Payments made in connection with the past, present, or future performance of services by a non-resident alien student (or visitor) are taxable income and are subject to federal and state income tax withholding by the college unless a tax treaty applies.
The information provided below should be viewed as informational only. You should seek professional advice in the event your situation, relative to taxes, is unusual or you need assistance beyond what the school can offer you. The International Students Program (or ISP) at Macalester maintains a Tax FAQ page that may also be informative to international students studying at Macalester.
Contact Payroll at [email protected] if your question is not covered below
GLACIER – International Tax Portal
GLACIER is an online system that Macalester uses to collect additional information about you that is not collected as part of the admission or new hire process. This supplemental information is pertinent to your tax withholding in the U.S.
GLACIER Tax Prep (GTP) is a system used by international students, faculty, and staff at Macalester to prepare taxes prior to the April 15th tax filing deadline.
GLACIER Tax Prep (GTP) is administered by the International Student Program.
GLACIER is used to determine how much tax is withheld (deducted) from paychecks and other pay from the school. GLACIER also feeds information into GLACIER Tax Prep (GTP).
We use the collected information for the following purposes:
- To determine your status in the U.S. for tax withholding purposes (“Non-Resident Alien” or “Resident Alien”)
- Determine your eligibility for certain tax exemptions (tax treaties)
- Provide you with the necessary year-end documentation to file your taxes.
You will need the following documents:
- Current Immigration Status
- Form DS-2019, if J status individual
- Form I-20, if F status individual
- Social Security or Individual Taxpayer Identification Number
- Address Information (i.e., Current U.S. and Foreign Address)
- U.S. Entry and Exit Dates
- Academic Institution or Host Sponsor Information
Ask ISP or Payroll for clarification on how to respond to questions that you are unsure of.
You can also click on the Online Help button in the lower corner of each screen in Glacier for additional directions and answers to common questions.
Tax FAQ’S for International Students/Visitors
If you do not pass the substantial presence test you will be classified as a nonresident alien for tax purposes. This means you will only be taxed on US-sourced income. As well as this, if your country of residence has signed a tax treaty with the US, you may be either partially or completely exempt from tax.
An individual will meet the substantial presence test if they were present in the US for at least 31 days in the current year and a combined total of 183 equivalent days during the current year and the prior two years.
A tax treaty is an agreement between two countries in regards to earned income to prevent double taxation between the home country and the working country.
- Tax treaties can be claimed as you are being paid (by completing the tax form 8233 – this will result in more money “in pocket”)
- Tax treaties can be claimed when you file your tax return (possibly resulting in year-end refunds)
- Claiming a tax treaty is optional
- The state of Minnesota observes federal tax treaty rules (if you are exempt for federal taxes under a treaty, you will also be exempt from MN state taxes for the same type of income – Note: Not all states in the U.S. follow this rule)
Most international students that are considered nonresident aliens for tax purposes must pay tax in the US on the following types of income (Note: The amount of tax you will have to pay will largely depend on your personal circumstances):
- Wages and compensation
- Some scholarships/fellowship grants
Yes, however, this does not mean that the student is a resident – it is only a tax filing status. An international student/visitor will be considered a resident for tax purposes if you pass the substantial presence test.