Why did I receive a 1098-T form? Am I eligible to claim a tax credit?

UT Dallas, as an eligible educational institution, is required by the Internal Revenue Service (IRS) to issue an annual IRS Form 1098-T – Tuition Statement to certain eligible students. You received a 1098-T form because our records show you were enrolled in credit courses at UT Dallas and paid qualified tuition and related expenses to UT Dallas in the tax year in question. UT Dallas uses the “paid” tax reporting method, which means the University will produce a 1098-T form based on the amount of paid qualified tuition and related expenses.

Whether or not you may use Form 1098-T to take advantage of federal education tax credits depends upon your individual facts and circumstances. The University of Texas at Dallas cannot provide individual tax filing advice, so you may want to consult a tax professional to find out more about education tax credits and your eligibility to claim the credits. For more information, visit IRS Publication 970 – Tax Benefits for Higher Education. Please note that nonresident aliens for tax purposes cannot claim any education tax credits on their federal individual income tax return.

How do I obtain my 1098-T form?

1098-T forms will be generated for students who have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) on file with the Office of the Registrar, and who have paid qualified tuition and related expenses in the tax year in question. If you do not have a SSN or ITIN on file with the University, a 1098-T form will not automatically be generated for you. If you would like to obtain a 1098-T form, you will need to submit a SSN Change Request Form and copies of your student ID card and social security card to [email protected].

UT Dallas changed our 1098-T form provider for 2017. 1098-T forms are now available through the Heartland ECSI website. Prior year 1098-T forms will eventually be available through this website as well. If you are unable to retrieve a 1098-T form through this website, please email [email protected] to request a 1098-T form.

Why haven’t I received my 1098-T form?

In certain situations, a 1098-T form may not have been generated for you:

  • If your qualified tuition and related expenses are entirely waived or paid entirely with scholarships, a 1098-T form will not be generated for you.
  • If a valid Social Security Number (SSN) or Individual Tax Identification Number (ITIN) is not on file with the University, you will need to provide a copy of the valid SSN card or ITIN letter to the Office of the Registrar before a 1098-T form can be generated.
  • If you are an international student, a 1098-T form will not be generated for you unless the Bursar Office receives your request and you have a SSN or ITIN on file with the University.
  • If payments for qualified tuition and related expenses were not received in the current tax year, those amounts will not be reflected on the current tax year’s 1098-T. When reviewing your records, please take into consideration the actual payment dates for tuition and related expenses. Please note: When enrolling in a payment plan, your tuition and fees for tax purposes will be considered paid as of the date you sign up for the plan. For example, if you signed up for the Installment plan for the spring 2019 semester in December 2018, your tuition and fees will be considered paid in 2018 and reported on the 1098-T form for year 2018.

If these situations do not apply to you, a 1098-T form should have been generated and mailed to your home address listed in the Galaxy portal. For assistance, please email the Bursar Office at [email protected].

A scholarship is an amount paid or allowed to, or for the benefit of, a student, whether an undergraduate or graduate, to aid such individual in pursuing his studies. A fellowship is an amount paid or allowed to, or for the benefit of, an individual to aid him in the pursuit of study or research.

A scholarship or fellowship payment received by a candidate for a degree at UT Dallas is generally not taxable income to the student if it is used for “qualified education expenses.” Qualified education expenses are defined by the Internal Revenue Service (IRS) and are amounts paid for tuition, fees, and other related expenses for a student that are required for attendance at UT Dallas. Generally speaking, “qualified education expenses” are those amounts for which UT Dallas must receive payment before allowing the student to enroll in classes.

A scholarship or fellowship used for expenses other than “qualified education expenses” is a nonqualified scholarship or fellowship, which is taxable income to the student. If a part of the scholarship or fellowship has been used for nonqualified education expenses, this portion of the scholarship or fellowship is considered a nonqualified scholarship or fellowship and is subject to income tax.

Some examples of nonqualified education expense are:

  • Room and board
  • Travel
  • Research
  • Insurance
  • Medical expenses
  • Clerical help
  • Transportation
  • Equipment or other expenses not required for attendance at UT Dallas

For U.S. citizens, lawful permanent residents (Green Card holders), and resident aliens for tax purposes, a nonqualified scholarship or fellowship is self-reported on the annual income tax return. UT Dallas is not required to report nonqualified scholarship and fellowship amounts on a Form 1099 or other tax reporting document and federal income tax is not withheld on the nonqualified scholarship and fellowship payments. It is the responsibility of the student to keep the necessary records to report the nonqualified scholarship and fellowship amounts on the student’s individual income tax return. It is advised that the students contact their tax advisor regarding the self-reporting and tax consequences.

The scholarship or fellowship recipient who is a nonresident alien student will be contacted by the Tax Compliance Office after the Census day to complete the required tax compliance process. The tax compliance process analyzes the student’s tax residency status, tax withholding rate, eligibility for tax treaty benefits, and generates necessary tax forms for the student to sign. Once the student completes the tax compliance process, the Tax Compliance Office will post a charge called “Non Resident Tax” to the student’s Bursar account to reflect the applicable federal income tax withholding amount.

A nonresident alien student is subject to federal income tax withholding for a nonqualified scholarship or fellowship if:

  1. The student is considered a nonresident alien for tax purposes, and
  2. The tax treaty benefits between the student’s tax residency country and the U.S. are not available for the nonqualified scholarship and fellowship payments.

A nonresident alien student is exempt from federal income tax withholding for a nonqualified scholarship or fellowship if:

  1. The student is considered a resident alien for tax purposes, or
  2. The student is considered a nonresident alien for tax purposes and can claim tax treaty benefits between the student’s tax residency country and the U.S. for the nonqualified scholarship and fellowship payments.

A nonqualified scholarship or fellowship is subject to federal income tax withholding at a rate of 14% for nonresident aliens for tax purposes under a J-1 or F-1 visa. For nonresident aliens for tax purposes under any other type of visa, a nonqualified scholarship or fellowship is subject to federal income tax withholding at a rate of 30%. UT Dallas is required to report nonqualified scholarship and fellowship amounts received by a nonresident alien for tax purposes on Form 1042-S.

IRS Free File is a free online software program available on IRS.gov that taxpayers can use to prepare and file federal individual income tax returns for free using tax-preparation-and-filing software.

IRS Free File has two options: 1) Free File Software, and 2) Free File Fillable Forms. Use Free File Software if your income is $66,000 or less and Free File Fillable Forms if your income is greater than $66,000.

Please note that nonresident aliens for tax purposes cannot use IRS Free File Software or Free File Fillable Forms. Please go to the International Center’s Tax website for information about how to file a federal individual income tax return as a nonresident alien for tax purposes.

Free File Software (Income below $66,000):

Free File Software is a partnership between the IRS and the Free File Alliance, a group of 12 industry-leading private-sector tax preparation companies that have agreed to provide free commercial online tax preparation and electronic filing. To access Free File Software, please go to the IRS’s Free File Software website. Select a brand name software program, create an account and then the software guides you through tax return preparation. If you’re not sure which Free File Software you want to use, you can use the Free File Software Lookup Tool to find the software products that fit your personal tax situation.

Free File Fillable Forms (Income above $66,000):

If your income is more than $66,000, you can use Free File Fillable Forms, a free forms-based tool enabling you to select your income tax forms, enter your tax information, print and e-file your federal income tax return. Free File Fillable Forms, provided by the Free File Alliance, is best for those taxpayers experienced in preparing returns by hand and with limited assistance. If you’re not comfortable completing a paper return by hand, without software to guide you, you should consider another method of filing your income tax return. To access Free File Fillable Forms, please go to the IRS’s Fillable Forms website.

Please note UT Dallas and the IRS do not endorse any individual Free File Alliance company or retain any taxpayer information entered on the Free File site. UT Dallas cannot provide individual tax filing advice, and recommends consulting with a tax professional for specific tax questions and assistance.

The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $58,000 or less, persons with disabilities, and limited English speaking taxpayers who need assistance in preparing their own income tax returns. IRS-certified volunteers provide free basic income tax return preparation with electronic filing to qualified individuals.

The 2019 Volunteer Income Tax Assistance program will not be held on UT Dallas campus. The program will be held off campus at the Assistance Center of Collin County. Here is the location information as well as the hours of operation:

Assistance Center of Collin County
900 18th Street, Plano, Texas 75074

Hours: Mon-Thurs 1-7PM; Sat 9AM-2PM

Individuals and families who make up to $58,000 annually and are interested in having their tax returns prepared for free, which will include the 1040NR, will need to make an appointment. The Assistance Center does not accept walk-ins.

To make an appointment to have your tax return prepared, please use the Assistance Center’s scheduling system

UT Dallas is not sponsoring this service. All questions specifically regarding the VITA program or the tax preparation services provided should be directed to 972-422-1125 x101 or visit the Foundation Communities’ website.

What to Bring

The following items are needed in order for VITA volunteers to prepare your tax return. Please take a moment to browse through the list and make sure that you gather all the necessary paperwork before you come. This is a general list; so if you have any other paperwork that you think is pertinent, please bring them with you to the VITA center.

Required items:

Items listed in bold are required

  • Completed NRA Client Intake Form or US/Resident Client Intake Form. You must bring a completed Client Intake Form. This form is essential to the preparation of your tax return and you must bring it to your appointment.
  • Valid photo identification (i.e., Passport, Driver’s License, State ID or Military ID)
  • Social Security cards or Individual Taxpayer Identification Number (ITIN) assignment letters for everyone on the tax return
  • UTD Comet card
  • Birth dates for everyone to be included on the tax return
  • Nonresident Aliens must bring proof of foreign status (e.g., U.S. visas, Form I-94, Form I-20, Form DS-2019, Form I-797, Employment Authorization Document).
  • All tax documents received. Below are some common tax forms you may receive:
    • Wage and Tax Statement (Form W-2, Form W-2c) from all employers
    • Foreign Person’s U.S. Source Income Subject to Withholding (Form 1042-S)
    • Form 1099 series: Interest Income (1099-INT), Miscellaneous Income (1099-MISC), Dividends and Distribution (1099-DIV), Proceeds From Broker and Barter Exchange (1099-B), Certain Government Payment (1099-G), Distributions From Retirement Plans (1099-R), Cancellation of Debt 1099-C)
    • Form 1098 series: Tuition Statement (1098-T), Student Loan Interest Statement (1098-E), Mortgage Interest Statement (1098)
    • Health Coverage Statements: Health Insurance Marketplace Statement (Form 1095-A), Health Coverage (Form 1095-B), Employer-Provided Health Insurance Offer and Coverage (Form 1095-C)
    • Certain Gambling Winnings (Form W-2G)
  • Personal Records, if applicable:
    • Child and dependent care expenses
    • Education expenses
    • Medical expenses
    • Charitable contributions
    • Retirement contributions
  • Proof of bank account routing and account numbers for direct deposit, such as a blank check

Nice to have items:

  • A copy of last year’s Federal and State tax returns, if available
  • Copies of income transcripts from IRS and state, if applicable
  • Records to substantiate any other items that you wish to include on your tax return

Additional Resources:

To view pdf files, you may have to download Adobe Acrobat Reader.

Payroll payments processed by the University of Texas at Dallas for wages, salaries and other compensation are subject to payroll withholding taxes and remitted to the appropriate taxing agencies, unless exempted by law.  

Services performed by student employees may qualify for the under IRC Section 3121(b)(10) for exemption from social security and Medicare taxes.  

Non-U.S. citizen and non-permanent resident employees may qualify for exemption from withholding taxes due to tax treaties or nonresident alien tax exemptions. The University of Texas at Dallas uses the GLACIER online nonresident alien tax compliance software for tax analysis, and foreign national employees are required to complete the .  

The purpose of Form W-4 is to determine how much federal income tax will be withheld from your paycheck. The information below is for U.S. citizens and permanent residents, and foreign national employees will use the GLACIER online nonresident alien tax compliance system to complete Form W-4.

You are not required to submit a new W-4 form each year unless you have claimed “Exempt”. If you claim “Exempt” on your W-4, please be aware it will expire on February 15th each year. If a new W-4 form claiming “Exempt” is not submitted each year, your tax withholding automatically defaults to a single filing status with zero allowances.

Due to recent changes in tax law, the IRS encourages the use of the IRS Withholding Calculator to assist in determining withholding amounts for completion of Form W-4.

To update your W-4, please log in to the Galaxy portal. Under the Staff Tools column, select “Payroll and Compensation” and then “W-4 Tax Information”. Please follow the instructions to update your W-4.

You may also complete a W-4 form manually and submit it to Payroll in person or via email from your @utdallas.edu email account to [email protected].

Federal income taxes will be withheld from employee wages based on the employee’s settings and the Internal Revenue Service tax withholding tables. The IRS tax withholding tables are subject to change each year due to tax law changes. Wages paid to employees that aren’t regular wage payments are considered supplemental wages, and may be subject to a flat 22% federal tax withholding rate. 

Social security (OASDI) and Medicare taxes, also known as FICA – Federal Insurance Contributions Act taxes, are mandatory federal taxes based on a fixed percentage of wages. These taxes pay for retirement, disability and survivorship benefits funded by the Social Security program, also known as OASDI – Old Age, Survivors, and Disability Insurance, and hospital insurance funded by the Medicare tax. 

The current tax rate for social security taxes is 6.2% of taxable wages subject to an annual wage base limit, and Medicare taxes are withheld at 1.45% of taxable wages, with no wage base limit. Additional Medicare Tax will be withheld for taxable wages in excess of $200,000 in a calendar year at the rate of 0.9%. 

The current social security wage base limit can be found in IRS Publication 15 – Employer’s Tax Guide.

Foreign national employees may qualify for exemption from social security and Medicare taxes based on their visa status and length of time they have been physically present in the U.S. 

Foreign national employees are required to complete the to determine tax treaty eligibility and nonresident alien tax exemptions. The University of Texas at Dallas uses the GLACIER online nonresident alien tax compliance system for nonresident alien tax analysis.

Student employees may be exempt from social security and Medicare taxes (FICA) under IRC Section 3121(b)(10) for services performed by students employed by the University of Texas at Dallas pursuing a course of study. The IRS requires that the educational relationship between the student and the University of Texas at Dallas must be predominant instead of the employment relationship, and as a result full time employees do not qualify for the exemption.

Foreign national employees may qualify for exemption from social security and Medicare taxes based on their visa status and length of time they have been physically present in the U.S.

Foreign national employees are required to complete the to determine tax treaty eligibility and nonresident alien tax exemptions. The University of Texas at Dallas uses the GLACIER online nonresident alien tax compliance system for nonresident alien tax analysis.

The state of Texas does not have a state tax withholding requirement, but employees who are based outside of Texas may have a state and local tax withholding requirement. State and local taxes will be withheld for employees based outside of Texas in accordance with work or home state and local tax withholding requirements.

As required by the Internal Revenue Service (IRS), the University of Texas at Dallas must provide all employees with a Form W-2 for each calendar year to be used in completing the employees’ annual tax returns. As an alternative to the paper W-2, the University of Texas at Dallas offers employees the option of electing to receive their W-2 electronically. 

Form W-2 will be made available for distribution prior to January 31st for the previous calendar year.

Benefits of the electronic W-2:

  • Employees have access to their W-2 earlier
  • Employees can access their W-2 anywhere that they have internet access
  • Employees can reprint their W-2 at their convenience

An employee who wishes to consent to receive their W-2 electronically should complete the following steps:

  1. Log in to the Galaxy portal
  2. Under “Staff Tools”, click “Payroll and Compensation”
  3. Click “W-2/W-2c Consent Form”
  4. Check the box that says “Check here to indicate your consent to receive electronic W-2 and W-2c forms”
  5. Click “Submit”

You will receive a confirmation email if your election is successful. Consent must be submitted via the Galaxy portal by January 10th of the next year for the electronic W-2 to be available for the current calendar year. An internet connection and a PDF viewer will be necessary to view and print Form W-2 electronically.

An employee who wishes to withdraw their consent may do so by completing the following steps:

  1. Log in to the Galaxy portal
  2. Under “Staff Tools”, click “Payroll and Compensation”
  3. Click “W-2/W-2c Consent”
  4. Check the box that says “Check here to indicate your withdrawal of consent to receive electronic W-2 and W-2c forms”
  5. Click “Submit”

You will receive a confirmation email if your withdrawal is successful. An employee’s withdrawal of consent will be effective on the date received. If consent is withdrawn, it will only be effective for those W-2 statements not yet issued. Employees wishing to withdraw consent for the current calendar year must do so by January 10th of the next year.

Disclosure Notices:

  • If an employee does not consent to receive their W-2 electronically, he or she will have a paper copy mailed out to them by the IRS required deadline of January 31st. Copies will be mailed to the mailing address listed for the employee in the Gemini HR system as of January 10th. ALL employees should verify their mailing address prior to January 10th to ensure timely delivery of their W-2. Student employees who update their address in Orion will also need to update it in Staff Tools for changes to be effective for W-2 mailings.

    To confirm or change your address and other contact information in the Gemini HR system, please complete the following steps:
    1. Log in to the Galaxy portal
    2. Under “Staff Tools”, click “Personal Information”
    3. Click “Home and Mailing Address” to view your information
    4. To change your contact information or address, click the pencil icon located under the “Edit” tab
    5. Fill in your current information and click “Save”

  • If an employee does consent to receive their W-2 electronically, he or she will NOT receive a paper copy unless they request one in writing to [email protected]. Request for a paper copy does not withdraw an employee’s consent to electronic transmission.

  • Consent to electronic W-2 forms will be effective for all future calendar years until consent is withdrawn or the individual is no longer an employee of the University of Texas at Dallas.

  • Form W- 2 for the current year and previous years can be downloaded following the steps below. An employee who has consented to receive their W-2 electronically may see previous calendar year W-2s.

    If you are trying to access your W-2 from off campus, you will find that extra protection has been added to protect your identity information. Off campus access to the W-2 now requires NetIDplus two-factor protection leveraging the Duo system.

    If you plan to download your W-2 from off campus, please see the NetIDplus website for more information on signing up for NetIDplus if you have not already done so.  Contact the UT Dallas Help Desk at 972-883-2911 for any assistance specific to NetIDplus.

    Form W-2 for the current calendar year and previous years beginning in 2012 can be accessed via the Galaxy portal through the following steps:

    1. Log in to the Galaxy portal
    2. Under “Staff Tools”, select “Payroll and Compensation”
    3. Select “View W-2/W-2c Forms” for current year form
    4. Select “View a Different Tax Year” for previous tax years

  • Individuals who are no longer employed by the University of Texas at Dallas will have electronic access to their W-2 for three years. After three years, please contact the Payroll department in writing via e-mail at [email protected] or via U.S. mail at the address below to request a paper copy.

    The University of Texas at Dallas
    Office of Payroll and Data Management
    800 West Campbell Rd, SP2 26
    Richardson, TX 75080-3021

Form 1042-S is issued by the University of Texas at Dallas to report amounts paid to foreign persons that are subject to federal income tax withholding, and report amounts exempt from federal tax withholding due to a tax treaty.

The University of Texas at Dallas uses the GLACIER online nonresident alien tax compliance system for Form 1042-S reporting, foreign national tax compliance and tax treaty analysis. Foreign national individuals and entities who receive payments from the University of Texas at Dallas are required to complete the Foreign National Tax Compliance Process to determine tax treaty eligibility and nonresident alien tax exemptions. 

Form 1042-S will be made available for distribution prior to March 15th for the previous calendar year for foreign individuals and entities receiving payments from the University of Texas at Dallas that are subject to nonresident alien tax reporting.   

Form 1042-S is issued to foreign national individuals and entities for payments received under the following categories:

  • Tax treaty exempt income
  • Taxable non-service scholarships, fellowships and stipends
  • Honoraria and services rendered in the United States
  • Royalties, prizes, awards and other payments

Foreign national employees who received tax treaty benefits will receive a Form 1042-S, and in addition may also receive a Form W-2 for compensation received in excess of their tax treaty benefits.

Form 1095-C – Employer-Provided Health Insurance Offer and Coverage will be distributed prior to January 31st for the previous calendar year. The form is provided by the Office of Human Resources – Employee Benefits Team, and accessed online through 3rd party administrator Equifax. Employees who do not provide consent to receive the form electronically will be mailed printed copy to their home address by January 31st.   

All full-time employees, employees who averaged 30 or more hours per week and others enrolled in the UT Select or UT Connect Medical Plan will have a form. It includes information about health insurance coverage offered to employees, retirees and their dependents.

If you have further questions regarding Form 1095-C, email [email protected], contact the Office of Human Resources – Employee Benefits Team, or visit the IRS website or the UT System Office of Employee Benefits website.

All foreign nationals (non-U.S. citizens and non-permanent resident aliens) are required to complete the tax compliance process before receiving any payments from UT Dallas. Foreign nationals to the U.S. can be taxed as either nonresident aliens or resident aliens depending on their visa status and the length of time they have been physically present in the U.S. The tax compliance process helps UT Dallas determine foreign nationals’ tax residency status, tax withholding rate, eligibility for tax treaty benefits/FICA exemption, and generates necessary tax forms.

UT Dallas uses GLACIER, a secure web-based nonresident alien tax compliance system that foreign nationals access to provide personal and immigration status data for tax analysis.

How to complete the tax compliance process:

Step 1: Submit the following documents to the Tax Compliance Office.

  • Foreign National Tax Compliance Process Form.
  • Copy of U.S. visa(s) and U.S. port of entry stamp(s) in passport.
    • All F, J, M, Q visa(s) and stamp(s).
    • All other visa(s) and stamp(s) used within past three calendar years.
  • Copy of the latest Form I-20/DS-2019 from each school/program/degree attended in the U.S.
  • Copy of Form I-94 (can be printed from “Get Most Recent I-94” at the CBP’s I-94 website).
  • Copy of U.S. travel history (can be printed from “View Travel History” at the CBP’s I-94 website).

Step 2: Complete the GLACIER Individual Record and submit signed tax documents to the Tax Compliance Office.

  • You will receive an email from [email protected] with GLACIER login instruction. Emails from [email protected] are not spam.
  • Log into GLACIER, select “Create/update/view my Individual Record”, and complete your Individual Record. Click the “Online Help” button at bottom right corner of the screen for additional help.
  • After completing your Individual Record, print (single-sided), review, sign, and submit all required tax documents generated by GLACIER to the Tax Compliance Office. In general, required tax documents include:
    • Tax Summary Report
    • All tax forms listed under “Required Forms” section on the Tax Summary Report

Where to submit:

Email:  [email protected]
In person:  Bursar Office – SSB 2.300
Mail: The University of Texas at Dallas
Attn: Tax Compliance Office
800 West Campbell Rd., SSB 21
Richardson, TX 75080-3021
Fax: (972) 883-6464

 

Updating GLACIER:

Foreign nationals should make sure their GLACIER Individual Record is up to date. If there are any changes after initial submission of GLACIER tax documents, please log into GLACIER and update the Individual Record. If new tax documents are generated by GLAICER due to the changes, you must print (single-sided), sign, and submit the new tax documents as well as required document copies to the Tax Compliance Office. Some examples of changes that require re-submission of GLACIER tax documents are:

  • Receipt of SSN,
  • Change in immigration status/visa type,
  • Change in current immigration status expiration date,
  • Change in expected date of departure from the U.S.,
  • Change in relationship with UT Dallas, and
  • Change in payment type received from UT Dallas.

Annual Renewal:

Per the IRS regulations, tax treaty benefits must be renewed annually. Foreign national employees who are eligible to continue claiming tax treaty benefits/FICA exemption in the upcoming calendar year are required to re-complete the tax compliance process in GLACIER during the mid-November to mid-December period. Emails to the eligible foreign national employees will be sent by the Tax Compliance Office in November. Eligible foreign national employees who would like to continue claiming tax treaty benefits/FICA exemption through UT Dallas must log back into GLACIER, review the Individual Record for accuracy, print (single-sided) and sign all required tax documents generated by GLACIER for the upcoming calendar year, and submit signed tax documents as well as required document copies to the Tax Compliance Office.

IRS Free File is a free online software program available on IRS.gov that taxpayers can use to prepare and file federal individual income tax returns for free using tax-preparation-and-filing software.

IRS Free File has two options: 1) Free File Software, and 2) Free File Fillable Forms. Use Free File Software if your income is $66,000 or less and Free File Fillable Forms if your income is greater than $66,000.

Please note that nonresident aliens for tax purposes cannot use IRS Free File Software or Free File Fillable Forms. Please go to the International Center’s Tax website for information about how to file a federal individual income tax return as a nonresident alien for tax purposes.

Free File Software (Income below $66,000):

Free File Software is a partnership between the IRS and the Free File Alliance, a group of 12 industry-leading private-sector tax preparation companies that have agreed to provide free commercial online tax preparation and electronic filing. To access Free File Software, please go to the IRS’s Free File Software website. Select a brand name software program, create an account and then the software guides you through tax return preparation. If you’re not sure which Free File Software you want to use, you can use the Free File Software Lookup Tool to find the software products that fit your personal tax situation.

Free File Fillable Forms (Income above $66,000):

If your income is more than $66,000, you can use Free File Fillable Forms, a free forms-based tool enabling you to select your income tax forms, enter your tax information, print and e-file your federal income tax return. Free File Fillable Forms, provided by the Free File Alliance, is best for those taxpayers experienced in preparing returns by hand and with limited assistance. If you’re not comfortable completing a paper return by hand, without software to guide you, you should consider another method of filing your income tax return. To access Free File Fillable Forms, please go to the IRS’s Fillable Forms website.

Please note UT Dallas and the IRS do not endorse any individual Free File Alliance company or retain any taxpayer information entered on the Free File site. UT Dallas cannot provide individual tax filing advice, and recommends consulting with a tax professional for specific tax questions and assistance.

The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $58,000 or less, persons with disabilities, and limited English speaking taxpayers who need assistance in preparing their own income tax returns. IRS-certified volunteers provide free basic income tax return preparation with electronic filing to qualified individuals.

The 2019 Volunteer Income Tax Assistance program will not be held on UT Dallas campus. The program will be held off campus at the Assistance Center of Collin County. Here is the location information as well as the hours of operation:

Assistance Center of Collin County
900 18th Street, Plano, Texas 75074

Hours: Mon-Thurs 1-7PM; Sat 9AM-2PM

Individuals and families who make up to $58,000 annually and are interested in having their tax returns prepared for free, which will include the 1040NR, will need to make an appointment. The Assistance Center does not accept walk-ins.

To make an appointment to have your tax return prepared, please use the Assistance Center’s scheduling system

UT Dallas is not sponsoring this service. All questions specifically regarding the VITA program or the tax preparation services provided should be directed to 972-422-1125 x101 or visit the Foundation Communities’ website.

What to Bring

The following items are needed in order for VITA volunteers to prepare your tax return. Please take a moment to browse through the list and make sure that you gather all the necessary paperwork before you come. This is a general list; so if you have any other paperwork that you think is pertinent, please bring them with you to the VITA center.

Required items:

Items listed in bold are required

  • Completed NRA Client Intake Form or US/Resident Client Intake Form. You must bring a completed Client Intake Form. This form is essential to the preparation of your tax return and you must bring it to your appointment.
  • Valid photo identification (i.e., Passport, Driver’s License, State ID or Military ID)
  • Social Security cards or Individual Taxpayer Identification Number (ITIN) assignment letters for everyone on the tax return
  • UTD Comet card
  • Birth dates for everyone to be included on the tax return
  • Nonresident Aliens must bring proof of foreign status (e.g., U.S. visas, Form I-94, Form I-20, Form DS-2019, Form I-797, Employment Authorization Document).
  • All tax documents received. Below are some common tax forms you may receive:
    • Wage and Tax Statement (Form W-2, Form W-2c) from all employers
    • Foreign Person’s U.S. Source Income Subject to Withholding (Form 1042-S)
    • Form 1099 series: Interest Income (1099-INT), Miscellaneous Income (1099-MISC), Dividends and Distribution (1099-DIV), Proceeds From Broker and Barter Exchange (1099-B), Certain Government Payment (1099-G), Distributions From Retirement Plans (1099-R), Cancellation of Debt 1099-C)
    • Form 1098 series: Tuition Statement (1098-T), Student Loan Interest Statement (1098-E), Mortgage Interest Statement (1098)
    • Health Coverage Statements: Health Insurance Marketplace Statement (Form 1095-A), Health Coverage (Form 1095-B), Employer-Provided Health Insurance Offer and Coverage (Form 1095-C)
    • Certain Gambling Winnings (Form W-2G)
  • Personal Records, if applicable:
    • Child and dependent care expenses
    • Education expenses
    • Medical expenses
    • Charitable contributions
    • Retirement contributions
  • Proof of bank account routing and account numbers for direct deposit, such as a blank check

Nice to have items:

  • A copy of last year’s Federal and State tax returns, if available
  • Copies of income transcripts from IRS and state, if applicable
  • Records to substantiate any other items that you wish to include on your tax return

Additional Resources:

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All payments made by UT Dallas to foreign individuals or foreign entities must follow both immigration and IRS tax rules and be reviewed by the Tax Compliance Office. Depending on the category of payment, special documentation is required when making payments to foreign suppliers. Certain payment categories are subject to federal income tax withholding and nonresident alien tax reporting.

To ensure compliance with IRS regulations, please follow the instructions below and send required information and documents to the Tax Compliance Office based on the payment type category.

Tangible/physical goods purchased from a foreign supplier are not subject to federal income tax withholding. However, if there is a service component associated with the purchase which takes place in the U.S., such as on-site installation or training, payment for such a component will be treated as a payment for services performed in the U.S. and subject to 30% federal income tax withholding, unless the foreign supplier can claim an income tax treaty exemption.

Payment Procedures:

Please send the following items to [email protected].

  1. Quotation/invoice received from the foreign supplier
  2. An official bank letter (in English) showing the foreign suppliers’ bank account information, such as account name, account number, IBAN No., SWIFT code, bank address, etc.
  3. Completed and signed W-8BEN (for foreign individual) or W-8BEN-E (for foreign entity)

After receiving the above documentation the Tax Compliance Office will work with Vendor Management to set up the foreign supplier profile.

Instructions about Form W-8BEN and Form W-8BEN-E:

Form W-8BEN (for foreign individual):

  • Part I Identification of Beneficial Owner:
    • Required fields: Line 1, Line 2, Line 3
    • Optional fields: Line 4 (mailing address), Line 5 (U.S. taxpayer ID), Line 6 (taxpayer ID in the tax residency country)
  • Part III Certification:
    • All fields (signature, printed name, date) are required.

Form W-8BEN-E (for foreign entity):

  • Part I Identification of Beneficial Owner (Page 1):
    • Required fields: Line1, Line 2, Line 4, Line 6
    • Optional fields: Line 7 (mailing address), Line 8 (U.S. taxpayer ID), Line 9b (taxpayer ID in the country of incorporation/organization)
  • Part XXX Certification (Page 8):
    • All fields (checkmark, signature, printed name, date) are required.

Payments for services performed outside the U.S. are considered foreign source income and not subject to federal income tax withholding.

Payment Procedures:

Please send the following items to [email protected].

  1. Description of the payment
  2. Completed and signed Statement for Services Performed Outside the U.S.: Statement for Foreign Individual, Statement for Foreign Entity
  3. An official bank letter (in English) showing the foreign suppliers’ bank account information, such as account name, account number, IBAN No., SWIFT code, bank address, etc.
  4. Completed and signed W-8BEN (for foreign individual) or W-8BEN-E (for foreign entity)

After receiving the above documentation the Tax Compliance Office will work with Vendor Management to set up the foreign supplier profile.

Instructions about Form W-8BEN and Form W-8BEN-E:

Form W-8BEN (for foreign individual):

  • Part I Identification of Beneficial Owner:
    • Required fields: Line 1, Line 2, Line 3
    • Optional fields: Line 4 (mailing address), Line 5 (U.S. taxpayer ID), Line 6 (taxpayer ID in the tax residency country)
  • Part III Certification:
    • All fields (signature, printed name, date) are required.

Form W-8BEN-E (for foreign entity):

  • Part I Identification of Beneficial Owner (Page 1):
    • Required fields: Line1, Line 2, Line 4, Line 6
    • Optional fields: Line 7 (mailing address), Line 8 (U.S. taxpayer ID), Line 9b (taxpayer ID in the country of incorporation/organization)
  • Part XXX Certification (Page 8):
    • All fields (checkmark, signature, printed name, date) are required.

Payments for services performed in the U.S., including guest speaker fees, honorariums, consulting fees, etc., are considered U.S. source income and subject to 30% federal income tax withholding, unless the foreign supplier can claim an income tax treaty exemption.

Foreign suppliers who will receive payments for services performed in the U.S. from UT Dallas are required to complete the tax compliance process. Before sending the required items to the Tax Compliance Office to start the tax compliance process, please refer to the below to make sure the foreign supplier is eligible to receive service payments under immigration rules.

Service Payments to Foreign Suppliers Matrix

Visa Type Definition of Visa Independent Contractor Honorarium
B-1, B-2, Visa Waiver
Business, Visa Waiver Tourism
Visitor No Yes, with Restriction A
F-1
UTD Sponsored
Student No Yes, with Restriction B
F-1
Non-UTD Sponsored
Student No Yes, with Restriction C
J-1 Scholar
UTD Sponsored
Exchange
Visitor
(Scholar)
Yes, with Restriction B Yes, with Restriction B
J-1 Scholar
Non-UTD Sponsored
Exchange
Visitor
(Scholar)
Yes, with Restriction C Yes, with Restriction C
J-1 Student
UTD Sponsored
Exchange
Visitor
(Student)
No Yes, with Restriction B
J-1 Student
Non-UTD Sponsored
Exchange
Visitor
(Student)
No Yes, with Restriction C
H-1B, O-1
UTD Sponsored
Temporary Worker in Specialty Occupation No Yes, with Restriction D
H-1B, O-1
Non-UTD Sponsored
Temporary Worker in Specialty Occupation No No
TN
UTD Sponsored
NAFTA Professional Worker No Yes, with Restriction D
TN
Non-UTD Sponsored
NAFTA Professional Worker No No
All Other Visas Please contact the Tax Compliance Office

 

Restriction A: Must meet the 9/5/6 Rule: foreign nationals entering the U.S. in B-1, B-2, VWB, and VWT status may accept an honorarium and/or reimbursement of travel expenses for “usual academic activity or activities” if staying no more than 9 days at UT Dallas and if the individual has accepted such payment from no more than 5 educational or research institutions (including UT Dallas) in the prior 6 months.

Restriction B: Requires written authorization from UT Dallas International Student Services Office (ISSO) or Human Resources (HR).

Restriction C: Requires written authorization from the sponsoring university’s SEVIS designated school official (DSO).

Restriction D: Must be for work relevant to primary position at UT Dallas. Approval from UT Dallas Human Resources (HR) is required.

Payment Procedures:

If the payment is allowed per the above, please send the following items to [email protected]. The Tax Compliance Office will contact the foreign supplier to start the tax compliance process.

  1. Name of foreign supplier
  2. Email address of foreign supplier
  3. Description of the payment
  4. Payment amount

Once the tax compliance process is completed the Tax Compliance Office will work with Vendor Management to set up the foreign supplier profile.

Business expense reimbursements that meet the IRS accountable plan requirements are not considered taxable income to foreign suppliers, and are exempt from federal income tax withholding. To meet the IRS accountable plan requirements, the expenses incurred must have a business purpose for UT Dallas and the original receipts must be submitted to UT Dallas within 60 days.

Payments for expenses not related to the conduct of business on behalf of UT Dallas will not be classified as business expense reimbursements, and will be considered taxable income to the foreign supplier. Please refer to appropriate section on this page for more information related to the particular payment category.

Travel payment or travel reimbursement is not a payment category under IRS tax rules. The payment category with respect to travel payments or travel reimbursements must be determined first. If the reason why UT Dallas is making the travel payment or reimbursement is mainly for the benefit of UT Dallas, then the travel payment may fall under “Business Expense Reimbursements” payment category. If the travel payment is mainly for the benefit of the foreign supplier, the travel payment may fall under “Scholarships and Fellowships” payment category or “Services Performed in the U.S.” payment category.

Payment Procedures:

Please send the following items to [email protected].

  1. Description of the payment
  2. An official bank letter (in English) showing the foreign suppliers’ bank account information, such as account name, account number, IBAN No., SWIFT code, bank address, etc.
  3. Completed and signed W-8BEN (for foreign individual) or W-8BEN-E (for foreign entity)

Once the above documentation are received the Tax Compliance Office will work with Vendor Management to set up the foreign supplier profile.

Instructions about Form W-8BEN and Form W-8BEN-E:

Form W-8BEN (for foreign individual):

  • Part I Identification of Beneficial Owner:
    • Required fields: Line 1, Line 2, Line 3
    • Optional fields: Line 4 (mailing address), Line 5 (U.S. taxpayer ID), Line 6 (taxpayer ID in the tax residency country)
  • Part III Certification:
    • All fields (signature, printed name, date) are required.

Form W-8BEN-E (for foreign entity):

  • Part I Identification of Beneficial Owner (Page 1):
    • Required fields: Line1, Line 2, Line 4, Line 6
    • Optional fields: Line 7 (mailing address), Line 8 (U.S. taxpayer ID), Line 9b (taxpayer ID in the country of incorporation/organization)
  • Part XXX Certification (Page 8):
    • All fields (checkmark, signature, printed name, date) are required.

A scholarship is an amount paid or allowed to, or for the benefit of, a student, whether an undergraduate or graduate, to aid such individual in pursuing his studies. A fellowship is an amount paid or allowed to, or for the benefit of, an individual to aid him in the pursuit of study or research. Scholarship and fellowship payments are subject to either 14% or 30% federal income tax withholding, unless the foreign supplier can claim an income tax treaty exemption.

Scholarships and fellowships paid to UTD students must be processed through the Office of Financial Aid. For non-UTD individuals, please refer to the below to make sure the foreign individual is eligible to receive scholarship and fellowship payments under immigration rules.

Visa Type Definition of Visa UTD Scholarship or Fellowship
B-1, B-2, Visa Waiver
Business, Visa Waiver Tourism
Visitor No
F-1
UTD Sponsored
Student Yes
F-1
Non-UTD Sponsored
Student Yes
J-1 Scholar
UTD Sponsored
Exchange
Visitor
(Scholar)
Yes, with Restriction E
J-1 Scholar
Non-UTD Sponsored
Exchange
Visitor
(Scholar)
Yes, with Restriction E
J-1 Student
UTD Sponsored
Exchange
Visitor
(Student)
Yes
J-1 Student
Non-UTD Sponsored
Exchange
Visitor
(Student)
Yes, with Restriction C
H-1B, O-1
UTD Sponsored
Temporary Worker in Specialty Occupation No
H-1B, O-1
Non-UTD Sponsored
Temporary Worker in Specialty Occupation No
TN
UTD Sponsored
NAFTA Professional Worker No
TN
Non-UTD Sponsored

NAFTA Professional Worker

No
All Other Visas Please contact the Tax Compliance Office

 

Restriction C: Requires written authorization from the sponsoring university’s SEVIS designated school official (DSO).

Restriction E: Can only receive non-student fellowship payments to support J-1 scholars’ own research activities. Non-UTD sponsored J-1 scholars require written authorization from the sponsoring university’s SEVIS designated school official (DSO).

Payment Procedures:

If the payment is allowed per the above, please send the following items to [email protected]. The Tax Compliance Office will contact the foreign supplier to start the tax compliance process.

  1. Name of foreign supplier
  2. Email address of foreign supplier
  3. Description of the payment
  4. Payment amount

Once the tax compliance process is completed the Tax Compliance Office will work with Vendor Management to set up the foreign supplier profile.

Prizes and awards are typically gifts of cash, gift cards, gift certificates, or other cash equivalents bestowed on individuals in recognition of outstanding achievement in teaching, research, academic performance or other performance-related activities. Prize and award payments are subject to 30% federal income tax withholding and an income tax treaty exemption is not generally applicable for prizes or awards.

Please refer to the below to make sure the foreign individual is eligible to receive prize and award payments under immigration rules. Prize and award payments made to UTD students may qualify as a scholarship or fellowship payment if it is to aid students in paying for their study, training, or research. If this is the case, please refer to “Payment for Scholarships and Fellowships” section and contact the Office of Financial Aid to process the payment.

Visa Type Definition of Visa UTD Prize or Award
B-1, B-2, Visa Waiver
Business, Visa Waiver Tourism
Visitor Yes
F-1
UTD Sponsored
Student Yes
F-1
Non-UTD Sponsored

Student

Yes
J-1 Scholar
UTD Sponsored
Exchange
Visitor
(Scholar)
Yes
J-1 Scholar
Non-UTD Sponsored
Exchange
Visitor
(Scholar)
Yes, with Restriction C
J-1 Student
UTD Sponsored
Exchange
Visitor
(Student)
Yes
J-1 Student
Non-UTD Sponsored
Exchange
Visitor
(Student)
Yes, with Restriction C
H-1B, O-1
UTD Sponsored
Temporary Worker in Specialty Occupation Yes
H-1B, O-1
Non-UTD Sponsored
Temporary Worker in Specialty Occupation No
TN
UTD Sponsored
NAFTA Professional Worker Yes
TN
Non-UTD Sponsored

NAFTA Professional Worker

No
All Other Visas Please contact the Tax Compliance Office

 

Restriction C: Requires written authorization from the sponsoring university’s SEVIS designated school official (DSO).

Payment Procedures:

If the payment is allowed per the above, please send the following items to [email protected]. The Tax Compliance Office will contact the foreign supplier to start the tax compliance process.

  1. Name of foreign supplier
  2. Email address of foreign supplier
  3. Description of the payment
  4. Payment amount

Once the tax compliance process is completed the Tax Compliance Office will work with Vendor Management to set up the foreign supplier profile.

A royalty is the payment for the right to use intangible property. Some examples of royalties are: copyright fee of a work of art, license fee of a software program, subscription fee of a database, etc. Royalties are sourced based on the location of where the royalty is exercised. Payments for royalties used outside the U.S. are considered foreign source income and not subject to federal income tax withholding. Payments for royalties used in the U.S. are considered U.S. source income and subject to 30% federal income tax withholding, unless the foreign supplier can claim an income tax treaty exemption.

Payment Procedure:

Please send the following items to [email protected]. The Tax Compliance Office will contact the foreign supplier to start the tax compliance process.

  1. Name of foreign supplier
  2. Email address of foreign supplier
  3. Description of the payment
  4. Payment amount
  5. Location of where the royalty will be used

Once the tax compliance process is completed the Tax Compliance Office will work with Vendor Management to set up the foreign supplier profile.

If a payment doesn’t fit into one of the payment categories described above, please send the following items to [email protected]. The Tax Compliance Office will determine the payment category and contact the foreign supplier to start the tax compliance process. If a payment doesn’t fit in a particular income category, it generally is subject to 30% federal income tax withholding and will not qualify for an income tax treaty exemption.

  1. Name of foreign supplier
  2. Email address of foreign supplier
  3. Description of the payment
  4. Payment amount

Once the tax compliance process is completed the Tax Compliance Office will work with Vendor Management to set up the foreign supplier profile.

The University of Texas at Dallas is exempt from Texas sales tax on purchases for items that are necessary for the university’s operations. The university is a state agency under The University of Texas System established by the Texas Constitution Article 7, Section 10, and is exempt from the payment of Texas sales tax.

Texas public schools, colleges and universities are exempt from Texas state sales tax under Section 151.309 of the Texas Tax Code. Entities that are exempt by law do not need to apply for sales tax exemption on taxable purchases.

A UT Dallas Sales Tax Exemption Certificate must be used by departments when making purchases on behalf of the university. The exemption certificate is only applicable for the exemption of the state of Texas sales tax on taxable purchases.

The University of Texas at Dallas is exempt from paying Texas sales tax on purchases for the university, but must collect Texas sales tax on sales of taxable goods involving tangible personal property. The exemption from Texas sales tax applies only to items the university buys, not for the items that are sold by the university.

Texas sales tax is due on taxable sales made by the university at a rate of 8.25% for sales of tangible personal property within the state of Texas. The definition of tangible personal property is personal property that can be seen, weighed, measured, felt, or touched or that is perceptible to the senses in any other manner, per the Texas Comptroller of Public Accounts.

Contact the Tax Compliance Office at [email protected] for any questions regarding the sales tax collection process.

Items sold to other university departments or exempt organizations are tax exempt sales, and Texas sales tax will not need to be collected. An exemption certificate from the exempt organization will need to be obtained prior to making a tax exempt sale.

Amusement service sales by the university are exempt from Texas sales tax, as long as the university is the sole provider of the event. Amusement services include athletic events, carnivals, dance events, exhibits, displays and concerts provided exclusively by the university, and do not require the collection of Texas sales tax.

University student organizations are allowed a one-day, tax free sale each month. In addition to the monthly tax-free sale, student organizations do not have to collect Texas sales tax on the first $5,000 of taxable sales in a calendar year.

Contact the Tax Compliance Office at [email protected] for any questions regarding exemption from sales tax collection.

Employees and representatives of The University of Texas at Dallas are exempt from the Texas state hotel occupancy tax when traveling within the state of Texas on official business for the University.

As a Texas institution of higher education, The University of Texas at Dallas qualifies for the Texas state hotel occupancy tax exemption as a Texas educational entity. The exemption applies to Texas state hotel taxes, but not local hotel taxes.

A completed UT Dallas Texas Hotel Occupancy Tax Exemption Certificate must be provided to the hotel to claim exemption from the Texas state hotel occupancy tax. The hotel may request documentation such as a photo ID, UT Dallas business card, or other documentation to verify the guest’s affiliation with UT Dallas.

Employees of The University of Texas at Dallas traveling on official university business within the state of Texas may receive the exemption after presenting the completed exemption certificate, and can pay the hotel in any manner.

Non-employees of The University of Texas at Dallas traveling on official university business within the state of Texas may receive the exemption after the University provides a completed exemption certificate, and the University must pay the hotel with its funds, such as a university credit card or direct billing.

The University of Texas at Dallas is recognized by the Internal Revenue Service (IRS) as a tax exempt organization, however the IRS imposes a tax on exempt organizations on activities that are unrelated to its exempt purposes.

This tax is known as the unrelated business income tax (UBIT), and is generated from activities that meet all three characteristics: 1) occur on a regular basis, 2) are unrelated to the University’s educational or research activities, and 3) operate with the intention of generating a profit.

There are three tests to determine if income may be subject to unrelated business income tax (UBIT), and all three tests must be met:

  • Is a trade of business,
  • Regularly carried on, and
  • Not substantially related to the University’s exempt purposes of education and research.

Possible UBIT generating activities include selling goods and services unrelated to UTD’s exempt purposes, alumni and general public use of facilities, advertising, and testing or commercial activities on behalf of a private company.

There are exceptions to UBIT tax, which include the following: activities conducted by volunteers, activities that are for the convenience of UTD students and staff, investment income, rental of real property, royalty income and scientific research.

A UTD Nonfinancial Questionnaire (NFQ) should be completed for any activity that may possibly generate unrelated business income tax (UBIT), per UT System policy UTS 103 Unrelated Business Income Tax (UBIT). Submit the completed questionnaire to [email protected].

Contact the Tax Compliance Office at [email protected] for any questions regarding unrelated business income tax (UBIT).