Tax Compliance @Stanford

Important Alert:  IRS Notices Related to 2014 1040NR (U.S. Nonresident Alien Income) Tax Returns

The Internal Revenue Service (IRS) has recently issued a notice to a subset of individuals who filed a 1040NR (U.S. Nonresident Alien Income) Tax Return for tax year 2014. The notice states that tax withholding information reported on the individual's tax return does not match the records provided by the withholding agent. As such, the individual's tax refund is being denied and/or an additional payment of federal tax is requested. The University is aware that some of our international students have received this notification.

We are closely monitoring this issue, which is also impacting students at colleges and universities throughout the U.S., and have escalated it for resolution in every way possible. The withholding amounts indicated on 2014 1042-S forms issued by the University do match with the records submitted to the IRS. While we are attempting to resolve this issue as a whole, it is recommended that individuals who have received such a notice from the IRS respond to it directly. To support the response to the IRS:

• Please submit a HelpSU to Payroll to request a letter verifying that the withholding reported on your original 1042-S is correct.
• If you used Glacier Tax Prep (GTP) software to prepare your taxes, contact the GTP Support Center to obtain instructions and a template that may be used to respond to the IRS. Contact information for the IRS is also included in the notice.

Thank you for your patience while the University works to resolve this nationwide issue pending guidance from the IRS. If you have not received a notice from the IRS as described above, no additional action is required of you at this time.