1. Welcome! Please take a seat and connect to the internet.
If you connect to EGR Wi-Fi and try to open a web page, you should be re-directed to the registration page, where you can log in with an EGR account, an MSU account, or without either using a guest sign on.
If you cannot automatically connect to EGR Wi-Fi, you can try to manually access the registration page at tiny.egr.msu.edu, or

2. Non-Resident Alien Taxpayers
Instructions for Tax Year 2018

3. Getting Started
You must postmark your federal and state tax returns by 11:59 pm on Monday, April 15, 2019.
The sooner you file your tax returns, the sooner you will receive any refund for which you may be eligible.
Make all letters and numbers very clear and legible on your tax returns.
Use pen, not pencil, to prepare your returns.
Staple a copy of your W2 and/or 1042S to your federal 1040NR or 1040NR-EZ.

4. Getting Started
Be sure to use the exact name and social security number or taxpayer identification number that appears on your social security card or ITIN notice.
Your must sign your tax returns before you mail them to the IRS and the Michigan Department of Treasury. An unsigned tax return is not a valid return. You are signing your tax return under penalties of perjury, so it important to be honest in your preparation of your return.
Always make a copy of your tax returns and supporting documents before you mail them.
Keep these copies as part of your personal records for six years in case the IRS or the Michigan Department of Treasury has questions about the returns you filed. It’s not a bad idea to keep them for an even longer period of time.
Make sure you put proper postage on the envelope containing your tax return. A return sent with insufficient postage will not be delivered to the IRS or the Michigan Department of Treasury.

5. Overview Multiple State Returns
City of Lansing income tax obligations;
Review of year end statements;
Review of your nonresident status;
Completing your 2018 federal income tax return; and
Completing your 2018 state of Michigan income tax return.

6. Did you live or work in two states in 2018?
Completing 2018 federal and state of Michigan tax returns today.
Cannot assist with state of Michigan returns if you lived in more than one state in 2018.
Can assist with 2018 federal return today.
Find preparer for multiple 2018 state tax returns.

7. Did you live or work in the City of Lansing in 2018?
The City of Lansing does not require nonresident aliens for tax purposes to file city income tax returns. If you lived or worked within Lansing city limits in 2018, you will need to let the city know you were a nonresident for tax purposes by sending a letter with:
Statement that you are a nonresident alien for tax purposes for 2018.
Date and sign the letter.
Include copies of your passport and 2018 visa photo pages, along with your I-20 or DS-2019.
Mail this letter and attachments to:
City of Lansing Income Tax Division
124 W Michigan Avenue
Lansing, MI 48933
You should file this letter by April 30, 2019.

8. Types Of Year-End Statements
Form W-2 shows how much you earned in It also shows how much federal and state income tax have been withheld from your wages by your employer.
This is what a typical W-2 looks like, although yours may look somewhat different. Even if your W-2 looks different that the example shown here, the box numbers will always be the same.
Box B: Employer’s EIN
Box 1: Wages
Box 2: Federal Tax Withheld
Box 17: State Tax Withheld

9. Types Of Year-End Statements
Form 1042-S Foreign Person’s U.S. Source Income Subject to Withholding – This document shows amounts that are paid to foreign persons for various types of income categories. Not all nonresident alien taxpayers will receive this document. You may receive one if you were the recipient of a scholarship.
Box 1: Income Code
Box 2: Gross Income
Box 14b: Primary Withholding Agent’s EIN
Box 17A: State Tax Withheld

10. Types Of Year-End Statements
Form 1099-G is a form used by a governmental agency to show certain types of amounts paid to you during If you received a tax refund last year from the State of Michigan or another state, the state may have sent you a 1099-G.
Depending upon your circumstances, you may not have to report this income.

11. Types Of Year-End Statements
Form 1099-DIV reports any dividends you received in 2018.
Note: Credit unions refer to interest as dividends, the 1099-DIV is not used to report credit union dividends. Credit unions will report dividends on a 1099-INT. This form may not have been mailed to you, and you may have to retrieve this amount from your credit union’s website. For example for the Michigan State University Federal Credit Union, you would go to

12. Types Of Year-End Statements
Forms 1099-INT or 1042-S shows how much bank (or credit union) interest you earned during the tax year.
If you earned less than $10 in bank interest in 2018, the bank was not obligated to report it to the IRS.

13. Types Of Year-End Statements
Form 1099-MISC is used to show any miscellaneous income you may have received from work or other parties. If you are an independent contractor and not an employee, payments made to you for your services are reported on a 1099-MISC. You may also have received this form for amounts paid for attendance at or travel to a conference.

14. Types Of Year-End Statements
Form 1098-T is used by an educational institution to report qualified tuition payments you made in A 1098-T is used by resident alien taxpayers to claim an education credit as well as to substantiate an educational deduction.
A non-resident alien taxpayer is not eligible to claim a federal education credit.

15. Types of Year-End Statements
Form 1095-B is used to report health coverage as required by the Affordable Care Act. Nonresident aliens are not subject to the Affordable Care Act and will not need this form to complete their tax return.

16. GLACIER Tax Prep Software
Used Glacier for previous years?
Sign In
New to Glacier?
You will need to create a Username/Password to access the GLACIER Software.
Select “Create New Account”

17. GLACIER Tax Prep Software
The Access Code was given to you on a label when you signed in this morning.

18. GLACIER Tax Prep Software
Once you have created a Username and password, please log in to the GLACIER Tax Prep Software.

19. GLACIER Tax Prep Software
Step 1: Determine Residency Status. This step is very important because your residency status will determine which tax forms you need to file.

20. Determining Residency Status: Personal
Please enter your personal information in the lines provided.
You must enter information onto any line with a red asterisk next to it
Note: In general, your Country of Tax Residence will be the country where you resided directly prior to coming to the US. Otherwise, your Country of Tax Residence is generally the same as your Country of Citizenship.

21. Determining Residency Status
Next, you will need to enter information regarding EACH TIME you were present in the United States.
Enter all U.S. entry and exit dates from 1986 to 2018
DO NOT ENTER 2019 DATES!
Do not enter tourists visas
If you were present in the United States between December 31, 2018 and January 1, 2019 you will check the box “Still In US” and will not need to give a Date of Exit.

22. Determining Residency Status
The software will then inform you of your residency status for 2018:
If the software indicates that you were a RESIDENT for 2018, please raise your hand and someone will come assist you.

23. Entering Income Statement Information
Next you will be prompted to enter information from any income statements you received from an employer, educational institution (such as Michigan State University), or from another source.
You may have more than one type of year end statement to enter information about.
Once you have entered information from all of your year end statements click “Next” at the bottom of your screen.

24. Postcard – 1099-G Enter “0” Enter Box 2 “refund” amount
Enter “Federal I.D. #
Enter “0” for federal
Income tax withheld

25. Sample W-2 Statement
Transfer any information included on your income statement into the GLACIER Tax Prep Software exactly as it appears on the W-2.

26. Sample W-2 Income Statement
You must also indicate at the bottom of the page where the income was earned. If you worked for Michigan State University you will select “College or University.”

27. Income Tax Treaty Benefits
The GLACIER Tax Prep Software will let you know if you are eligible for benefits under an Income Tax Treaty.
When you click “Next” at the bottom of the page, you will see a summary of Total Income from US Sources – if this information appears to be correct, please click “Go To STEP THREE” at the bottom of the page.

28. Income Tax Treaty Benefits

29. Enter Your U.S. Address
Enter the requested information and click “Next.”

30. Enter Your Address in Your Home Country
Enter the requested information and click “Next.”

31. Enter Your U.S. Issued Taxpayer Identification Number
Enter your Social Security Number or ITIN on the line provided, or
If you DO NOT have an SSN or ITIN, check the box to apply for one now and click next.

32. General Information
Enter your marital status as of December 31, 2018 and click “Next.”

33. Academic Institution Details
This is all information that you will need. We cannot provide these details to you.
Your responsible officer is most likely your supervisor or your main contact person at MSU.
May be indicated on your DS-2019 or I-20
Note: This is a SAMPLE – do not use this information for your return.
Unsure of the phone number? Use MSU’s faculty/staff directory or MSU’s main phone number – (517)

34. Student Loan Interest
This information only applies if you paid interest on a loan that was used to pay for educational expenses.
I was not prompted for this

35. Additional Information
If you contributed any money to a U.S. charity, please list it on the line provided.
I was not prompted for this

36. Additional Information
Enter any estimated federal income tax payments you made for Include any overpayment that you applied to your 2018 estimated tax from:
Your 2017 return, or
An amended return (Form 1040X)
1040-ES estimated tax payments form.

37. Additional Information
Please answer the questions regarding green cards and U.S. citizenship.

38. Additional Information
Prior Year Tax Return Issues:
Please answer the question regarding prior year tax returns if you have previously filed a U.S. tax return.
If you do not know what form you filed in a prior year, you will want to make your best guess.
If you attended this seminar last year you most likely filed a 1040NR-EZ.

39. Additional Information
Did you claim tax treaty benefits prior to 2018?
This is what shows up after you hit “yes” you filed a prior year tax return. Advise students that they most likely received their prior year refund.

40. Additional Information
State Tax Payments
Please answer the question as prompted, and then click “Next.”
I was not prompted for this

41. Refund or Payment Determination
The software will then tell you if you are due a refund or if you owe money to the Internal Revenue Service.
If you are due a refund you can decide if you would like the refund direct deposited into your bank account, or if you would like to receive a check in the mail.
You will also need to check the box acknowledging that you have to print, sign, and mail your return in to the Internal Revenue Service for processing.

42. Refund or Payment Determination

43. Direct Deposit
Fill in direct deposit information if you want your refund to be deposited directly into your bank account. Be accurate!
Neither the IRS nor your financial institution will confirm bank account information before depositing. If you put down the wrong account number, it will be deposited into someone else's account and can be very difficult to get back!

44. Direct Deposit

45. Form 8843
If you have a spouse or a child who is on a J2 or F2 Visa, you will need to fill out a Form 8843 with their information included on it even if you cannot claim them as a dependent.
GLACIER will provide you with the necessary Form 8843 for your spouse and children even if you cannot file jointly or claim dependents.

46. Save and Print Documents
You will be able to open your return using Adobe and can print at your convenience. Even if you do not print or save your return at this time, please click “Next” at the bottom of your screen.

47. Finishing Up
Be sure to PRINT, SIGN, and DATE your tax return before submitting it to the IRS. Send both the 1040NR or 1040NR-EZ and Form 8843 together to the IRS.
Staple IRS copy of W-2 and a copy of any 1042-S to the front left-hand side of the return.
We will hand out envelopes at the end of the seminar (after we complete the Michigan return).
If you expect a refund, mail Form 1040NR or 1040NR-EZ to:
Department of the Treasury
Internal Revenue Service
Austin, TX
If enclosing a payment, mail Form 1040NR of 1040NR-EZ to:
P.O. Box 1303
Charlotte, NC
Make your check or money order payable to “United States Treasury” for the full amount due. Include your SSN or ITIN and “tax year “ on the memo line.

48. Michigan 1040

49. Worked or lived in two or more states in 2018?
Reminder that this presentation is for those who lived and work ONLY in Michigan in 2018.
If you lived and/or worked in more than one state in 2018, please raise your hand and someone will come assist you.
DO NOT follow these instructions if you lived and/or worked in two or more states in Your return will be incorrect!

50. Filing Form MI-1040
Your federal income tax return is not the only thing you have to pay attention to – if you received income in Michigan during 2018, you also must file a MI-1040.
Enter only whole dollar amounts on your returns – for 50 cents and more, round up. For 49 cents and less, round down.

51. Michigan Forms
The Glacier software does not complete state income tax returns, so we will need to complete the Michigan tax forms by hand.
Because we are not using a software, it is very important that you pay attention and follow along closely. We will be switching between the four forms and it can be confusing.

52. Michigan Forms IMPORTANT!
To complete your Michigan tax return, you will need the following forms:
MI-1040
Schedule W
Schedule 1
Schedule NR
Federal Form (1040NR or 1040NR-EZ) Completed in Glacier (saved as a PDF from Glacier)
IMPORTANT!
You must save the PDF forms to a flash drive or your desktop. Do NOT fill in the forms when the forms are open in a web browser. If the forms are completed while in a browser all the information will be deleted when the document is saved or downloaded and you will have to start over.

53. Filing Form MI-1040
This return is due for filing with the Michigan Department of Treasury by Monday, April 15, 2019.

54. Direct Deposit
If you want any state of Michigan refund to be directly deposited into your bank account, complete the information in the “direct deposit” area at the bottom of the second page of the return. Be accurate!
Neither the State of Michigan nor your financial institution will confirm bank account information before depositing. If you put down the wrong account number it will be deposited into someone else's account and can be very difficult to get back!

55. Completing Your MI Return
Be sure to sign and date your tax return at the bottom of the second page.
If you expect a refund, mail your return to:
Michigan Department of Treasury
Lansing, MI 48956
If you must pay, mail your return with payment to:
Lansing, MI 48929
Make your check payable to “State of Michigan.” Write your SSN or ITIN and “tax year 2018” on the memo line.

56. Where do I send my forms? Federal – IRS income tax returns:
1040NR or 1040NREZ
8843
Copy of W2, 1042-S
State of Michigan income tax returns:
MI-1040
Schedule W
Schedule NR
Schedule 1 (if used)
Copy of 1040NR or 1040NREZ (Write COPY on each page at top)