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NON-RESIDENT ALIEN TAX FILING. 1042-s, w-2 & cintax. Nonresident or resident alien?. There are four definitions that are important to the international tax process:

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non resident alien tax filing

NON-RESIDENT ALIEN TAX FILING

1042-s, w-2 & cintax

nonresident or resident alien
Nonresident or resident alien?

There are four definitions that are important to the international tax process:

  • Non-Resident Alien:  this is defined by US immigration laws and generally means any person who is not a US citizen, US national, US resident, asylee, refugee or permanent resident.  Non-resident aliens are also called "international persons."  
  • US Resident:  this is defined by US immigration law and generally means any person who is a US citizen, US national, asylee, refugee or permanent resident
  • Non-Resident Alien for Tax Purposes:  this is defined by US tax regulations and simply means any international person who has not been physically present in the USA for the amount of time required to warrant treatment as a Resident Alien for Tax Purposes.  The substantial presence test and/or the visa status of an international person is used to determine when this categorization ends. Use tax form 1040-N for annual tax filing.
  • Resident Alien for Tax Purposes:  this is defined by US tax regulations and simply means any international person who has been physically present in the USA for the amount of time required to warrant treatment as a Resident Alien for Tax Purposes.  Resident aliens for tax purposes are taxed in the same manner as US residents.  They can use the same filing statuses and claim tax allowances just as a US resident could.  In addition, worldwide income must be reported. Use tax form 1040 or 1040-EZ for annual tax filing.
form 1042 s
Form 1042-S
  • Form 1042-S reports taxable income for international persons who have received the following types of income:
      • Wage payments made to employees who have claimed tax treaty benefits
      • Fellowship/Scholarship income
      • Independent personal services for work performed in the U.S.
      • Royalty payments issued to individuals or entities.
      • Non-employee Prize or Award payments
  • Form 1042-S will be available through the Glacier record no later than March 15th each year. If you did not request electronic delivery of your 1042-S it will be sent to you by mail.
  • Wait until you receive the 1042-S to file your taxes even if you have a W-2 also. (Some employees may get both).
form w 2
Form W-2
  • Anyone who doesn’t meet the criteria for getting a Form 1042-S will receive a W-2; this includes international employees.
  • The W-2 is issued by Vanderbilt’s HR Processing Office no later than January 31st each year. VISIT does not issue this form.
  • Be sure your address is correct in the payrollsystem before the end of the year so that your W-2 is sent to the correct address. 
  • Use c2hr to update personal information.
  • If you need to get another W-2, complete the "W-2 Request" form and send the completed form to HR Processing (Payroll).  The W-2 Request form is available at:  http://hr.vanderbilt.edu/compensation/VanderbiltUniversityHumanResources_payrollinformation.htm.  
  • W-2 Hotline: (615) 322-3100
tax filing software cintax
Tax filing software - cintax
  • VISIT purchases CINTAX tax filing software each year and makes it available, free of charge, to all international employees who are NRA-TP.
  • CINTAX can only be used for persons who are filing a 1040-NR, so you must be an NRA-TP in order to use it.
  • CINTAX can be accessed through your Glacier record and will populate Glacier information onto the tax forms. Make sure your Glacier information is correct.
  • You will need your Form 1042-S or W-2 in order to used CINTAX. An e-mail will be sent to you when CINTAX is available (towards the end of February) and when your Form 1042-S is available.
tax filing assistance
Tax filing assistance
  • VISIT advisors are not permitted to serve as tax preparers or provide individual tax filing advice.
  • There are tax preparers available throughout Nashville and the Vanderbilt area however who can assist (NRA-TP and RA-TP):
    • The Volunteer Income Tax Assistance (VITA) program, an IRS program designed to help low- and moderate-income taxpayers complete their annual tax forms, has many locations throughout Nashville. You can find the VITA office closest to you by going to www.resourcehouse.com . Simply put in your zip code and then “VITA” in the “search by keyword box” on the next page.
    • If you have a household income of less than $40,000, you qualify to get your taxes done for free at a VITA site. Trained VITA volunteers will prepare your taxes and e-file them but please note, VITA staff may or may not be experts on international tax issues.
    • In addition, if your adjusted gross income is less than $57,000.00 you can use the IRS free tax software. It’s called Free File and is available on the IRS website at www.irs.gov .
tax assistance on campus
Tax assistance on campus
  • Special Offer for Vanderbilt Employees
    • Get free tax preparation and more money back - fast!
  • Did your family earn less than $49,000 in 2010?
  • Refunds as early as 7-10 days with your direct deposit into a bank account.

Tax Preparation On-Site Services:

  • March 7th, 1pm - 5pm Light Hall, Room 433 (4th Floor)
  • March 8th, 9am - 12pm Commons Center (Upstairs)
  • March 9th, 9am - 12pm Commons Center (Upstairs)
  • March 10th, 9am - 12pm 1500 21st Ave. South, Ste 1516 (Village at Vanderbilt)
  • March 11th, 1pm - 5pm Light Hall, Room 433 (4th Floor)
  • March 14th, 1pm - 5pm 2525 West End Ave., 5th Floor, Ste. 531 A, B
  • March 21st, 1pm - 5pm 2525 West End Ave., 5th Floor, Ste. 502
  • March 28th, 1pm - 5pm 2525 West End Ave., 5th Floor, Ste. 502
tax filing deadline tax day 2011
Tax filing deadline – tax day 2011
  • Tax Day – 2011 is April 18, 2011
  • Can request an extension of time to file using IRS Form 4868 (http://www.irs.gov/pub/irs-pdf/f4868.pdf)
  • Avoid tax filing and tax reporting mistakes. They may affect your ability to become a permanent resident, US citizen or obtain visas to the USA.
  • See article “Ten Common Tax Return Errors and the Foreign Nationals Who Make Them” (http://www.windstar.com/public/ten-common-errors.pdf).