Tax Return Overview

The Internal Revenue Service (IRS) is a bureau of the Department of the U.S. Treasury that helps the public understand and meet their tax responsibilities. U.S. tax return forms are required federal forms that are sent to the IRS every year.

• The U.S. tax year is a calendar year (January 1 – December 31).
• Everyone who works and is paid in the U.S., including students receiving taxable scholarships, are required to file a tax return (even if you were on a treaty benefit).
• The tax return form(s) is a reconciliation form of income you earned and taxes you paid (withheld).
  • A tax “return” does not mean it is a return of money. If you had more tax withheld during the calendar year than the actual tax owed to the IRS, the IRS will send you the difference once they process your tax return. If you did not have enough tax withheld during the calendar year compared to the actual tax owed to the IRS, you will have to pay the IRS the difference by April 15.
• If you do not file your tax return, the IRS may assess interest and penalties on the tax owed. The statute of limitations does not run out, the audit period does not close, and the time does not start.

Tax Filling Process

• Email nrat@unlv.edu in February to schedule a tax return appointment. We use Glacier Tax Prep (GTP) to prepare your Form 1040-NR and Form 8843 in our office. 
  • Nonresident aliens cannot e-file their tax return (e.g., use a system such as TurboTax, H&R Block, IRS Free FIle, etc.) and must mail their tax return to the IRS.
• Our office will prepare your envelope for mailing your tax return forms to the IRS.
  • Your annual U.S. tax return (Form 1040-NR) generally must be postmarked by April 15.
• Mail your forms via USPS regular mail.
• Contact our office if you do not receive your refund in approximately 6-8 weeks after you mail your forms.

We recommend you keep your tax return and attachments forever. The IRS has a recommended record keeping schedule, but there is no standard rule. Tax records are used in the U.S. for many purposes. You may need to show them to officials for immigration purposes or when applying for permanent residency. Most IRS tax forms have a year on them so keep them filed by calendar year. It is helpful to keep copies in both printed and electronic formats.

Important Tax Return Information

• Nonresident aliens (both students and dependents) in F and J status must complete Form 8843 annually, even if you had no U.S. income. You do not need a SSN or ITIN to file an Form 8843.
• Nonresident aliens cannot claim the standard deduction for tax return purposes except for F-1 students from India (with exceptions).
• Nonresident aliens cannot claim tuition deductions/credits for tax return purposes (e.g. American Opportunity Tax Credit (AOTC), Lifetime Learning Credit (LLC), etc.) 
• Nonresident aliens should file a single tax return separate from their spouse unless they can make the IRS special election. If you are a nonresident alien and you are married to a U.S. citizen or resident alien, you can choose to file as a resident alien and file a married filing joint tax return with your spouse. A special election statement must be sent with your tax return.
• If you work off campus in F-1 OPT/CPT and are a nonresident alien, we can assist you with your tax return.
• Nevada does not have a state income tax. If you received income in another state subject to state income tax, you may have to file a state income tax return in addition to your federal tax return. UNLV does not assist with state income tax returns. 
• If you are a U.S. citizen/legal permanent resident/resident alien, UNLV has Volunteer Income Tax Assistance (VITA), a program if you need tax return assistance.