This information is provided as a guide only. International students, scholars and employees should seek professional guidance from the appropriate government agency, a qualified accountant or attorney in order to understand and meet specific tax obligations.

All nonimmigrants (H-1B, J-1, E-3, TN, etc) can use Glacier Tax Prep (GTP) to determine if you are a US Nonresident or Resident Alien for Tax Purposes. Glacier Tax Prep is only for use by Nonresident Aliens. If GTP determines that you are a Resident Alien for Tax Purposes, you can use  commercial tax preparation like TurboTax or you can schedule an appointment with a qualified tax accountant or attorney. You will need your User ID and password to access GTP. Form 1098-T is applicable to Resident Aliens for Tax Purposes only. Please visit https://www.glaciertax.com/Login

General Tax Information for Nonresident and Resident Aliens

This information is provided as a guide only. International students, scholars and employees should seek professional guidance from the appropriate government agency, a qualified accountant or attorney in order to understand and meet specific tax obligations.

U.S. income taxes are collected by the Internal Revenue Service (IRS). The IRS has a special set of regulations, tax forms and publications for international students, scholars and employees in the U.S. A copy of these regulations can be found in IRS publication 519, U.S. Tax Guide for Aliens, on the IRS website at www.irs.gov.

Individuals who are considered a Nonresident Alien for U.S. tax purposes, are required to pay federal income tax on all income received from U.S. sources. Individuals who are considered a Resident Alien for U.S. tax purposes are generally taxed in the same manner as a U.S. Citizen and pay taxes on their worldwide income. The annual deadline to file the appropriate Tax forms is April 15, 2026.

Federal Income Tax Return

Nonresident Aliens (NRA) who have received income (such as wages or salary) from sources in the U.S. during the 2025 calendar year are required to file a U.S. Federal Income Tax Return in 2026 (NOTE: Do not include interest received from a bank). You must file FORM 8843 and FORM 1040NR.

Tax Forms required to complete Federal Tax return:

§ W-2 – Wage and Tax Statement (Wages or Salary on which you DID NOT claim a tax treaty exemption)

AND/OR

§ 1042-S (Wages or Salary on which you claimed a tax treaty exemption)

Resident Aliens (RA) who received income from sources in the U.S. and Worldwide during the 2025 calendar year, consult 1040 instructions found at IRS.gov. *NOTE: If you were a Tax Resident but are claiming tax treaty benefits, include a Form 8833 plus Page 2 of 1040NR.

Tax Forms required to complete Federal Tax return:

§ W-2- Wage and Tax Statement (Wages)

§ 1099, 1098T, if applicable

§ 1095-C Employee Health Insurance Statement

Nonresident Aliens with F-1, F-2, J-1 or J-2 status are required to file a Form 8843, even if you did not receive any income in 2025. NOTE: This requirement also applies to dependents – even children – as well as students and scholars.

*Note: Glacier Tax Prep (GTP) software is available for Temple University students/scholars who were Nonresident Aliens in the 2025 calendar tax year. In order to access this software, you will need to use your Glacier User ID and Password.

Form 1098-T is only applicable to Resident Aliens.

State Income Tax Returns

Pennsylvania

Nonresident and Resident Aliens who resided in Pennsylvania and who have received income (such as wages or salary) from sources in the U.S. during the 2025 calendar year, are required to complete a Pennsylvania State Income Tax Return (FORM PA-40) by April 15, 2026.

New Jersey

Nonresident and Resident Aliens who resided in New Jersey and who have received income (such as wages or salary) from sources in the U.S. during the 2025 calendar year, are required to complete a New Jersey Income Tax Return (FORM NJ-1040) by April 15, 2026.

Tax forms required to complete State Tax return:

§ W-2 (Wages or Salary)

§ 1099, if applicable

*Note: If you resided in another state, at any time during the 2025 calendar year and you received income while living there, you may need to file a tax return for that state.

Local Earned Income Tax Returns

Please visit PA.gov to determine if you’re required to complete this process.

City of Philadelphia does not require residents to file a personal income tax return.

Tax forms required to complete Local Earned Income Tax return:

§ W-2 (Wages or Salary)

*Note: You may apply any Philadelphia Resident (PHR) and/or Philadelphia Nonresident (PHN) taxes that were paid, in the 2025 calendar year, as a credit on your local earned income tax return. These amounts are located in Boxes 18 & 19 on your W2.

Important Resources

Glacier Tax Prep (GTP) www.online-tax.net/

Internal Revenue Service (IRS) – (800)-829-1040 www.irs.gov

Pennsylvania Department of Revenue – (717)787-8201 www.revenue.state.pa.us

New Jersey Department of Treasury – (800) 323-4400 www.state.nj.us

Local Taxes in PA – (866) 466-3972 www.pa.gov

City of Philadelphia – (215) 686-1776 www.phila.gov

HR Payroll Management Office

Shelley Biagas – Assistant Director (215)926-2244 shelley.biagas@temple.edu or hrpaynra@temple.edu

Elizabeth Gonzalez – Administrative Specialist (215)926-2244 hrpaynra@temple.edu

Payroll Management Website

www.temple.edu/hr

The Substantial Presence Test

A resident alien for tax purposes is a person who is a U.S. citizen or a foreign national who meets either the “green card” or “substantial presence” test as described in IRS Publication 519, U.S. Tax Guide for Aliens.

In general:

• F and J student visa holders are considered resident aliens after five calendar years in the U.S.
• J researchers and professors are considered resident aliens after two calendar years in the U.S.
• H-1, TN, and O-1 visa holders are considered resident aliens once they meet the “substantial presence” test.

A non-resident alien for tax purposes is a person who is not a U.S. citizen and who does not meet either the “green card” or the “substantial presence” test as described in IRS Publication 519, U.S. Tax Guide for Aliens.

In general:

• F and J student visa holders are considered non-resident aliens during their first five calendar years in the U.S.
• J professors and researchers, are considered non-resident aliens during their first two calendar years in the U.S.
• H-1, TN and O-1 visa holders are considered non-resident aliens until they meet the “substantial presence” test.

The “Substantial Presence Test”

A foreign national in non-immigrant visa status may be considered a resident alien for tax purposes as soon as he/she meets the “substantial presence” test for a calendar year (January 1 to December 31). To meet this test, the person must be physically present in the U.S. on at least:

• 31 days during the current calendar year and
• 183 days during the three-year period that includes the current calendar year and the two years immediately preceding. The individual should count: all the days he/she was present in the U.S. in the current year, 1/3 of the days present in the U.S. the preceding year, and 1/6 of the days present the year before that.

Exceptions to the time counted toward the Substantial Presence Test for students and scholars in F-1 and J-1 status (and their dependents):

• A J-1 professor or researcher who is complying with the requirements of the visa, does not count days for the first two calendar years.
• An F-1 or J-1 student, who is complying with the requirements of their visa, does not count days for the first five calendar years.

The treatment of non-immigrant employment visa holders under the ACA is determined by their federal tax status – while still a "non-resident alien" for U.S. tax purposes, H1-B, TN, O-1 and E-3 holders are not obligated to maintain ACA coverage. Once they become a "resident alien," these visa holders then become subject to the ACA, just like a U.S. citizen or permanent resident.

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not qualify for a Social Security Number. Additional information may be available at the Philadelphia IRS Office [(215) 861-1225] which is located at 600 Arch St., Philadelphia, PA 19106. They are open Monday through Friday from 8:30 a.m. to 4:30 p.m.

Before leaving the United States, all aliens (except those listed below under Aliens Not Required To Obtain Sailing or Departure Permits) must obtain a certificate of compliance. This document, also popularly known as the sailing permit or departure permit, must be secured from the IRS before leaving the U.S. Click here for more information.

Important Resources

HR/Payroll Management: Shelley Biagas  or Elizabeth Gonzalez (215) 926-2244  [click-for-email]  

Glacier Tax Prep (GTP)

Internal Revenue Service (IRS) - 1-800-829-1040     

Pennsylvania Department of Revenue - 1-717-787-8201 

New Jersey Department of Treasury - 1-800-323 -4400 

City of Philadelphia Dept of Revenue - 1-215-686-1776