J-1 exchange visitors (and any J-2 dependents) who were in the United States during 2019 must file paperwork with the IRS even if they had no U.S. income or were covered by a tax treaty, and even if they are no longer in the country.

Please inform the exchange visitors in your department that they may use GLACIER Tax Prep, a free, secure web-based program that prepares the appropriate forms and provides step-by-step instructions and assistance for foreign nationals who are nonresidents for tax purposes. GLACIER Tax Prep is available through International Student Services on their Tax Information page, and will remain available through at least July of this year to reflect delayed tax filing deadlines. GLACIER can be accessed without an active UW NetID.

Please note that according to the Department of State, J-1 exchange visitors who do not meet the IRS definition of “resident alien” are not eligible to receive the $1,200 Recovery Rebates distributed by the Internal Revenue Service (IRS) as part of the Coronavirus Aid, Relief, and Economic Security (CARES) Act.

ISO staff do not give tax advice and are unable to answer even basic tax questions. J-1 exchange visitors can contact the IRS for further information, or use a private tax preparation service if they so choose. The IRS maintains a specific page for J-1 exchange visitors.