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 tax is 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
Individuals determined to be a Nonresident alien for U.S. tax purposespay federal income tax on the income received from U.S. sources. Resident aliens for tax purposes are generally taxed the same way as a U.S. Citizen and pay taxes on their worldwide income. The annual deadline to file the appropriate tax forms with the IRS is no later than April 15.
Federal Taxes
U.S. Nonresident Aliens (NRA) whoreceived income during 2014, FORM1040NR or1040NR-EZ and 8843 must be filed.
Documents needed to complete required form or forms:
- W-2 – Wage and Tax Statement(Wages on which you DID NOT claim a tax treaty exemption)
- 1042-S (Wages or Salary on which you claimed a tax treaty exemption)
U.S. Resident Aliens (RA) who received income during 2014, FORM1040 or1040EZ and 8843 must be filed.
Documents needed to complete required form or forms:
- W-2- Wage and Tax Statement (Wages)
- 1099, 1098T, if applicable
For U.S. Nonresident Aliens and Resident Aliens who DID NOT have earnings during 2014, FORM 8843 must be filed.
*Note, Glacier Tax Prep is only for use by Nonresident Aliens. You will need your User ID and Password to access.Form 1098-T is only applicable to Resident Aliens.
State Taxes
Pennsylvania
U.S. Nonresident Aliens and Resident Aliens who reside in Pennsylvania and who did earn income during 2014 are required to pay state income tax and must file a FORMPA-40by April 15, 2015.
New Jersey
For U.S. Nonresident Aliens and Resident Aliens who reside in New Jersey and who did earn income during 2014, FORMNJ-1040 must be filed by April 15, 2015.
Documents needed to complete state forms:
- W-2 (Wages or Salary)
- 1099, if applicable
*Note, if you lived in another state during the tax year and you received income while living there, you will need to file a tax return for that state as long as that state has an income tax.
Local Tax
Should you need to file local taxes, you should receive a FORM from the tax collector assigned to the municipality in which you live.
City of Philadelphia does not require residents to file a personal income tax return.
Documents needed
- W-2 (Wages or Salary)
*Note: you may apply wage tax paid to Philadelphia as a credit toward your local earned income tax liability.
Important Resources
Glacier Tax Prep (GTP)
Internal Revenue Service (IRS) – (800)-829-1040
Pennsylvania Department of Revenue – (717)787-8201
New Jersey Department of Treasury – (800)323-4400
Local Taxes in PA – (866)466-3972
City of Philadelphia – (215)686-1776
HR Payroll Management Office
Shelley Biagas – Administrative Coordinator (215)926-2240
Visit the Payroll Management Website