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Tax Preparation Suggestions for F and J Visa Holders
The Internal Revenue Service (IRS) is the U.S. government agency that collects taxes. As an F-1 or J-1 student, you may need to file forms each year with the IRS, even if you earned no income. It is your individual responsibility to understand and meet your tax obligations. The IRS has a special information page designed for HYPERLINK "http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Students-and-Scholars" Foreign Students and Scholars.
While employers do deduct money from your paycheck throughout the year and send it to the IRS, it may not equal the exact amount owed at the end of the year. If too much was deducted, you may be eligible for a refund. If not enough was deducted, you will owe more. Salary from a job is not the only kind of earning taxed; many types of income are taxable. Even if you did not work and do not owe any taxes, you may need to submit an informational form to the IRS.
U.S. tax laws can be complex and confusing, and the laws that apply to internationals are not the same as those that apply to U.S. citizens. This information is meant as a general introduction and as a guide to help you better understand your tax obligation, to learn what and where to research, and to successfully submit your tax forms. http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Students-and-ScholarsISSS staff members are not tax professionals, and we cannot assist with filling out individual tax returns for international students and scholars
Deadline April 15: All nonresident aliens present in the U.S. under F-1, F-2, J-1, or J-2 non-immigrant status with U.S. income from sources such as dividend income, salary or wages, scholarships or fellowships, prizes or awards will need to file HYPERLINK "http://www.irs.gov/pub/irs-pdf/f1040nre.pdf" Form 1040NR-EZ or HYPERLINK "http://www.irs.gov/pub/irs-pdf/f1040.pdf" Form 1040NR. You must also complete HYPERLINK "http://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&sqi=2&ved=0CDEQFjAA&url=http%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-pdf%2Ff8843.pdf&ei=E_ciU6CZOJHfkQeUtIGoBg&usg=AFQjCNEIeBXJwAqe7FoEq5vLikJ6dHLXOw&sig2=UhFho5_spW5Eag0AAXzxXQ&bvm=bv.62922401,d.eW0&cad=rja" Form 8843 and mail with your tax return before the April 15 deadline. The Forms 1040EZ, 1040NR, and 8843 do not require a social security number.
Deadline June 15: All nonresident aliens present in the U.S. under F-1, F-2, J-1, or J-2 nonimmigrant status who had no U.S. income or whose only income was bank interest during 2013 must file Form 8843. The HYPERLINK "http://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&sqi=2&ved=0CDEQFjAA&url=http%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-pdf%2Ff8843.pdf&ei=E_ciU6CZOJHfkQeUtIGoBg&usg=AFQjCNEIeBXJwAqe7FoEq5vLikJ6dHLXOw&sig2=UhFho5_spW5Eag0AAXzxXQ&bvm=bv.62922401,d.eW0&cad=rja" Form 8843 does not require a social security number.
Instances When Students Do and Do not need to File Tax Returns with the IRS
Filing IS required by nonresident alien students and scholars who have:
A taxablescholarship or fellowship,as described in Chapter 1 of HYPERLINK "http://www.irs.gov/publications/p970/index.html" Publication 970, Tax Benefits for Education;
Income partially or totally exempt from tax under the terms of a tax treaty; and/or
Any other income, which is taxable under the Internal Revenue Code.
NOTE: A nonresident alien whose only U.S. source income are wages is not required to file a U.S. federal income tax return unless U.S. source wages exceed the personal exemption amount. Please refer to HYPERLINK "http://www.irs.gov/publications/p501/index.html" Publication 501 to determine the personal exemption amount.
Filing IS NOT required by nonresident alien students and scholars who have income ONLY from:
Foreign sources
Interest Income from:
a U.S. bank
a U.S. savings & loan institution
a U.S. credit union
a U.S. insurance company
an investment, which generates Portfolio Interest (Described inChapter 3"Exclusions From Gross Income" - "Interest Income" "Portfolio interest" of HYPERLINK "http://www.irs.gov/publications/p519/index.html" Publication 519, U.S. Tax Guide for Aliens)
A scholarship or fellowship, which is entirely a Tax Free Scholarship or Fellowship as described in Chapter 1 of Publication 970, Tax Benefits for Education; and/or
Any other income, which is nontaxable under the Internal Revenue Code. However, income, which is not taxable because of an income tax treaty, must be reported on a U.S. income tax return even though no income tax is due on the U.S. income tax return.
Determining Resident or Non-Resident Status for Tax Purposes
To know which federal tax forms to use, you must first determine whether you are a resident or non-resident for tax purposes. Nonresident aliens who meet the HYPERLINK "http://www.irs.gov/Individuals/International-Taxpayers/Substantial-Presence-Test" substantial presence test are considered resident aliens for tax purposes.
The information below can guide you, but also read the HYPERLINK "http://www.irs.gov/pub/irs-pdf/i1040nr.pdf" 1040NR instruction booklets. (The tax definitions of "resident" and "non-resident" are not the same as the immigration definition of this term).
If 2013 was the 6th or later calendar year that you were present in the U.S. (i.e., you are a student and entered the U.S. before 12/31/2006), you are probably a "resident for tax purposes" and will need to complete a 1040 or 1040EZ RESIDENT tax form.
If you have been present in the U.S. for fewer than 5 calendar years you are probably a "NON-RESIDENT" FOR TAX PURPOSES in which case you must file the 8843 form and possibly the 1040NR.
A J-1 scholar (called teacher/trainee by IRS) who has spent 2 calendar years or less out of the preceding 6 years as a J-1 professor, research scholar, or short-term scholar is classified as a "NON-RESIDENT" FOR TAX PURPOSES in which case you must file the 8843 form and possibly the 1040NR.
Documents International Students Must Submit to the I.R.S.
If you are a "NON-RESIDENT FOR TAX PURPOSES," complete the following forms:
Form 8843 (Every International Student completes this form including dependents.)
Students who DID NOT earn any U.S. source income or those whose only income was bank interest only need to file Form 8843. All F-2 and J-2 dependents must also file this form. If you have not earned any income, complete Parts I and III, sign on the back and mail it to the IRS. No online, faxed or scanned submissions are permitted. If you do not have to file a tax return, mail Form 8843 to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
International students who did earn any U.S. source income must submit several documents in addition to the Form 8843. These forms will be mailed to you from the sources of your U.S. income (such as your employer, bank, etc.) and should be attached to your tax return when you mail it to the Internal Revenue Service. These forms include:
1040NR-EZ or 1040NR (for non-resident students with U.S. income).
Students with U.S. source income (stipends, fellowships, or salary) must have W-2 or 1042-S forms from Payroll before you complete the tax forms.
W-2, salary information for 2013, is received in January 2014.
1042-S, financial aid information for 2013, is received in February 2013.
Other types of summary documents - These usually beginning with "1099" and are issued for other types of taxable income.
Tips for Completing Form 8843
Do not be confused by the name of Form 8843 Statement for Exempt Individuals and Individuals with a Medical Condition. This form is completed by all International Students attending U.S. universities.
One form for each family member
Leave the taxpayer ID line blank if filing only Form 8843
Address in country of residence is foreign home country address
Part I: All International Students fill this out
Part II: Teachers and trainees refer to J-1 scholars
Part III: F & J students and dependents
If filing both the 8843 and a tax return, mail together
Make copy of all forms for your records!
Tax Treaties
The U.S. maintains income tax treaties with over 50 different countries, and certain taxable payments made by FAU to a foreign national may be exempt from U.S. tax based on an income tax treaty entered into between the U.S. and the foreign national's home country. The existence of a tax treaty does not automatically ensure an exemption from taxation; rather, you must satisfy the requirements for the exemption set forth in the tax treaty. In order to be considered for a tax treaty exemption, you must complete all the appropriate Federal forms.
For more information, you can download the IRS document, P901 "U.S. Tax Treaties," HYPERLINK "http://www.irs.gov/publications/p901/index.html" http://www.irs.gov/publications/p901/index.html.
Taxable and Nontaxable Items for Students
Payments to students for the following items are nontaxable:
Tuition
Book Allowance
Required Registration Fees
Mandatory Health Insurance
Taxable items include, but are not limited to, the following:
Room and Board
Fellowship Stipend (which may or may not require services to be performed)
Living Allowance
Cash Award
Travel Payment/Reimbursement
Compensation
Employment Wages (on or off-campus)
Graduate Assistantships
Practical or Academic Training
Downloading Federal Tax Forms
The following federal tax forms can be downloaded from the Internal Revenue Services website on HYPERLINK "http://www.irs.gov" www.irs.gov under the Forms and Publications section. Select the Form and Instruction Number (PDF) link and you can search the database for any of the forms listed below:
* Form 8843
* Form 1040NR-EZ - U.S. Income Tax Return for Nonresidents with no dependents
* Instructions for form 1040NR-EZ
* Form 1040NR - U.S. Nonresident Alien Income Tax Return
* Instructions for Form 1040NR
* Publication 901 - U.S. Tax Treaties
* Publication 519 - U.S. Tax Guide for Aliens
Tax Filing Resources for FAU International Students
ISSS offers two tax workshops during the spring semester. Students attending the workshop should come prepared with tax forms, W-2, 1042-S (if received), and any other documents received from financial institutions or other entities for tax purposes. Also, review the 1040NREZ and 1040NR instructions in advance, and print out a copy of each for your reference during your workshop.
Other resources:
Call the IRS Taxpayer assistance number with specific questions.
1-800-829-1040 or visit their website at HYPERLINK "http://www.irs.gov" www.irs.gov.
The online US tax filing solution for international students -Sprintax - HYPERLINK "https://www.sprintax.com/" https://www.sprintax.com/
ISSS FAU Tax Preparation revised 3/2014
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