Financial Services and Operations

Nonresident Payroll and Tax Information

This page provides general information about immigration status, tax requirements, and payment rules for international students, scholars, faculty, staff, and visitors at Michigan Technological University.

Important:
Payroll Services can provide general information about payroll withholding and tax reporting, but we cannot provide personal tax advice or prepare individual tax returns. Individuals are responsible for determining their tax filing obligations and preparing their own tax returns.

Important for Nonresident Alien (NRA) Employees

If you are a Nonresident Alien, you must follow IRS Notice 1392 – Supplemental Form W-4 Instructions for Nonresident Aliens when completing your W-4.

If your W-4 in Experience shows you as a Resident instead of a Nonresident Alien, your federal tax withholding will likely be too low because resident exemptions are applied that NRAs are not eligible for. This can result in unexpected taxes owed when filing your annual tax return.

To update your W-4 in Experience:

Experience → Payroll Card → Tax Forms → W-4 Employee’s Withholding Certificate → Update → check the Nonresident Alien box at the bottom → Certify and Submit.

Additional MTU Tax Information for Nonresidents

Entering the United States

Before entering the United States, individuals who are not U.S. citizens must generally have:

  • A valid passport issued by their home country

  • Immigration documentation issued by Michigan Tech

International students and scholars typically receive one of the following documents with their admission materials:

  • Form I-20 (F-1 students)

  • Form DS-2019 (J-1 exchange visitors)

These documents are used to apply for a visa at a U.S. embassy or consulate.

Canadian citizens generally do not require a visa stamp but must still present the appropriate immigration documents when entering the United States.

Common Visa Categories

B-1 / B-2 Visitor
Used for short-term visits for business or tourism. Employment is not permitted.

F-1 Student
The most common visa for full-time students. On-campus employment may be permitted if it does not interfere with a full course of study. Students may work up to 20 hours per week while school is in session and full-time during academic breaks.

F-2 Dependent
Issued to the spouse and children of an F-1 student. Employment is not permitted.

J-1 Exchange Visitor
Used by individuals participating in an approved exchange program to study, teach, conduct research, or receive training. Employment must be specifically authorized and approved in advance.

J-2 Dependent
Issued to the spouse and children of a J-1 exchange visitor. J-2 visa holders may not work to support the J-1 exchange visitor.

Taxes Overview

Tax Residency Status
Immigration status and tax residency are not the same. Individuals may be classified as either a nonresident alien or resident alien for U.S. tax purposes based on IRS rules.

FICA Taxes
In general, individuals in F-1 or J-1 status who are classified as nonresident aliens for tax purposes are exempt from Social Security and Medicare (FICA) taxes during the applicable exemption period.

More IRS information on Foreign Student/Scholar Liability for Social Security and Medicare

Federal, State, and Local Taxes
Unless a tax treaty applies, earnings may be subject to federal, state, and local income taxes.

Payroll withholding does not determine your final tax liability. When you file your tax return, you may receive a refund or owe additional tax depending on your individual situation.

IRS Resources

The Internal Revenue Service provides detailed information about tax rules for international students and scholars:

GLACIER Tax Prep (GTP)

Michigan Tech provides access to GLACIER Tax Prep (GTP) for international students, scholars, faculty, and staff who are classified as nonresident aliens for tax purposes.

GTP is a secure online software used to help prepare federal nonresident tax returns.

The software prepares forms such as:

  • Form 1040-NR

  • Form 8843

GLACIER Tax Prep is used only for tax return preparation and is separate from the university’s payroll and employment systems.

Access MTU's GLACIER Tax Prep:

Filing a Tax Return as a Nonresident

Filing federal income tax forms is the personal responsibility of each international student or scholar.

You are generally required to file federal and state tax forms if you were present in the United States for even one day during the calendar year.

If you were present in the U.S. but earned no income, you must file IRS Form 8843.

If you earned income from U.S. sources, you must file a tax return.

Examples of reportable income include:

  • Wages from employment

  • Scholarship income

  • Independent contractor income

  • Interest or dividend income

  • Housing or other non-wage compensation

How to File Your Tax Return

Step 1 — Determine tax residency status
Determine whether you are a nonresident or resident alien for tax purposes.

Step 2 — Gather your tax documents

You may receive:

  • W-2 — Wage and Tax Statement

  • 1099 — Miscellaneous Income

  • 1042-S — Foreign Person’s U.S. Source Income

Step 3 — Prepare your tax return

You may use a certified tax preparer or an online tax preparation program such as GLACIER Tax Prep.

Step 4 — Keep copies of your records

Retain copies of all tax forms and supporting documentation.

Step 5 — File your return

Submit completed forms to the IRS by the required deadline.

Relevant IRS Tax Forms

  • 1040-NR
    U.S. tax return for nonresident aliens
  • 1040
    U.S. individual income tax return generally used by resident aliens for tax purposes

Frequently asked questions about nonresident taxes