This page provides an overview of common tax documents you may receive. This is not meant to be representative of all Interntal Revenue Service (IRS) tax documents and obligations. Each individual's tax situation is unique. 

This page makes several references to resident aliens for US tax purposes and nonresident aliens for US tax purposes. For information about determining tax residency status, please visit the respective page. 

Annual Tax Statements

Tulane will prepare and furnish annual tax statements to all individuals who received payments from the University in the previous calendar year and/or who had a tax treaty exemption. Below are the types of Annual Statements you may receive.

Annual Tax Statement/FormWho recieves this?When will I receive this?
Form W-2, Wage and Tax Statement*

All employees who received hourly or salaried wages in excess of the amount of any tax treaty exemption.

Note: Some individuals may see $0 or very low wages in Box 1 of the W-2. This is likely not a mistake, and it just means that you had taxable benefits which are not reflected on the 1042-S. The IRS requires that this be reported on the W-2. If you have questions, please reach out to Tulane Payroll at payroll@tulane.edu

January 31st
Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding*

Any foreign national who claims a tax treaty exemption based on Tulane US source income

All nonresident alien students and scholars who receive a non-service stipend (including scholarships, fellowships, stipends for travel, and more. For more information, visit this page)

March 15th
Form 1098-T, Tuition Statement

Resident aliens for tax purposes 

Note: If you are a non-resident alien and you received a 1098-T, the education tax credits linked to this 1098-T are generally not available to non-resident aliens.

January 31st

*Some individuals will receive both a W-2 and 1042-S

 

Filing Your Personal Tax Return

The International Tax Office has purchased GLACIER Tax Prep (GTP) to assist eligible nonresident aliens in preparing their federal tax return forms. Resident aliens cannot use GTP. GTP can also only process federal tax returns. If you need to complete state taxes, you must do so separately from GTP.

U.S. and state income tax laws are complex, and everyone's situation is unique. Due to the complexities of U.S. tax law and legal restrictions, University staff are neither qualified nor permitted to advise on taxes. You may wish to consult a certified tax accountant who is familiar with nonresident tax filing. ITO cannot assist with federal or state tax filings.

Tax FormWho Should File It?What is the deadline?
Form 1040NR, U.S. Nonresident Alien Income Tax ReturnAll nonresident aliens if you earned U.S. source incomeApril 15

Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition

Note: While the title of the form includes "Individuals with a Medical Condition," this form applies to all F-1/F-2 and J-1/J-2 nonresident alien students and scholars.

All F-1/F-2 or J-1/J-2 nonresident aliens for tax purposes, REGARDLESS if you received U.S. source income or not

 

June 15
Form 1040, Form 1040A, U.S. Individual Income Tax ReturnResident aliens for tax purposes for the ENTIRE calendar yearApril 15
State Individual Income Tax ReturnDepends. Rules for filing state taxes vary by state. For information about Individual income Tax for Louisiana, visit this page.The deadline to file state taxes varies by state. For Louisiana residents, the deadline is May 15. 

 

Specific questions about what form to file and/or whether to file as a dual status should be directed to a licensed tax professional. These questions are outside the scope of the International Tax Office. Here are some helpful resources about tax residency status filing options:

 


Disclaimer: The information below is provided to you for your convenience. It is not intended to be a complete representation of all the IRS income tax regulations. Tulane University disclaims all liability for the misinterpretation or misuse of these materials. Tulane ITO does not provide tax advice and will not assist in the completion of personal income tax return