International Employees Income Tax
An income tax return is a form used to report income, withholding taxes, expenses, and other tax information. Tax returns are filed with the IRS (Internal Revenue Service) and/or with the state Dept of Revenue. Tax returns are filed annually, at the beginning of each new calendar year and are typically due by April 15th. You cannot file a tax return before the completion of the tax year. For example: Tax return for 2020 is filed between January 1, 2021 and April 15, 2021.
Tax Documents for Filing a Return
The W-2 form is issued to employees of The University of Kansas through The State of Kansas. See our W-2 page for instructions on accessing your W-2. W-2s are not issued until January, after the completion of the tax year.
The 1042-S Form is only sent to employees who have a tax treaty that was honored through the Payroll Office. It will be mailed to your address on file with Human Resources between February and March.
Completing Your Withholding Forms
Nonresident Aliens for U.S. tax purposes must fill out their tax forms as indicated below:
- K-4 (Kansas Withholding) claiming single with one allowance (regardless of marital status) and writing NRA on the dotted line on line 5.
- W-4 (Federal Withholding) must be filled out claiming single and writing NRA or Nonresident Alien in the space below Step 4(c).
NOTE: Glacier (details below) may provide other tax information, such as treaty information or additional withholding allowances. The marital status on the W-4 and K-4 are for tax purposes only regardless of your true marital status.
If you are a Resident Alien for U.S. tax purposes and need help filling out the W-4 (Federal Withholding) and K-4 (Kansas Withholding) forms, please contact a tax advisor for assistance. Student employees can contact Legal Services for Students for assistance. The Payroll Office cannot give advice about how to fill out any tax forms.
Social Security and Medicare Taxes (OASDI/MED)
Nonresident Aliens who are in the United States on a J-1, F-1, M-1 or Q-1 Visa are usually exempt from Social Security (OASDI) and Medicare (MED) taxes.
Nonresident Aliens who are in the United States on an H1B, TN, O1 or J2 Visa are usually subject to Social Security and Medicare taxes.
Unemployment Insurance is paid by KU.
Glacier is an international taxation website used by the University of Kansas to determine an international employee's tax status. Glacier determines if the international employee is qualified for extra withholding exemptions and/or tax treaty benefits, as well as provides the Payroll Office with other necessary tax information.
After the Payroll Department has entered a new hire into the system, a detailed notice from Payroll will be sent to the employee, as well as a notice from the Glacier website, instructing them on how to log onto the site.
At the end of the Glacier session, forms will be generated for the employee to print, sign and date, and then submit to the Payroll Office. If the employee qualifies for tax treaty benefits, tax treaty forms will also be generated for the employee to print. For security purposes, we recommend that you not email documents.
Forms may be submitted to the Payroll Office by:
- Schedule an appointment to come to the Payroll Office.
- Deposit in drop box located on the loading dock on the east side of Carruth O'Leary.
- Send via U.S. mail to 1246 West Campus Road, Room 236; Lawrence, Kansas 66045-7521
- Send via Campus Mail to Payroll Office; Carruth O'Leary, Room 236
- Fax to 785-864-0369
NOTE: Glacier is used by various financial departments at the University of Kansas. It is important that you direct your paperwork and questions to the requesting department.
- Employee/Payroll:Payroll Office; Carruth O'Leary, Room 236.
- Grants/Scholarships/Fellowships:Student Accounts & Receivables; Carruth O'Leary, Room 20.
- Awards/Contractual Services:Payables Office, Carruth O'Leary, Room 20.