INTERNATIONAL

1
INTERNATIONAL STUDENTS TAX
WORKSHOP 2009
2
INTRODUCTORY ITEMS

• What country are you from?
• Tax Treaty Country?
• Type of Visa?
• Married to a U.S. resident or citizen?

3
Nonresident Students Filing Requirements

• All F, J, M, and Q status holders must file a
  Form 8843 to substantiate non-residence and
  possibly a Form 1040NR-EZ or Form 1040NR.

4
FILING REQUIREMENT

• You must file Form 1040NR-EZ
• or 1040NR if you have
• Wages of 3,500 or more
• Wages or Scholarship Income Exempt by Treaty
• Taxable Scholarship Income
• A Refund Due of Taxes Withheld

5
Consequences of Failure to File

• You may lose a refund you are entitled to.
• You may jeopardize your immigration status.
  Nonimmigrant alien status requires that the
  individual not violate any U.S. laws, including
  tax laws.

6
International Students (F J)

• Nonresident Alien Status
• Includes immediate family
  
  
  members
• 5 year test
• All must file Form 8843

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FORM 8843
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Complete only if not required to file 1040 NR
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FORM 8843

• Sign and date

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Mail To
Internal Revenue Service Center Austin, TX
73301-0215
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FORM 1040NR
15
4,400
150
300
16
2,000
04
17
131
960
15
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4,400
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Amount on Line 11 is last years state refund
plus 10
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960
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2,000
04
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India - 5,450
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300
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Everyone
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114
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150
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131
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Finishing the Return

• Attach 8843, W-2 and 1042-S
• Sign date
• Keep copy
• Mail by April 15

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Mail To
Internal Revenue Service Center Austin, TX
73301-0215
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IDAHO RETURN
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Filing Requirements

• Nonresident Income over 2,500. File Form 43.
• Any person who had Idaho income tax withheld can
  file even if not required to do so.

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FORM 43
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Wages Taxable Scholarship
Taxable Scholarship
SCH - 936
SCH - 960
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24
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300
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Finishing the Idaho Return

• Attach W-2s and 1042Ss
• Sign date the return
• Attach complete copy of Federal Return
• Keep copy
• Mail by April 15th

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Mail To
Use Envelope in Packet
or Mail To
Idaho State Tax Commission P. O. Box 56 Boise ID
83756-0056
66
SOCIAL SECURITY TAX
67
Social Security Tax

• You are NOT subject to Social Security and
  Medicare tax withholding on your wages if
• You have on campus employment
• You are authorized for Curricular or Optional
  Practical Training
• You are authorized for employment due to Economic
  Hardship

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FICA REFUNDS

• When withheld in error
• - Ask employer for refund. If employer is unable
  to refund these taxes, request statement.
• - If not refunded, use IRS Form 843 and Form 8316
  to request refund.