International Student Tax Obligations
All internationals in F-1 and J-1 status who receive any sort of income--including tuition reductions, scholarships, fellowships, grants, stipends, salaries, wages, interest, dividends, etc.-- from US sources are required to file tax returns with federal, state, and city governments.
To ease the burden of having to make huge sume of payments by the deadline, your sources of income may have already withheld estimated tax owed and paid it directly to the IRS and state and city tax departments. However, because withholdings are based on estimates, you may owe more or the various tax departments owe you money.
You need:
1) Your passport including - all visas, I-94 card
2) You I-20
3) Social Security Number
4) Documents establishing all US-source income
- Forms W-2, 1098T Tuition Statement
- Other income statements
Federal Tax Returns
Precise and detailed information is available in the following IRS publications:
1040NR http://www.irs.gov/pub/irs-pdf/f1040nre.pdf
1040NR-EZ Instructions http://www.irs.gov/pub/irs-pdf/i1040nre.pdf
Forms
1) Form 8843
- For all internationals and dependents to indicate IRS-defined nonresident status.
2) Form 1040NR-EZ
- For all internationals who do not claim and dependents,
- Cannot be claimed as a dependent on another person's US tax return,
- Whose only US-source income was from wages, salaries, tips, taxable refunds of state
and local taxes, scholarships, or fellowships, and nontaxable interest
- Had less than $50,000 in US-based taxable income
- Only claimed adjustments to income are a) student loan interest deduction (1040 NR-EZ #8), or
b) exclusion to scholarship and fellowship deduction (1040 NR EZ #9)
- Do not claim any tax credits.
- If married and a resident of Canada, Mexico, Japan, Korea, a US national, or a student from
India, and do not claim exemption for spouse.
- Claim as their only itemized deduction state and local income taxes
OR Form 1040NR - For internationals who cannot file Form 1040NR-EZ
Mail your Tax Return
US (Federal) tax returns for nonresident aliens should be sent to
Internal Revenue Service Center
Philadelphia, PA 19255
Keep a Copy of Everything
Keep photocopies of every form, letter, or supporting document that you submit with your tax returns. Record-keeping is very important for your entire stay in the USA,and possibly for years after your departure. It is also important to keep information on all income including receipts, canceled checks, bank statements, W-2 Forms, etc.
State and Local Tax Returns
Internationals are also responsible for filing tax returns in the state and city in which they reside.
Specific instructions are provided by Internal Revenue Service (IRS) or state and local forms and publications from the Forms and Publications section of the IRS Web site. All tax forms must be filed by April 15 every year . Please refer to the appropriate tax link on the left panel relevant to your situation.
PA State Tax form can be found here.
Click on PA-40 for State Tax Return form.
Filing Tax Returns for Spring 2007
Every year, Messiah College students who are in Basic Income Tax Preparation, a course sponsored by the IRS and coordinated by Dr. Gary Page help you file taxes.
Where: Kline 106.
When: Every Thursday, 6:30-9:30 pm. (Spring 2007)
It goes through April 12, but go as soon as possible in case of any problems and to avoid the rush.
What to take with you:
1. Social security number
2. W-2 form http://www.irs.gov/pub/irs-pdf/f1040nre.pdf
3. Anything you got in the mail saying "tax information enclosed" on it
4. Print 1040NR-EZ form at
(it's only for international students. US citizens can fill out the 1040EZ form, which they should have at Kline 106.)
5. In case the people there can't figure out how to fill out the above form, here's the instruction page.
http://www.irs.gov/pub/irs-pdf/i1040nre.pdf. You might want to print this out and take with you.
6. 1098T Tuition statement - If you haven't gotten this in the mail, call the business office and ask them to send it to your campus mailbox (not to your home address). They probably sent it to your home country or whatever your address is listed as.
Good luck!