Taxes
All international students (and accompanying dependents) are required to complete an income tax return annually. For most of you, this will mean completing the form 1040NR-EZ (U.S. Nonresident Alien Income Tax Return) and a form 8843. You are required to file an income tax return even if you have no income from U.S. sources, or if your income is exempt from U.S. taxes due to treaties between the U.S. and your home country.
The U.S. tax system encompasses many different types of taxes (e.g., income tax, Social Security tax, sales tax, personal property tax) and three layers of taxation (local, state, and federal). You have obligations at several levels.
Sources of U.S. income may include on-campus employment, scholarships, practical or academic training, and any compensation received for labor. International students do not have to pay taxes on interest paid to them by U.S. banks.
Note that income is not limited to wages paid to you in cash, but also includes that portion of your scholarship that is applied to your housing and meal expenses. The portion applied to your tuition fees, books, and supplies is not counted as income. International Student Services will help you make these distinctions. Be sure to inquire about the applicability of any tax treaty that might exist between your country and the United States.
Important Dates, Documents and Forms
April 15: The last day on which residents and nonresidents who have earned wages from U.S. sources may file their U.S. federal income-tax returns.
June 15: The last day on which nonresident students and their dependents who have no wage income from U.S. sources may file their income tax returns.
519: U.S. Tax Guide for Aliens, an IRS publication. Essential for individuals from nations having tax treaties with the United States.
8843: Statement for Exempt Individuals and Individuals with a Medical condition. This one-page document must be completed and returned with the 1040NR and 1040NR-EZ. It verifies nonresident alien tax status. Students who have not earned wages from U.S. sources will file this form only. (download).
1040NR: U.S. Nonresident Alien Income tax Return. The longer version of the return completed by many nonresidents. This form is distinct from the 1040, 1040A , or 1040EZ filed by residents for tax purposes. It is not interchangeable with those forms. The IRS publishes an instruction booklet to accompany the form.
1040NR-EZ: U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents. A simplified version of the 1040NR. Most F-1 and J-1 students may file the 1040NR-EZ. The IRS publishes an instruction booklet for this form. (download).
W-2: Wage and Tax Statement. A form issued annually by employers (normally during the month of January). Copies of the W-2 must be filed with federal, state, and local tax returns.
W-4: Employee's Withholding Allowance Certificate. A form completed by employees at the time of hire to indicate how much tax is to be withheld from the paycheck.
1042S: Foreign Persons U.S. Source Income Subject to Withholding. A form used to report total scholarship/fellowship payments income tax withheld and other information relating to grant payments.
W-8BEN: Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. A form used to certify an individual's foreign status for tax purposes. Students who receive service free scholarships or fellowships must file Form W-8BEN.
8233: Students who are employed in the U.S. (including teaching and research assistants) and are partially or fully exempt by treaty from U.S. taxation must file Form 8233 and the appropriate attachment with the employer to claim exemption from withholding each year.
The IRS has a World Wide Web site on the Internet from which it is possible to obtain forms: IRS
Each spring the International Student Services sponsors income tax assistance which will answer your questions, and help you complete your tax return.
If at anytime you are uncertain about your status, require assistance or have any questions, do not hesitate to call International Student Services 740 - 753 - 3591 extension 2243 immediately.
The International Student Services is here to help you.
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