1 Internal Revenue Service Wage and Investment Stakeholder Partnerships, Education and Communication Winter/Spring 2015
2 Income Tax Workshop for Nonresident Aliens
3 Please Note This workshop is for students on F-1 or J-1 visas who have been in the U.S. for 5 years or less. It is also for scholars on J-1 visas who have been in the U.S. for 2 years or less
4 Please Note E-filing is not available for: F-1 and J-1 students who have been in the U.S. for 5 years or less J-1 scholars who have been in the U.S. for 2 years or less. If you e-file, you will misrepresent your tax filing status. (This is tax fraud.)
5 Internal Revenue Service The taxation agency of the U.S. Government to which you Report your immigration status File your personal Income Tax Return
6 State Tax Departments The taxation agency of the State Government to which you may need to File your personal Income Tax Return If you resided in New York State in 2014, you may need to file a NYS Income Tax Return. If you lived in another state, you may need to file that State s Income Tax Return. If you lived in two states, you may need to file two State Income Tax Returns.
7 Basic Tax Vocabulary Alien: generally, any person who is not a U.S. citizen Student: person temporarily in the U.S. on an F, J, Q or M visa Teacheror Trainee: person who is not a student & who is temporarily in the U.S. on a J or Q visa
8 Basic Tax Vocabulary (cont.) Compensation/Earnings: wages, salaries, tips Income: wages, salaries, tips, interest, dividends, some scholarship/fellowship grants IRS: Internal Revenue Service Income Tax Return: statement filed (submitted) by individual taxpayer to the IRS
9 Who Must File (a) 2014 Form(s) with the Internal Revenue Service?
10 All individuals temporarily in the U.S. on a(n) F-1 or J-1 visa must file (a) form(s) with the Internal Revenue Service.
11 Which form(s) must they file?
12 All individuals in the U.S. on F-1 or J-1 Student visas for 5 years or less or J-1 Scholar visas for 2 years or less MUST file Form 8843 Statement for Exempt Individuals and Individuals with a Medical Condition
13 Form 8843
14 Form 8843 (cont.)
15 Form 8843 (cont.) F
16 Form 8843 (cont.) Do not complete the entity information and sign Form 8843 if you will attach it to the Form 1040NR(EZ) (discussed later in the presentation).
17 What about F-1/J-1 students & J-1 scholars who did not earn any U.S. income in 2014? They do not have to pay taxes, but they must send a form to the IRS.
18 F-1/J-1 Students & J-1 Scholars: No U.S. Income File Form 8843: Statement for Exempt Individuals & Individuals with a Medical Condition
19 What about F-1/J-1 students who received only a scholarship or fellowship grant in 2014?
20 F-1/J-1 Students: Scholarship or Fellowship Grant Only Scholarship and fellowship grants are not included in taxable incomeif used for tuition, fees, books, supplies and equipment required for courses AND if the student is pursuing a degree. Any portion of scholarship or fellowship received for room & board or in exchange for teaching or research is included in taxable income. (Unless exempt by treaty)
21 What is a Scholarship or Fellowship? You call it: Internal Revenue calls it: Tuition Waiver Non-taxable Scholarship (No work required)
22 What is a Scholarship or Fellowship? You call it: Internal Revenue calls it: Room and Board Waiver Taxable Scholarship
23 What is a Scholarship or Fellowship? You call it: Teaching or Research Assistantship Stipend (recipient performs work) Internal Revenue calls it: Taxable Wages
24 What do I file if I have a scholarship, but I don t have to pay taxes on it? File Form 8843
25 What do I file if I have a scholarship I must pay tax on? File Form 8843 AND Form 1040NR OR 1040NR-EZ
26 What do I file if I have a scholarship I must pay tax on and can also claim a tax treaty benefit on that scholarship? File Form 8843 and Form 1040NR OR 1040NR-EZ
27 What do I file if I have an assistantship stipend? File Form 8843 AND maybe Form 1040NR OR 1040NR-EZ
28 What about F-1/J-1 students and J-1 scholars who earned income in 2014? They must file Form 8843 AND maybe Form 1040NR OR 1040NR-EZ
29 More Tax Forms W-2: Wage and Tax Statement 1042-S: Foreign Persons U.S. Source Income Subject to Withholding form Normally used to report income covered by a tax treaty 1040NR: U.S. Non-resident Alien Income Tax Return 1040NR-EZ: U.S. Income Tax Return for certain non-resident aliens who have no dependents
30 More Tax Vocabulary Withholding: U.S. income tax automatically taken from your paycheck U.S. Source Income: All income, gain or loss from U.S. sources
31 Forms W-2 & 1042-S You could have a W-2 or 1042-S or both of these forms. The form was prepared by your employer and mailed to you. You do not write anything on this form. You use this form as a reference when you prepare your income tax return. When finished, you attach this form to your income tax return.
32 SAMPLE W-2 FORM
33 Form 1042-S: Compensation Used for 1040NR-EZ Example
34 Filing Requirement You do not need to file Form NR or 1040NR-EZ for 2014 if: 1. You have only taxable U.S. Source Wages that were less than $3,950 AND 2. You don t need to claim a refund of overwithheld taxes.
35 How do I file a nonresident income tax return (Form 1040NR or 1040NR-EZ)? First, learn the following tax vocabulary...
36 More Tax Vocabulary Standard Deduction: standard amount that individuals may subtract from income before calculating taxes owed Itemized Deductions: allowable amounts that individuals may subtract from income before calculating taxes owed Examples: charitable contributions, state & local taxes withheld, etc. Note: No one can have both a standard deduction and itemized deductions. You have to choose one.
37 PLEASE NOTE Unless you are an Indian student, you are only eligible for some Itemized Deductions and a Personal Exemption. Only Indian students are eligible for a Standard Deduction and a Personal Exemption.
38 More Tax Vocabulary (cont.) Personal Exemption: amount deducted from income for yourself and/or your dependents For 2014, the amount is $3,950
39 Are there any exemptions for spouses and children?
40 Spousal Exemptions available for some Non-Residents Married individuals from Canada, Mexico or South Korea Married individuals who are students and are from India
41 Dependent Exemptions for some Non-Residents Only individuals from Canada, Mexico or South Korea can claim children who live with them as dependents. Individuals from Canada and Mexico can also claim children who don t live with them as dependents. Students from India may be able to claim exemptions for children born in the U.S.
42 Is any non-resident income exempt from taxes? Yes, but only some categories of income...
43 Non-Resident Income Exempt from Taxes (Not connected with a trade or business) Interest: Bank Deposits (including Certificates of Deposit)
44 Tax Treaties Many countries have Tax Treaties with the U.S. that allow their residents to earn some money while temporarily in the U.S. without being subject to income tax on those earnings. See IRS Publication 901 for details.
45 Tax Treaty People s Republic of China
46 Tax Treaty India
47 Which non-residents can use Form 1040NR-EZ? Individuals who do not claim any dependents Individuals whose taxable income is less than $100,000 Individuals who do not claim any itemized deductions (except state and local income tax) Individuals who received only wages, tips and scholarship or fellowship grants Miscellaneous other reasons (see Publication 519)
48 Let s look at the steps for completing Form 1040NR-EZ (Example of Chinese student s Form 1040NR-EZ)
49 FORM W-2 Used for 1040NR-EZ Example
50 FORM W-2 Used for 1040NR-EZ Example
51 Form 1042-S: Compensation Used for 1040NR-EZ Example
52 Form 1042-S: Scholarship Used for 1040NR-EZ Example
53 Form 1099-G Prior Year State Refund New York State no longer issues Form 1099-G for your previous year s state tax refund. If you do not have your income tax records from last year and do not know if you received a NYS refund, you may call the 1099-G Hotline at and ask a department representative for that information.
54 Tax Treaty People s Republic of China
55 Form 1040NR-EZ
56 Form 1040NR-EZ State Income Tax Refund from last year. Note: Indian students should leave this blank. From Forms W-2 Box 1 Wages, etc. From Form 1042-S ($5,000 Wages & $3,000 Scholarship) Personal Exemption amount of $3,950 From Forms W-2 Box 17 State Tax Withheld. Students from India put Standard Deduction amount of $6,200 and write on dotted line Standard Deduction Allowed by Treaty
57 1040NR-EZ 2014 Tax Table
58 Tax Tables for Form 1040-NR EZ can be found on page 23in Form 1040-NR EZ Instructions booklet
59 Form 1040NR-EZ Tax From Tax Table Add all Box 2 amounts from Forms W-2 and/or Forms 1042-S Box 7
60 Form 1040NR-EZ (cont.)
61 Students from India would complete this section for the Standard Deduction using Treaty Article 21(2). The amount is $6,200. Form 1040NR-EZ (cont.)
62 Enter SIDN on 1040NR-EZ S PTIN= S
63 When do I file a non-resident income tax return?
64 The Filing Deadline is April 15, 2015 or June 15, 2015 with an Extension If you are filing Forms 8843 AND 1040NR/1040NR-EZ June 15, 2015 If you are required to file ONLY Form 8843
65 Remember! Where do I file non-resident income tax returns? Internal Revenue Service Austin, Texas
66 Additional Issue for Discussion
67 Social Security and Medicare Taxes were incorrectly withheld from my wages. What can I do?
68 FIRST, Contact your Employer. Ask for a Refund. If they refuse, then file a claim for a refund with the IRS. Use Form 843 to do this.
69 Claiming a Refund of Social Security and Medicare Tax from IRS
70 Suggested Explanation
71 Additional Statement Attach statement to Form 843 If you cannot obtain reimbursement from the employer, you will need a signed statement from the employer. It should indicate you have not authorized them to file a claim, nor have you been reimbursed by the employer for the amount over-withheld.
72 Attachments to Form 843 F-1 Students Copy of W-2 Copy of Form I-94 Copy of your valid entry visa Copy of Form I-20 If on OPT, copy of your EAD Card Form 8316 Copy of 1040NR-EZ If you changed your visa category, copy of Form I-797 J-1 Exchange Visitors Same as student except Copy of DS-2019 (instead of Form I-20)
73 Where do I mail Form 843 to? File the claim, with attachments, to the IRS Center where the employer s returns were filed. For New York State: Internal Revenue Service Cincinnati, OH
74 Forms and Publications ON THE WEB PHONE ORDERS
75 IRS Resources IRS Website: Taxpayers/Foreign-Students-and-Scholars IRS International Customer Service:
76 Adding the Site Identification Number (SIDN) Enter S in the PTIN box of the Form 1040NR-EZ.
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