1 GENERAL FILING REQUIREMENTS 1. Who needs to file an income tax return? If you are visiting the U.S. from another country on an F, J, M or Q visa and are classified as a nonresident for U.S. tax purposes, you are required to file an income tax return each year that you have U.S.-source income. If you did not earn any income, you must file IRS Form Form 8843 must also be filed for every family member who is in the U.S. on an F-2 or J-2 visa. 2. Since I already had taxes withheld from my paycheck, do I need to file an income tax return? Yes. The U.S. tax system is considered a "pay as you go" plan. Therefore, taxes are withheld from your pay as you earn it. You file a federal (IRS) income tax return after the end of the calendar year to reconcile the withholdings from your paycheck with your actual tax liability. 3. I arrived in the U.S. in December of 2006 and I didn t work. Do I still have to file IRS Form 8843? Yes. If you were in the U.S. only for one day in 2006, you must file IRS Form If any family members are here with you, they must also file Form I m an F-1 or J-1 student and had no U.S.-source income or scholarships for Do I need to file an income tax return? Although you don t have to file an income tax return, you must file IRS Form Dependent spouses in F-2 and J-2 status must also file Form I only worked for a very short time in 2006 and didn t earn very much money. Do I still have to file an income tax return? Yes. If you have any U.S.-source income, including taxable scholarship/fellowship grants, you must file IRS Form 1040NR-EZ (or 1040NR) and IRS Form I was in the U.S. for only a few months in 2006 and did not work or receive a taxable scholarship/fellowship grant. I have since returned to my country. Do I still have to file IRS Form 8843? If you are in the U.S. on an F or J visa, you must file IRS Form 8843 for each year that you are in the U.S. If any family members are here with you, they must also file Form What happens if I fail to file an income tax return?
2 If you owe taxes and don t file an income tax return, the Internal Revenue Service (IRS) can charge you penalty and interest on any tax owed. Fines and penalties can often amount to more than the original tax debt. If you are eligible for a tax refund and do not file an income tax return, you will not receive a refund. There can also be immigration consequences for failing to file an income tax return. For example, applicants for permanent residency ( green card ) are frequently asked to provide proof of tax filing for previous years in the U.S. 8. What if I am being paid by a foreign employer? Normally, amounts received from a foreign employer are not taxable to individuals who are classified as nonresidents for tax purposes. Nonresidents are taxed on their U.S.- source income only. 9. I did not have enough money taken out of my paycheck. What can I do? What happens if I do not pay all of my taxes? If an insufficient amount of money was withheld from your paycheck, you must pay the additional tax when you file your income tax return. Please note that the IRS receives copies of all Forms W-2 and 1099 and matches these forms against your income tax return. If the IRS determines that you did not report some of your income, it will send you a notice reflecting this failure to report income. Failure to report all income can result in severe penalties, including imprisonment. 10. I've been in the U.S. as an F-1 student for more than five years or as a J-1 scholar for more than two years. What forms should I fill out? If you have been in the U.S. as an F-1 student for more than five years or as a J-1 scholar for more than two years, you must begin counting days present in the U.S. to see if you pass the Substantial Presence Test. This test can be found in IRS Publication 519, U.S. Tax Guide for Aliens. It is also explained in Question #11 below. You may ask for permission from the IRS Field Assistance Area Director to continue to be an exempt individual. Otherwise, you will be considered a resident for tax purposes and must file IRS Form 1040 (1040-EZ or 1040-A) (resident income tax returns). 11. What is the Substantial Presence Test? It is a test to determine if you are to be considered a resident alien for tax purposes. To meet this test, you must have been physically present in the United States on at least 31 days during the current year, and 183 days during the 3-year period that includes the current year and the 2 years immediately before. To satisfy the 183-day requirement, count all of the days you were present in the current year, and one third of the days you were present in the first year before the current year, and one sixth of the days you were present in the second year before the current year. Do not count any day you were present in the United States as an "exempt individual" or commuted from Canada or Mexico to
3 work in the United States on more than 75% of the workdays during your working period. 12. Sometimes it would be better for a nonresident alien to be considered a resident alien for tax purposes. Can they choose to be treated this way if it benefits them? No, a nonresident for tax purposes cannot be considered a resident for tax purposes unless s/he is married to a U.S. citizen or permanent resident. In that case, the individual can elect to file a joint return and be treated as a resident for tax purposes. The only exception is students and trainees from Barbados, Hungary and Jamaica, who may elect to be treated as residents for tax purposes regardless of their marital status. For additional information, see IRS Publication 519, U.S. Tax Guide for Aliens. 13. What is the difference between Form 1040NR and Form 1040NR-EZ? Which form should I use? Will using the longer form save me some money? It is always advisable to use the simplest form that will accommodate all of your income and deductions. The instructions to the forms explain who can file the form. Using the longer form will only save you money if you have items to list on it that you could not list on the shorter form (e.g. gifts to U.S. charities) 14. I worked in another state in 2006 and paid state taxes. How do I report this on my federal income tax return? Am I required to file a state income tax return? You may claim an itemized deduction on Form 1040NR-EZ or Form 1040NR for any state taxes withheld. You may also be required to file a state income tax return in addition to the federal income tax return. Check with the tax department of the state you worked in. DEPENDENTS 15. I m married and have a child who was born in the U.S. Can I claim personal exemptions for my wife and child? Maybe. Only students and scholars from the following countries can claim exemptions for their dependents: Mexico, Canada, Korea and Japan (if you choose to use and are eligible to use the old treaty with Japan). In addition, Indians are sometimes able to claim exemptions for their children. However, there are restrictions on how this is done so Indians should see page 27 of IRS Publication 519, U.S. Tax Guide for Aliens, to find out if it is possible to claim a personal exemption for a child born in the U.S. 16. I m from one of the countries that can claim an exemption for my spouse and/or child. Can I claim them if they don t have a Social Security number or ITIN (Individual Taxpayer Identification Number)?
4 No. In order to claim personal exemptions for dependents, they must have valid Social Security numbers or ITIN s. To apply for ITIN s, your spouse/dependents should fill out Form W-7 and attach the form to the 1040-NR along with the required documentation. DO NOT send original documents to the IRS. Instead, you should send certified, notarized copies of your documents. Form W-7 can be downloaded from the ISSS website ( or IRS website ( 17. My young children live with me. My spouse and I are both students and we must pay someone to watch our children. Can I claim the Child Care Tax Credit? Maybe. Only nonresident aliens from Mexico, Canada, Korea, Japan or India can claim dependents, and possibly qualify to take the Child Tax or Dependent Care Credit. For additional information, see page 29 of IRS Publication 519, U.S. Tax Guide for Aliens. TAX TREATY BENEFIT 18. How do I know if the U.S. has an income tax treaty with another country? IRS Publication 901, U.S. Tax Treaties, has information regarding U.S. tax treaties with other countries. You can download this publication from the ISSS or IRS websites. 19. If an individual has a tax treaty, how does this help him on his income tax return? Tax treaties generally allow a nonresident to exclude a specified amount of U.S.-source income on their U.S. tax return. This in turn reduces the tax liability because they do not have to pay taxes on that amount. 20. I am a student from the People's Republic of China currently studying in the U.S. How does the income tax treaty between the U.S. and China apply, especially for students with scholarships and fellowships? If you are Chinese and in the U.S. solely for the purpose of your education, you may be able to exclude up to $5,000 of income that you receive from work performed in the U.S. Under the U.S.-China treaty, taxable scholarships and fellowships are also excluded from income. For additional information, please refer to IRS Publication 901, U.S. Tax Treaties. 21. My country has a tax treaty with the U.S. and I earned below $5000, which is the amount of wages exempt by my treaty. Do I still need to file an income tax return?
5 Yes. You must file IRS Form 1040NR (or 1040NR-EZ) to claim a tax treaty benefit. If you earned more than the amount exempted by your treaty, you may still have taxable income. For additional information, see IRS Publication 901, U.S. Tax Treaties. 22. If my total wages do not exceed the amount which is exempt because of a tax treaty, do I still need to fill out IRS Form 8233? Yes. 23. What does the term unlimited mean in the amount column of the charts in IRS Publication 901, U.S. Tax Treaties? Unlimited means that there is no maximum limit on the dollar amount that the individual can exclude. For additional information, see IRS Publication 901, U.S. Tax Treaties. 24. Where do you put the treaty information on the Form 1040NR? On line 22 on the first page of Form 1040NR, you report the total income exempt by a treaty. You must also complete question M on page 5 of the form. It is very important that you include the treaty article number in question M. The article number can be found in IRS Publication 901, U.S. Tax Treaties. If the article number is omitted, the form will be returned to the taxpayer. For additional information, see the instructions for Form 1040NR. 25. Where do you put the treaty information on the Form 1040NR-EZ? On line 6 on Form 1040NR-EZ, you report the total wages and scholarship exempt by a treaty. You must also complete question J on the back of the form. It is very important that you include the treaty article number in question J. The article number can be found in IRS Publication 901, U.S. Tax Treaties. If the article number is omitted, the form will be returned to the taxpayer. SCHOLARSHIPS, FELLOWSHIPS AND ASSISTANTSHIPS 26. I had a teaching or research assistantship at UB. Is this the same as a scholarship or fellowship? NO!!!!!!!!! Teaching and research assistantships are payment for services and are not considered scholarship or fellowship income. This income is not excludable under the scholarship/fellowship income rules. For additional information, see IRS Publication 970, Tax Benefits for Higher Education. 27. Are graduate assistantships taxable?
6 Yes, the salary portion of an assistantship is fully taxable (unless excluded by treaty). A tuition waiver is considered a scholarship and is exempt from taxation. For additional information, see IRS Publication 970, Tax Benefits for Higher Education. 28. I had a teaching or research assistantship at UB. Can I deduct or exclude the cost of my tuition and/or fees? No. Only degree-seeking students with bona fide scholarships or fellowships (no work was required as a condition of receiving the award) may exclude the amount paid for tuition and fees. UB will report to you only your taxable scholarship/fellowship on Form 1042-S. If you have a scholarship, you should report on your income tax return the amount of your scholarship minus your tuition and/or fees. You cannot reduce the scholarship by room and board. For additional information, see IRS Publication 970 Tax Benefits for Higher Education. 29. Can I deduct the cost of a computer as a valid educational expense? No. Generally, equipment, such as computers or educational supplies that are not required course items, are not deductible expenses. 30. Can I deduct my books from my assistantship income? No. 31. Which forms do students who hold U.S. government scholarships (e.g. Fulbright) have to fill out? Students who hold U.S. government scholarships must file Form 8843 if they are a nonresident for tax purposes. They must also file Form 1040NR if any part of their scholarship is taxable (e.g. used for room and board). 32. As a condition of their employment, Resident Assistants are required to live in the dorm. The room is provided for free. Is this taxable income? Since the employment required the student to live in the dorm for the convenience of the employer, the housing is not taxable. For additional information, see IRS Publication 970, Tax Benefits for Higher Education. 33. Are athletic scholarships taxable income? No. Athletic scholarships are not considered to be taxable income unless the amount of the scholarship exceeds the costs of tuition, fees, and books and supplies which are required for the course.
7 STANDARD & ITEMIZED DEDUCTIONS 34. I m from India. Can I claim the standard deduction? Maybe. The U.S.-India tax treaty allows ONLY STUDENTS to claim the standard deduction on nonresident income tax returns. Visiting scholars and researchers from India cannot claim the standard deduction. For 2006, the standard deduction for filing single is $5,150. If you are married and claiming your spouse (who must have no U.S.-source income) as a dependent, you can still only claim $5,150 for the standard deduction. 35. Can students and scholars claim itemized deductions? Yes, but they are limited. You can claim itemized deductions for state and local taxes, charitable contributions to U.S. charities, casualty and theft losses, certain unreimbursed job expenses, and tax preparation fees. BANK INTEREST 36. I had bank interest from my checking or savings account. Is my bank interest taxable income? No. Interest on personal bank accounts not connected with a trade or business is not taxable to nonresidents. If you are a nonresident for tax purposes who has a personal bank account, you should file Form W-8BEN with your U.S. bank. This will ensure that your bank interest is not subject to U.S. tax. It will also ensure that the bank will not withhold income tax on your bank account. Your bank generally reports interest on Form 1099-INT. If you received this form, you should retain it for your records. However, do not mail this form with your income tax return. If you file taxes as a resident for tax purposes, your bank interest is taxable income. For additional information, see page 11 of IRS Publication 519, U.S. Tax Guide for Aliens. 37. If we don't have to pay taxes on the interest that we get from the bank, then why does the bank issue a document stating the amount for tax purposes? The bank issues the same document to all of its customers. Even though you don't have to pay taxes on bank interest, other customers do. If you file Form W-8BEN with the bank to let them know you are a nonresident alien, the bank will stop issuing you a INT. TAX REFUNDS 38. Last year, I received a New York State tax refund. Do I enter it as income on line 11 of IRS Form 1040NR-EZ and on lines 4 and 24 of NYS Form IT-203?
8 If you took a deduction last year for the state income tax withheld, you will need to include the state refund on your 2006 income tax return. This does not apply, however, to students from India who took the standard deduction. 39. Is the federal income tax refund from taxes paid in 2005 taxable in 2006? If so, how do I fill out Form 1040NR (or Form 1040NR-EZ) to reflect this? No, the federal tax refund for taxes paid in 2005 is not taxable in However, the state refund is taxable. SOCIAL SECURITY (FICA) AND MEDICARE TAXES 40. My employer withheld Social Security and Medicare taxes from my salary. Can I get this refunded? Yes. F-1 and J-1 visa holders who are nonresidents for tax purposes are not subject to Social Security or Medicare taxes for work within the restrictions of their visa category. Refund of these taxes may be requested from your employer. If your employer is unable to refund these taxes, you may file IRS Form 843 with certain attachments for a refund. 41. Why are Social Security taxes taken out of my pay even though I am returning to my home country? Since F-1 students and J-1 Exchange Visitors who are nonresidents for tax purposes are not eligible to receive Social Security benefits, they are exempt from paying Social Security taxes as long as they are not engaged in unauthorized employment. Therefore, there should be no withholding of Social Security or Medicare taxes from pay they received for on-campus work, practical training or economic hardship employment. F-1 students and J-1 Exchange Visitors who are residents for tax purposes are covered under the Social Security program. Therefore, they must pay Social Security and Medicare taxes and those will be withheld from their pay. For additional information, see IRS Publication 519, U.S. Tax Guide for Aliens. 42. I am an F-1 student who was employed while I was a student and later on Optional Practical Training. Do I have to pay Social Security and Medicare taxes? You are covered under the Social Security and Medicare programs if you are considered a resident for tax purposes, even though your immigration status is F-1. In that case, Social Security and Medicare taxes will be withheld from your pay. For additional information, see IRS Publication 519, U.S. Tax Guide for Aliens. HOPE, TUITION TAX CREDIT OR EARNED INCOME CREDIT 43. I am a non-resident for income tax purposes. Can I claim the HOPE or Tuition Tax Credit or the Earned Income Credit?
9 No. Nonresidents for tax purposes cannot claim Hope or Lifetime Learning Education credits, or Earned Income Credit (EIC). For additional information, see page 29 of IRS Publication 519, U.S. Tax Guide for Aliens. DEADLINES 44. What is the deadline for filing my 2006 income tax return? You need to file all forms by April 17, I m unable to file my income tax return by April 17, What should I do? If you are unable to meet the tax filing deadline of April 17, 2007, file IRS Form 4868 ("Application for Automatic Extension of Time to File U.S. Individual Income Tax Return") by April 17, This will extend your filing date to August 17, An extension does not extend your time to pay, however. Any owed taxes must be paid by April 17, If not, penalties may be charged. MAILING INSTRUCTIONS 46. Should I keep copies of my income tax return and other tax forms? Yes. Always keep copies of your income tax return, Forms W-2, Forms 1042-S, Forms 1099-INT bank interest statements and any other pertinent forms as proof that you have filed your income tax return. The IRS can audit individual returns for up to 3 years following the filing deadline and your tax records are essential in proving your case. 47. If I owe taxes, to whom do I make the check payable? If you owe taxes, make your check payable to United States Treasury. Make sure that your Social Security number is on the check. In the memo section on the check, write "For 2006 Income taxes." 48. Can nonresident aliens pay their taxes by credit card? Yes. You can use your American Express, Discover, MasterCard or Visa cards to pay your taxes. To pay by credit card, call toll free or visit the website of either provider listed and follow the instructions. Link2Gov Corporation (Customer Service ) Official Payments Corporation (Customer Service )
10 49. Can the income tax forms be folded? What size envelope is needed? What needs to be attached to the form? Yes, you may fold the income tax return before sending it. There is no specified envelope size for your income tax return. Attach one copy of each Form W-2 or Form 1042-S that you received to the income tax return. For additional information, see the Instructions to Form 1040NR, U.S. Nonresident Alien Tax Return. 50. Where do I mail my return? Mail Form 1040NR (or Form 1040NR-EZ) and Form 8843 to: Internal Revenue Service Center, Austin, Texas I am leaving the U.S. before I can file my taxes. What should I do? If you are leaving the U.S. before filing your taxes, be sure the UB Payroll Office has your foreign address so that your IRS Form W-2 and/or IRS Form 1042-S can be mailed to you. Download IRS Form 1040-C and the instructions booklet from the IRS website ( and file your income tax return from abroad. Save copies of all forms submitted for your records. 52. Will the IRS send me anything to let me know that they received my income tax return? No. You can, however, take the income tax return to the local IRS office to turn it in. They can stamp your copy of the return with a receipt stamp. 53. Can Form 1040NR be filed electronically? Not at this time. Private companies offer software that helps prepare the forms, but the forms must be printed out and mailed to the Internal Revenue Service. The forms can't be faxed. For additional information, see the Instructions to Form 1040NR, U.S. Nonresident Alien Tax Return. ASSISTANCE 54. I need tax forms or additional help or information. Where can I get the necessary forms or assistance? Walk-in service is free at IRS Customer Service Centers. An office is located at 130 South Elmwood Avenue, Buffalo, NY. It is open Monday through Friday, 8:30 a.m. - 4:30 p.m. For questions about refund checks, call (toll free). For an automated line or for general questions, call (toll free). The best source
11 of assistance for international tax filing questions is the IRS International Customer Service at (toll number). To download tax forms and IRS Publications, go to the ISSS web site ( or the IRS web site ( 55. My address in Buffalo has changed since I began working at UB, or I am on Optional Practical Training and now living in another city. How do I notify UB s payroll office of my address change so that I will receive my W-2 and/or1042-s? To notify UB s payroll office of your change of address, phone (716) Ext (last names beginning A-M) or (716) Ext (last names beginning N-Z). To update UB s payroll office of your change of address online, go to and click on Forms-Change of name/address/marital status form.
Internal Revenue Service Wage and Investment Stakeholder Partnerships, Education and Communication Winter/Spring 2015 Income Tax Workshop for Nonresident Aliens Please Note This workshop is for students
Frequently Asked Questions for Non Resident Alien Taxation A. Income 1. Compensation I worked abroad for the summer. Do I have to include this income on my tax return? 2. Scholarships and Fellowships I
Frequently Asked Tax Questions 2014 Tax Filing Season Q. How do I determine if I am a resident alien for tax purposes? A. F-1, J-1, M or Q students are considered non-residents for tax purposes for their
International Student Taxes Information compiled by International Student Services International Student Taxes The Basics Specific Tax Scenarios What You Can Do Now Resolving Tax Issues Top Ten Tax Myths
Information for Foreign National Students, Scholars and Staff I. Introduction For federal income tax purposes, foreign national students and scholars are categorized in one of two ways: Nonresident alien
Tax Information for Foreign National Students/Scholars/Researchers Disclaimer: This is general information designed to assist nonresident aliens with questions about their tax status, tax return filing
P R O F E S S I O N A L N E T W O R K S International Student and Scholar Advising Federal Income Tax Brochure James Tenney, Judy Todd, Robin Catmur February, 2011 The information contained in this resource
International Students and Scholars Taxation Workshop The University of Texas M.D. Anderson Cancer Center Academic and Visa Administration February 18, 2015 Prepared by Mark Brockman, CPA 6435 Lindyann
Frequently Asked Questions Questions and answers are divided into the following topics BEFORE USING GLACIER Tax Prep ENTERING DATA INTO GLACIER Tax Prep RESULTS FROM GLACIER Tax Prep WHAT TO DO WHEN FINISHED
MARCH 2011 Tax Information for International Students and Scholars Contents 1. Tax Information for International Students and Scholars 2. Tax Preparation Software: CINTAX and other programs 3. Tax Filing
Welcome to Tax Orientation for International Students & Scholars for the 2013 Filing Season" Marea Clarke" Paul Cullen Overview of the U.S. Income Tax System" Your employer withholds from your earnings
Non U.S. Resident Taxes (NRA) University of Washington Student Fiscal Services Agenda Important Information for 2012 Returns U. S. Source of Income Scholarships Fellowships Tuition Waivers Prizes Stipends
BASIC TAX WORKSHOP FOR INT L STUDENTS Tax Information Session for MIT International Students in Non-Resident Status for Tax Purposes March 2016 MIT International Students Office & Office of the Vice President
United States Taxation for International Students Introduction to U.S. Taxation Rules, Tax Withholding and Tax Treaties 1 Disclaimer Please keep in mind that University of Arizona employees, while in their
U.S. Taxation of J-1 Exchange Visitors By Paula N. Singer, Esq. 1 ONESOURCE TAX INFORMATION REPORTING The J-1 Exchange Visitor Program has long been used by institutions of higher education, teaching hospitals
Nonresident Tax Information Session Thursday, March 6, 2014 5 to 6 PM McConomy Auditorium, University Center What we will cover. 1. Federal tax issues 2. Forms you receive and fill out 3. Determination
NC STATE TAX FORM INSTRUCTIONS FOR NON-RESIDENT ALIENS (NRAs) First of all, do you have to file Taxes with the State of North Carolina?? If you earned less than $7,500 either as a Single or Married Filing
Payments Made to Nonresident Aliens Procedure Manual This Procedures for Payments Made to Nonresident Aliens guide was prepared by Arctic International LLC in connection with Loyola Marymount University
1 US Federal Income Tax for F-1 Student Visa Holders 2 Please do not mistake the following information for tax advice; the following slides are intended for use as a frame of reference for the US Federal
Topic Tax Tips for Tax Year 2007 (Issued January 2008) Publish Before Tax Tip 1 What s New for 2007? January 31, 2008 Tax Tip 2 Filing Requirements January 31, 2008 Tax Tip 3 Tax Assistance January 31,
Federal Taxes for International Students Office of International Students Updated 2/18/15 Why File an Income Tax Return? It is the law! Compliance with U.S. visa requirements Get a refund of withheld taxes
MIT U.S. Income Tax Presentation Non US Resident Students PwC Boston Nabih Daaboul Carol McNeil Rich Wagman 1 Basic U.S. Tax Overview for International Students A foreign national is a person born outside
TAX GUIDE FOR FOREIGN VISITORS FOR USE BY: All Employees and Students Anne E. Davenport, CPA October 2012 Table of Contents Introduction...1 Section 1: Definition of Terms...2 1.1 Candidate for a Degree......
International Student Employment FAQs Introduction May I work while at Northeastern University? How do I look for a job? What do I have to do once I am hired? Do I need a Social Security Number to Work?
Tax Treaty Benefits for Workers, Trainees, Students, and Researchers By Paula N. Singer, Esq. 1 ONESOURCE NONRESIDENT ALIEN TAXATION As organizations, both large and small, become increasingly more global,
To: Non-Resident Aliens Requesting Special Tax Treatment From: Junn De Guzman, Sr. Accountant Payroll Services Date: January 9, 2014 Re: Requirements for Tax Benefits for Calendar Year 2014 Enclosed please
Federal Agency Seminar 2011 Withholding and Reporting of Tax on Wage Payments to Foreign Persons 1 Objectives Know why tax residency is important Which income non-resident alien are subject to FIT withholding
Tax Assistance Information for Tax Year 2013 (Issued March 2014) Internal Revenue Service American Embassy Paris, France Table of Contents Mission of the IRS at the U.S. Embassy in Paris 1 Contact Information
01 Publication 4011 Foreign Student and Scholar Volunteer Resource Guide For Use in Preparing Tax Year 01 Returns»» Volunteer Income Tax Assistance (VITA)»» Tax Counseling for the Elderly (TCE) For the
FOREIGN NATIONALS TAX COMPLIANCE TRAINING How To Optimize Your Processing of Foreign Nationals and Current Issues Update July 25, 2013 Presenters Jennifer Pacheco, Foreign Nationals Tax Compliance Program
Volunteer Income Tax Assistance (VITA) Session 2014 Tax Year - GA Form 500 Controller s Office Disclosure The Volunteer Income Tax Assistance (VITA) Program is administered by the US Internal Revenue Service
New York State Department of Taxation and Finance International Students and Scholars Spring 2014 Workshop New York State (NYS) Income Taxes If you did not have income and only need to send Form 8843 to
Immigration and Taxation Immigration, Employment and Tax Laws Why do immigrants without status pay taxes? Obligated by law Opportunity to contribute Document compliance and residency Immigration, Employment
Instructions for Form 8233 (Rev. June 2011) Department of the Treasury Internal Revenue Service (Use with the March 2009 revision of Form 8233.) Exemption From Withholding on Compensation for Independent
Filing your 2014 North Carolina State Income Tax Return International Employment and Taxation To Begin You will need your W-2 and 1042-S to complete your North Carolina Tax Return. (Form 1042-S is only
Prepared by the Disbursing Office This replaces Administrative Procedure No. A8.868 dated December 1993 A8.868 July 1996 A8.868 Disbursing/Accounts Payable and Payroll p 1 of 53 A8.868 Reporting and Withholding
New York State Department of Taxation and Finance International Students and Scholars Spring 2013 Workshop New York State (NYS) Income Taxes If you did not have income and only need to send Form 8843 to
Tax Assistance Information for Tax Year 2009 (Issued January 2010) American Embassy 2, Avenue Gabriel 75008 Paris France Phone: +33 (0)1 43 12 25 55 Fax: +33 (0)1 43 12 23 03 Email: firstname.lastname@example.org American
DISCLAIMER The information contained in this presentation is current as of the date it was presented. It should not be considered official guidance. 1 INTRODUCTION This webinar is intended to provide basic
Organizations with Foreign Employees Face Compliance Challenges By Paula N. Singer, Esq. ONESOURCE NONRESIDENT ALIEN TAXATION In this global economy, U.S. employers both large and small routinely employ
New York State Department of Taxation and Finance International Students and Scholars Spring 2012 Workshop Please Note: The PowerPoint presentation, handout and a webcast of this presentation are available
IRS Tax Seminar For U.S. Citizens Residing Abroad Welcome This seminar will cover: Resources How to get forms and tax information Filing Requirements Foreign Issues Tax Law Changes Questions NEED HELP?
U..S.. Tax Guiide for Non-Resiidents Table of Contents A. U.S. INCOME TAXES ON NON-RESIDENTS 1. Nonresident Alien or Resident Alien? o Nonresident Aliens o Resident Aliens Green Card Test Substantial Presence
2010 Instructions for Form 1040NR U.S. Nonresident Alien Income Tax Return Department of the Treasury Internal Revenue Service Section references are to the Internal $13,170. The credit is now refundable
NC - 30 Web 12-15 North Carolina www.dornc.com 2016 Income Tax Withholding Tables and Instructions for Employers You can file your return and pay your tax online at www.dornc.com. Click on eservices. New
Guide for filing a United States Non-Resident Income Tax Return Tax Year 2012 Prepared for Re:Sound By Deloitte LLP, Global Employer Services, Toronto September 6, 2013 Deloitte LLP and affiliated entities.
IRS Tax Seminar For U.S. Citizens Residing Abroad Welcome This seminar will cover: Resources How to get forms and tax information Filing Requirements Foreign Issues Tax Law Changes Questions NEED HELP?
UNDERSTANDING YOUR FORM W-2 AND 1042-S INFORMATION REGARDING YOUR FORM W-2 WAGE AND TAX STATEMENT The Form W-2 is your wage and tax statement provided by your employer to provide information on your taxable
IMPORTANT INFORMATION ABOUT NEW FORM NC-4 NRA The following information supplements information in NC-30, 2015 Withholding Tables and Instructions for Employers, Form NC-4 NRA, Nonresident Alien Employee
Scholarships awarded to Nonresident Alien Students IRS Compliance Issues Doug Podoll Georgia State University email@example.com, 404-413-2070 General Rule Section 1441 of the Internal Revenue Code states
Publication 519 Contents U.S. Tax Guide for Aliens Introduction.................. 1 Cat. No. 15023T Department of the Treasury Internal Revenue Service For use in preparing 2015 Returns What's New... 2
International Services HR Services, Workforce Development & Resources Section 630.840.3688 (fax) Visa Office User s Office 630.840.4203 / 3933 630.840.3811 / 3111 (phone) firstname.lastname@example.org email@example.com
RENSSELAER POLYTECHNIC INSTITUTE Payments Made to Nonresident Aliens Policy and Procedure Manual Payments Made to Nonresident Aliens Policy & Procedure Manual Page 1 of 36 Updated February 2010 TABLE OF
This publication is designed to provide general information with respect to the Arizona individual income tax estimated payment requirements. For complete details, refer to the Arizona Revised Statutes.
U.S. TAXATION OF FOREIGN N ATIONALS gtn.com C O N T E N T S Introduction 1 1. Residency Lawful Permanent Resident Test 3 Substantial Presence Test 5 Which Test Prevails? 9 Special Considerations 9 2. Case
Tax Issues Associated with Reporting Fellowships John Barrett Tax Manager-University of California Office of the President-CFO Division Marcia Johnson Senior Tax Analyst Benjamin Tsai Senior Tax Analyst
By L.S.P. PRABHU, CPA CA MPHIL (CANTAB) AND G.E.B. KENNEDY, JD, LLM (CANTAB) IMPORTANT NOTICE: This article is intended as a general-purpose discussion of tax topics relevant to foreign individuals working
2014 Instructions for Form 1040NR U.S. Nonresident Alien Income Tax Return Department of the Treasury Internal Revenue Service Contents Page What's New...1 General Instructions...2 Resident or Nonresident
Department of the Treasury Internal Revenue Service Instructions for Form 8965 Health Coverage Exemptions (and instructions for figuring your shared responsibility payment) For each month you must either:
US Tax Compliance For Immigrants And Book Outline TABLE OF CONTENTS PREFACE PART I. INTERNATIONAL ASPECTS OF INDIVIDUAL U.S. TAX RETURNS Background Information Chapter 1. Introduction 1.1 Immigration Basics
Tax Assistance Information for Tax Year 2007 (Issued January 2008) American Embassy 2, Avenue Gabriel 75008 Paris France Phone: + (0) 4 2 25 55 Fax: + (0) 4 2 2 0 Email: firstname.lastname@example.org American Embassy
Arizona Form 2013 Individual Amended Income Tax Return 140X Phone Numbers For information or help, call one of the numbers listed: Phoenix (602) 255-3381 From area codes 520 and 928, toll-free (800) 352-4090
U.S. Tax and Estate Planning Issues for Canadians with U.S. Assets or U.S. Citizenship May 28, 2014 Cheyenne J.H. Reese Christine M. Muckle Legacy Tax + Trust Lawyers Smythe Ratcliffe U.S. Residency Issues
Maryland Home and Community Based Service Programs: Program Information & Instructions This packet contains information and instructions regarding the required employer enrollment paperwork that you must
Tax planning for employees coming to work in the U.S. Up close Tax > International tax > Expatriate taxes In U.S. tax law the term alien refers to a foreign national (an individual who is not a citizen
Instructions Fidelity Investments Distribution Form Before you complete the Fidelity Investments Distribution Form, please read the following instructions. Each item listed below corresponds with the steps
Immigration and Tax Compliance on Payments to Foreign National (FN) Independent Contractors and Guest Speakers WHY? Federal Law System Changes Who does this policy apply to? How many foreign national independent
Slide 1 Taxes Income taxes have been a part of American life since 1909 when the 16 th Amendment to the Constitution was ratified. You can t avoid taxes, so you might as well understand how taxes are structured
April 2012 CONTENTS U.S. basis of taxation The benefits of the Canada-U.S. tax treaty U.S. filing requirements U.S. taxpayer identification U.S. withholding Tax U.S. state taxation Other considerations
Withdrawal Request - In Service 401 Corporate ERISA ING Life Insurance and Annuity Company 151 Farmington Avenue Hartford, CT 06156-1268 Telephone: 1-800-262-3862 ING Life Insurance and Annuity Company
Foreign Investment in Real Property Tax Act 1980 Buyer AND Seller Beware By R. Scott Jones, Esq. This article summarizes the tax withholding rules imposed on a buyer and his/her agent when purchasing U.S.
Distribution Form Subject to Joint & Survivor Annuity Please refer to the Plan s Summary Plan Description (SPD) for reasons distributions that are allowed in your plan. You may review the SPD, your account
Franklin Templeton Retirement Plan Beneficiary Distribution Request For assistance, please call your financial advisor or Franklin Templeton Retirement Services at 1-800/527-2020. 1 PARTICIPANT (DECEDENT)
TEL. # 718-745-3487 FAX # 718-745-2976 CLAIM FOR DEATH BENEFIT INSTRUCTIONS: - Please print in ink or type. - Complete all applicable items. - Sign and have this form notarized - Attach a certified copy
Hardship Withdrawal Form READ THE ATTACHED IRS SPECIAL TAX NOTICE: IF YOUR PLAN ALLOWS FOR AN ANNUITY OPTION, READ THE WRITTEN EXPLANATION OF QUALIFIED JOINT AND 50% CONTINGENT SURVIVIOR ANNUITY FORM OF
Dear Parents & Students: Important financial information for CPS/A&S students for the 2015-2016 academic year is covered in this document. Information regarding tuition and fees, billing schedules, the
N C DEPARTMENT OF REVENUE PO BOX 250 RALEIGH, NC 27640-01 North Carolina Withholding Forms and Instructions for Tax Year 2016 (For Employers Who Electronically Pay Withholding Tax Semiweekly) EFT - Our
Important Tax Information About Your TSP Withdrawal and Required Minimum Distributions The Thrift Savings Plan (TSP) is required by law to provide you with this notice. However, because the tax rules covered
Date July 1, 2009 MMC This is a Company-paid group-term life insurance plan that helps you provide for your family s financial security. The Plan pays money to someone you name as your BENEFICIARY if you
Retirement IRA Distribution Instructions and Forms for Original Account Holders Not FDIC Insured May Lose Value Not Bank Guaranteed CONTENTS 1 Accessing Your Retirement Savings 2 Types of Distributions