Dear International Student or Scholar:

This is the time of the year in the U.S. known as "tax time." The letter requires your immediate attention and action as ALL international students or scholars whether you received income or not. The good news is that if you earned income in the U.S., you may be eligible for a tax refund if you overpaid your taxes or are entitled to a reimbursement based on a tax treaty.

Who Must File a Tax Return?

ALL non-immigrant international students and scholars who were present in the U.S. during any part of the 2013 calendar year ARE REQUIRED to FILE a Federal Income Tax Return to the U.S. Internal Revenue Service (IRS) by April 15, 2014.

If you are required to file federal tax Form 1040NR or 1040NR-EZ you may need to file a MN State Tax Form M1 and M1-W by April 15, 2014. If you worked in another state during 2013, you may need to file that states tax returns as well.Not filing a tax form or return could affect your future visa or immigration status. Please refer to the IRS website for detailed information, http://www.irs.gov/publications/index.html, Publication 519, U.S. Tax Guide for Aliens, and http://www.irs.gov/businesses/small/international/article/0,,id=96477,00.html. What forms should be filed by MAIL?

2013 Federal Form 8843 - EVERYONE COMPLETES this whether you had income or not follow the GLACIER TAX PREP (GTP) instruction below to complete the form and mail it, or print the instructions and forms from www.irs.gov.

2013 Federal Form 1040NR or Form 1040NR-EZ- GTP will prepare for you if needed.

Minnesota - 2013 Form M1 and M1-W - available at www.taxes.state.mn.us. [If you lived or worked in another U.S. state during 2013 you may need to file that states taxes as well.]

Mail your tax forms to:

Federal Tax to:

Dept. of Treasury

Internal Revenue ServiceAustin, TX 73301-0215MN State Tax with copy of Federal Forms to:

MN Individual Income Tax

Mail Station 0010

St. Paul, MN 55145-0010

What is GLACIER Tax Prep (GTP) and how do I access it?

Reminder GLACIER is the computer program you used during orientation to enter information about yourself. If you forgot your password, please go to the GLACIER home page for help in restoring your password.

In an effort to assist you in tax matters, Carleton hosts access to GTP, www.online-tax.net, a web-based tax return preparation system designed exclusively for international students and visiting scholars. You access GTP via your GLACIER account. Log onto your GLACIER account and select the option labeled "I would like to complete my federal tax return now." By accessing GTP through GLACIER, all of the information you already entered into GLACIER to determine your tax status will automatically be transferred to GTP (certainly double check the information). GTP will help you complete Federal Forms only: Form 8843, and if required 1040NR or 1040NR-EZ as well. GLACIER TAX PREP does not submit your tax return document(s), you are responsible for MAILING things to the Federal address above and/or MN State government (or other state government). GTP only prepares federal tax forms and you need to follow the Minnesota tax link above to complete your MN state tax forms. Keep in mind for MN (and many other states) you will need to complete those tax returns by hand, that is you must read the instructions in order to complete the forms before mailing them.

NOTE: If you have been in the U.S. for more than 5 years, you cannot use GTP to prepare your federal tax and should see Luyen for your tax filing options. So if you came to the U.S. September 2009 for high school, and have been in the U.S. until November 2013 then you may be a Resident Alien for tax purposes, and you cant use GTP to complete your tax returns.

Required Documents to file your tax return

To complete your tax return, you will need to have collect some documents. These forms may be mailed to you from your sources of U.S. income (such as your school, employer, bank, etc). These forms should be attached to your tax return when you mail it to the Federal Internal Revenue Service or Minnesota (or other state) Revenue department as required by their instructions:

Travel documents: Passport(s) with entry/exit dates, I-20 or DS-2019, Form I-94. One or more of these payment forms:

W-2 form - Students and Scholars receiving wages at Carleton during 2013 should have already received a year-end report called the W-2 form from Carleton's Payroll office. If you selected to received it electronically, it is available on THE HUB - click on the link for W-2 Statements. [If you had paid employment from Curricular Practical Training (CPT) or Optional Practical Training (OPT), you need to contact your employer and have them issue you a W-2 or other tax documents showing your income or other benefits you may have received from them, e.g., room and board, travel, etc.]

1042-S - Those receiving scholarship income above the cost of tuition and fees or have tax treaty benefits should have received a notice that Form 1042-S is available in GTP.

Other types of summary documents - these are forms usually beginning with "1099" and are issued for other types of taxable income, such as bank interest or other investment income.

Social Security Number (SSN) of Individual Taxpayer Identification Number (TIN) if you have one (if you did not work, you were not eligible to apply for a SSN)

Checking or Savings Account Information If you will receive a tax refund from the federal or state government, you are encouraged to fill in the direct deposit information to get your refund faster through your bank. It may take up to 14 weeks to get a refund by mail so direct deposit is your best option. If you owe federal and/or state taxes, you need to attach your payment check to your tax return(s).

If there are any issues completing GTP, send email to GLACIER Tax Prep Support Center at support@glaciertax.com, or other email mentioned in GTP.

Academic Institution Information (to be entered in GTP)Academic Program Director Name: Luyen Dinh PhanProgram Director - Telephone Number: 507-222-4451Academic Institution Address:1 N. College St Northfield, MN 55057Reviewing your tax returns with a Tax Professional

Finding resources to help you file your tax return can be complicated. Unless a person has received training from the IRS to give tax advice, it is against the law to do so. Carleton College is not allowed to advise on tax matters. However, Ms. Ann Etter, a Certified Tax Professional (CPA) in Northfield will be available to assist you with your questions. The International Tax Session will be held Tuesday, April 1, 2012, 4-10 pm (location will be announced). You MUST COMPLETE (as much of) YOUR TAX RETURN(s) BEFOREHAND and bring along your tax documents. She will not be able to answer questions without your completed forms and documents. If you filed 2012 tax returns, please bring your 2012 tax return and supporting documents.

Sign-up with Luyen by Friday, March 28, in order to get priority assistance. On April 1, it will be first-come, first-serve with those who sign-up beforehand getting assistance first. Other reminders

Keep a signed copy of all your tax forms that are sent to the Internal Revenue Service and Minnesota Revenue (or other state). Keep copies of all your tax documents for a minimum of 3 years.

When you print up your tax documents from GTP, make sure you use the document program suggested in GTP to print up your documents.

Finally, if you are leaving or graduating from Carleton this year, please change the email in GLACIER or GTP to your personal email (if you are using your Carleton email currently) so you can access GTP next year.

Best to you,

Luyen Phan

Tax Instructions for 2013 Tax Year

3