete these forms. These forms are not required for everyone! You do not submit these forms directly to the IRS. These forms are not part of the tax return filing process.
Form W-4, Employee's Withholding Allowance Certificate
- Completed by the employee and submitted to the employer so the employer can determine how much federal income tax to withhold from the employee’s pay during the tax year
- This is one of the first forms you will complete as a new employee
Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding, and the Affidavit of Unchanged Status
- Some banks require these forms for foreign national account holders
- If your bank asks you to complete these forms, bring the forms along with your immigration documents in person to the bank so a personal banker can assist you.
Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification
- Should be completed and submitted to provide your taxpayer identification number (SSN or ITIN)
Category 2: Tax forms that you receive from your employer/school/bank
You may receive some or all of these forms. These forms are not applicable for everyone! If you receive a form, review it to make sure your information is accurate (name, SSN, etc.) You do not have to complete anything on these forms but will use the information on them to complete your tax return. Copies of these forms are submitted to the IRS as part of the tax return (if you receive them).W-2 (Wage and Tax Statement)
- This is an income statement, NOT a tax return.
- Form W-2 provides a summary of the total amount of wages earned during the year and the amount of money withheld for any taxes (federal, state, and local).
- You would only receive this document if you had employment during tax year (January 1 – December 31).
- Should be issued by no later than January 31st.
- The information on this form is used to complete your tax return.
- You will not have to complete or add any information to this form.
- If you were employed by Texas A&M University, visit https://uas.tamu.edu/tax/faq/w-2.html for additional W-2 FAQs.
1042-S (Foreign Person’s U.S. Source Income Subject to Withholding)
- This is an income statement, NOT a tax return.
- Form 1042-S documents taxable scholarship income and scholarship or wage income that is exempt from withholding because of a tax treaty.
- You would only receive this form if you received a taxable scholarship, fellowship, or grant, or if you had any withholding exempted by a tax treaty, during the tax year (January 1 – December 31).
- Should be issued by no later than March 15th.
- The information on this form is used to complete your tax return.
- You will not have to complete or add any information to this form.
1099-INT or 1099-DIV (Income from Interest or Dividends)
- This is an income statement, NOT a tax return.
- These forms are issued by your bank or financial institution to show the income you earned from your bank accounts and other investments.
- Note: Bank interest is not considered taxable income for those who are still nonresidents for tax purposes.
- The information on these forms is used to complete your tax return.
- You will not have to complete or add any information to these forms.
1099-MISC (Miscellaneous Income)
- This is an income statement, NOT a tax return.
- Form 1099-MISC is used to show "independent contractor" income. Sometimes students who work in off-campus jobs for CPT, OPT, or Academic Training are given this form to document their job income instead of receiving Form W-2.
- If the income shown on the 1099-MISC is very large, you may owe taxes when you file your return because taxes were not withheld from "independent contractor" income.
- The information on this form is used to complete your tax return.
- You will not have to complete or add any information to this form.
1098-T (Tuition Statement)
- This is a tuition statement, NOT a tax return.
- Form 1098-T is issued by educational institutions in the U.S. to show the educational expenses for each tax year (January 1 – December 31).
- This form helps residents for tax purposes to take advantage of education tax credits.
- Nonresidents for tax purposes are not permitted to utilize this form but should keep it for their records.
- The information on this form is used to complete your tax return IF you are a resident for tax purposes.
- You will not have to complete or add any information to this form.
- If you are were a resident for tax purposes during the previous tax year, visit https://uas.tamu.edu/tax/faq/1098-t.html for additional 1098-T FAQs.
Category 3: Tax forms that you may have to complete and submit to the IRS
You may not have to complete all these forms. You DO submit these forms directly to the IRS. These forms are part of the tax return filing process.
Nonresidents for Tax Purposes
- Sprintax will help you complete these forms!
- Form 1040NR, U.S. Nonresident Alien Income Tax Return
- Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition
- Does NOT require an SSN or ITIN
- If you are ONLY filing Form 8843 because you earned no taxable income, then technically you are filing a tax STATEMENT with the IRS and NOT a tax RETURN
Residents for Tax Purposes
- Form 1040, U.S. Individual Income Tax Return
Most international students and scholars DO have to file at least 1 tax form with the U.S. government each year even if they earned no income in the U.S. Use the Sprintax software to determine whether you are required to file anything. Sprintax will assist you in filing the appropriate documentation.
I will be outside the US before I can file my taxes. Do I still need to file?
Yes. Even if you have already left the U.S., you should still file your tax forms if you were present in the U.S. during the previous tax year (January 1 – December 31). More information can be found at http://blog.sprintax.com/file-nonresident-tax-return-outside-usa/.
What is a tax refund?
When you file a federal tax return with the U.S. government, you might be issued a refund for federal income taxes that you already paid during the prior tax year (January 1 – December 31). If you did not pay any federal income taxes during the prior tax year, you will not receive any refund. If you paid the correct amount of federal income taxes during the prior tax year, you would not receive a refund. If you did not pay enough in federal income taxes during the prior tax year, you could even owe the U.S. government for the remainder.
I did not file any tax forms last year, but I was in the U.S. What should I do?
International students in F-1/J-1 student status, and their F-2/J-2 dependents, as well as international scholars and student interns in J-1 status and their J-2 dependents, are required to file at least one tax form (Form 8843) for each tax year they are in the U.S. as a nonresident for tax purposes regardless of whether they earned any income from U.S. sources. If you had no income from U.S. sources during a tax year, the only form you should have filed would have been Form 8843. You can access prior year versions of this form at https://www.irs.gov/forms-pubs/about-form-8843. If you did have income from U.S. sources during the prior tax years, you likely should have filed a tax return (such as Form 1040NR) in addition to Form 8843. Sprintax can assist you with filing your Form 8843 and/or your tax return for prior years. This service will result in an additional fee that is not included with the ISSS access code.
I filed my tax forms incorrectly in a previous year. What should I do?
International students in F-1/J-1 student status, and their F-2/J-2 dependents, are typically considered nonresidents for tax purposes for the first five tax years they are in the U.S. International scholars and student interns in J-1 status and their J-2 dependents are typically considered nonresidents for tax purposes for the first two tax years they are in the U.S. If you filed a tax return as a resident when you should have instead filed as a nonresident for tax purposes, Sprintax can assist you with filing an amended tax return for the impacted tax year(s). This service will result in an additional fee that is not included with the ISSS access code.
Do I need a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) to file taxes?
An SSN or ITIN is not required if you are only filing Form 8843. An SSN or ITIN is required if you need to file a tax return because you received taxable income from U.S. sources during the tax year (January 1 – December 31).
- F-1 and J-1 Students: If you have had on-campus employment, or if you have been employed through Curricular Practical Training (CPT), Optional Practical Training (OPT), or Academic Training, then you qualify for an SSN based upon employment.
- If you are in F-1/J-1 status, you can only obtain an SSN with an employment offer.
- If you are eligible for an SSN, then you do not qualify for an ITIN.
- If you have taxable income that is not based on employment, and you are not eligible for an SSN, then you may qualify for an ITIN.
- If you are a dependent who is being claimed on a tax return, and you are not eligible for an SSN, then you may qualify for an ITIN.
As a nonresident for tax purposes, can I file jointly with my spouse or claim dependents?
Typically, nonresidents for tax purposes cannot file jointly or claim dependents, but there are some exceptions:
- If either you or your spouse is a resident for tax purposes, you may file jointly and claim dependents.
- If you are a citizen of Canada, India, Mexico, and South Korea, your tax treaty may permit you to claim your dependents even if you are filing as a nonresident for tax purposes. Sprintax will help you figure out if the tax treaty applies to you or not.
I will not be able to file my tax return by the deadline. What should I do?
If you need additional time to complete the federal tax return, you will need to file Form 4868 with the IRS by no later than the tax return filing deadline to request an extension. For assistance with this process, please consult with Sprintax or visit https://www.irs.gov/forms-pubs/about-form-4868.
My question is not answered here. Where can I get help?
If you have additional tax-related questions, please review the following additional resources:
- Review all content on the ISSS Tax Information webpage.
- Contact Sprintax for assistance with your tax questions.
- Review the IRS website at https://www.irs.gov/.
- Visit https://www.irs.gov/uac/contact-my-local-office-internationally if you are outside the U.S.
- Review the Texas A&M University Tax Compliance and Reporting webpage at https://uas.tamu.edu/tax/index.html.
- Find more information about U.S. state income tax processes at http://www.taxadmin.org/state-tax-forms.
Sprintax
ISSS purchases Sprintax to assist international students and scholars at Texas A&M University to complete their federal income tax forms and submit them to the U.S. government's Internal Revenue Service (IRS). Once the software is available, ISSS will email all international students and scholars the current tax year’s Access Code and instructions for utilizing Sprintax. Sprintax Access Codes used in previous years will not work for utilizing the software for the current tax year. Sprintax is typically available by the end of February each year.
Sprintax Nonresident Tax Webinars
ISSS strongly encourages all international students and scholars to register for one of the tax information webinars hosted by Sprintax. These are free and will cover everything you need to know about nonresident taxes, such as who must file, tax residency, FICA, State returns, implications of misfilings as well as how to use Sprintax to prepare a compliant tax return. When Sprintax Nonresident Tax Webinars are available, they will be published on the ISSS Calendar.
- Sprintax will ask you a series of questions to assess your individual tax situation.
- Sprintax will determine whether you are considered a resident or nonresident for tax purposes
- Sprintax will determine whether you need to file a state tax return in addition to your federal tax return. If you do, Sprintax will generate the state tax return for you. Note: Sprintax will charge you a small fee to generate State tax return forms.
- After you’ve entered all required information, you will reach a “Finished” page, which summarizes your “order.” After you enter the Texas A&M Access Code, your “order” will update to reflect that the federal tax return and forms are FREE.
- If Sprintax prepared a state tax return for you, you will be assessed a fee that must be paid at your own expense online. You may choose not to use this service Sprintax provides, but you will still be responsible, if you are required to file a state tax return
- Once complete, Sprintax will generate your individualized tax return documents.
- Throughout the process of using Sprintax, all information you enter can be saved and edited at a later date. If you are unsure about a response, enter your best guess or leave it blank and then return to SPRINTAX later to complete it. Remember, the final tax forms are based on the information you enter. If you make any changes, be sure to generate updated forms.
- If you need to modify or reprint your tax return, simply login to Sprintax using the Password and UserID you selected at the time you created your SPRINTAX User Account. Do not create a new account.
- To find out if you are eligible to e-file your federal tax return, you can either review the eligibility criteria on the Sprintax blog or you can wait until you use Sprintax. Sprintax will advise you at the end of the online questionnaire regarding whether you can e-file or you will need to file by mail.
- If you are not eligible to e-file, you will need to print the documents generated by Sprintax, sign them where required, add the supporting documentation listed in the instructional sheet, and then MAKE A COPY FOR YOUR RECORDS. Having a copy for your records is extremely important! After making a copy for your records, mail the packet to the IRS. DO NOT mail the instructions page of the PDF - this is for you only.
- Review the Income Tax Basics section above.
- Compile all immigration documents for you and any dependents (passport, visa, I-94, I-20s/DS-2019s, etc.).
- Confirm all dates on which you entered and departed from the U.S. Referring to your travel documents (i.e. flight records) may be helpful!
- Compile all tax-related documents. If you did not have any income during the tax year (January 1 – December 31), then you may not have any tax-related documents. If you did have income, make sure you have received all related tax statements (i.e. W-2, 1042-S, 1099, etc.). See the Income Tax Basics accordion on this page for additional guidance.
- If Sprintax determines that you are due a refund of taxes you already paid during the tax year, you will have the option to have this refund sent to you as a check, you can set it up to be directly deposited into your bank account, or you can apply the refund to next year’s tax return. If you choose direct deposit, you will need to know your bank account number and routing number. If you have a checking account, both of these numbers can be found on one of your checks.
Sprintax Forms is not included with the ISSS Access Code, but can be purchased by the student if interested. There is a free tax residency determination and FICA exemption calculation before any charges, which is also useful to know. For assistance on the Sprintax Forms process, you can access the Sprintax Forms OPT/CPT Guide which will provide you with information on the pre-employment tax forms for OPT/CPT as well as a walkthrough of the SprintaxTDS Personal process. You can also watch a webinar recording overview to learn more about tax while on OPT/CPT.
- After you enter all required information into Sprintax, it will generate a total cost for your services.
- After you type in the access code that ISSS provided to you, the cost for your federal tax forms for the current tax year along with Form 8843 for you and any dependents will be waived. If you are only filing your current federal tax forms and have requested no further services from Sprintax, the software will be free for you to use. You will not see the $0 until you enter the current year access code!
- If you plan to use Sprintax for any of the following additional services, there will be an associated charge at your own expense:
- State Tax Return (per state): $44.95
- Amended returns: $79.95
- FICA (Social Security / Medicare) Return: $15.95
- Please note that before you use Sprintax to request a refund of your FICA taxes, you must request the refund from your payroll department and you must receive a refusal to refund the FICA taxes in writing.
- ITIN Application: $15.95
- Post-Filing Support Service: $19.95 each or combined Full Post Filing Service (Fed and state) $24.95
- Sprintax Forms (pre-employment tax documents): $19.95
If you have a question at any time while you are using Sprintax, take advantage of their 24/7 live chat function for online assistance with a tax professional.
Email Sprintax
You may also email Sprintax directly at hello@sprintax.com.
Sprintax also has additional online resources:
- Sprintax videos on YouTube https://www.youtube.com/c/SprintaxUSA
- Sprintax blog https://blog.sprintax.com/
- Sprintax FAQs https://taxprep.sprintax.com/faq.html
Contact Sprintax directly if you need an alternative means of accessing the Sprintax product. In addition, the IRS has information about tax filing for people with disabilities at https://www.irs.gov/individuals/more-information-for-people-with-disabilities.
Avoid IRS Scams
Unfortunately, there are regularly scams in the United States related to the Internal Revenue Service (IRS) and tax filing.
The IRS DOES NOT INITIATE contact with taxpayers by email, text messages or social media channels to request personal or financial information. This includes requests for PIN numbers, passwords or similar access information for credit cards, banks, or other financial accounts. Visit https://www.irs.gov/privacy-disclosure/report-phishing for more information. If a taxpayer provides an email address to the IRS, the IRS may send an email with information, but the email will not include links to claim a refund or ask for any secure information such as social security number, date of birth, or bank account information.
The IRS DOES NOT ACCEPT GIFT CARDS as payment. If you receive a phone call or email claiming that your tax payment is due in the form of a gift card, you know this is a SCAM.
Scam Emails Impersonating the IRS
A common IRS-impersonation scam targets individuals associated with educational institutions, specifically students and staff who have an “.edu” email address. The individual receives a phishing email seemingly from “irs.gov” that displays an impressive, yet fake, IRS logo and uses various subject lines, such as “Tax Refund Payment” or “Recalculation of your tax refund payment.” The email directs the individual to click on a link and submit personal information to claim their tax refund.
Individuals who receive an IRS email scam should:
- NOT click on any link in the email. Visit the IRS identity protection page if you clicked on links in a suspicious email or website and entered confidential information.
- NOT reply to the email.
- NOT open any attachments to the email.
- Send the full email headers or forward the email as-is to phishing@irs.gov. Don't forward screenshots or scanned images of emails because this removes valuable information.
- Report the scam email to the Federal Trade Commission. Use the FTC Complaint Assistant on FTC.gov. They should add "IRS Email scam" in the notes.
- Delete the original email.
Scam Phone Calls Impersonating the IRS
Another common IRS-impersonation scam are phone calls from individuals pretending to represent the IRS. The IRS will NEVER:
- Call to demand immediate payment using a specific payment method such as a prepaid debit card, gift card or wire transfer. Generally, the IRS will first mail a bill to any taxpayer who owes taxes.
- Threaten to immediately bring in local police or other law enforcement groups to have the taxpayer arrested for not paying.
- Demand that taxes be paid without giving taxpayers the opportunity to question or appeal the amount owed.
- Call unexpectedly about a tax refund.
Taxpayers who receive scam phone calls should:
- Record the number and then hang up the phone immediately.
- Report the scam call using to the Treasury Inspector General for Tax Administration (TIGTA).
- Report the number to phishing@irs.gov and include "IRS Phone Scam" in the subject line.
- Report the scam call to the Federal Trade Commission. Use the FTC Complaint Assistant on FTC.gov. Add "IRS Phone Scam" in the notes.
For the latest news on scams to avoid, visit the IRS Tax Scams/Consumer Alerts webpage.
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