Taxes

The Office for Postdoctoral Scholars (OPS) tax workshops only apply to those who hold the postdoctoral-paid direct and postdoctoral fellow UC titles. If you hold one of these titles and have not previously participated in an OPS tax workshop, we strongly recommend that you attend. OPS Tax Workshop information can be found on the UCSF Postdoctoral Scholars Association, and OPS general tax information can be found at http://postdocs.ucsf.edu/taxes. Your UC appointment letter will include your UC postdoctoral title. If you are unable to locate your UC appointment letter, you can ask your HR generalist for your UC title. If you missed the OPS workshop, please reach out to [email protected] for workshop slides. ISSO does not have access to OPS slides.

Yes, you will be subject to IRS penalties if you do not report that you had insurance coverage the previous reporting year. Form 1040 will confirm your insurance coverage and will be issued by your employer, insurance provider, or through the Health Insurance Marketplace. If you are an APM 430 student, request form 1040 directly from your health insurance provider. Be sure to consult an immigration tax specialist for additional information.

The ISSO is not legally authorized to offer tax advice. We offer the following general information; however, ISSO is not responsible for misinformation.

If you have questions about your tax document, or need access to your tax documents, please contact UCSF Payroll and Accounting unit in the Controllers Office at [email protected]. 

The amount withheld from your paycheck is dependent upon your tax status which, in turn, is determined by your visa classification and the amount of time you have been in the United States.

International students and scholars who have been in the U.S. for any portion of the previous calendar year must file an annual tax return by the following year's tax filing deadline. The deadline to submit state and federal taxes is generally April 15. Income that is taxed includes wages, scholarships and earnings on investments. The most common type of income is wages; the money withheld from each paycheck is an estimated payment of the federal and state income tax obligation. Please note: international students and scholars must file a tax return even if they did not work in the U.S. the previous year.

Tax treaties may exempt you from paying federal income tax in the United States (IRS Publication 901). Information about treaties can be obtained from the UCSF Controller's Office.

In order to file a tax return and save time individuals should apply for a Social Security Number (SSN) or Individual Taxpayer’s Identification Number (ITIN) 10 business days after they have checked in with ISSO. Please download the Social Security number application form or ITIN application form. 

Forms and Publications (Instructions) are available on the federal and state tax websites. Federal Forms and Publications by mail are available by calling 1(800) 829-3676.

In addition, UCSF has purchased Glacier Complete International Tax Preparation an internet-based tax preparation system for nonresidents for federal tax purposes. ISSO makes this program available to international students and scholars at UCSF. Individuals are responsible for filing their state taxes at their own expense. 

Those who are taking advantage of their country’s tax treaty with the U.S. will also have the ability to access Glacier via their GLACIER Online Tax Compliance Software account.

The IRS is an agency of the Department of the Treasury. It administers U.S. tax collection and enforces internal revenue laws at the national level. You will report your immigration status and personal income to the IRS. Regardless of your nonresident tax or immigration status anyone who arrived in the U.S. should file Form 8843.

The California Franchise Tax Board is the state-level administration of personal income tax and corporation tax. Note that your federal nonresident tax status might not necessarily mean you will be nonresident for state tax purposes. An international scholar can be a resident for state tax purposes. To determine residency for California state tax purposes, see State of California Franchise Tax Board Publication 1031.