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INTERNATIONAL STUDENTS TAX WORKSHOP 2014

INTERNATIONAL STUDENTS TAX WORKSHOP 2014. INTRODUCTORY ITEMS. Entered the U.S. in 2014? Tax Treaty Country? What country are you from? Type of Visa? Married to a U.S. resident or citizen? 5 year test. Nonresident Students Filing Requirements.

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INTERNATIONAL STUDENTS TAX WORKSHOP 2014

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  1. INTERNATIONAL STUDENTS TAX WORKSHOP 2014

  2. INTRODUCTORY ITEMS • Entered the U.S. in 2014? • Tax Treaty Country? • What country are you from? • Type of Visa? • Married to a U.S. resident or citizen? • 5 year test

  3. Nonresident Students Filing Requirements All F, J, M, and Q status holders must file a Form 8843to 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 or Scholarship Income Exempt by Treaty • Wages of $3,900 or more • 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 • All must file Form 8843

  7. FORM 8843

  8. Complete only if not required to file 1040 NR

  9. LINE 9 IDAHO STATE UNIVERSITY BOX 8038, POCATELLO ID 83209 (208) 282-5304 LINE 10 MARIA FLETCHER, DIRECTOR OF INTERNATIONAL PROGRAMS IDAHO STATE UNIVERSITY BOX 8038, POCATELLO ID 83209 (208) 282-5304

  10. FORM 8843 Sign and date

  11. Mail To: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215

  12. FORM 1040NR

  13. 150 4,400 300

  14. 04 $2,000

  15. $131 $960 15

  16. Box 1

  17. 4,400

  18. Amount on Line 11 is last year’s state refund plus $10

  19. Box 2

  20. $960

  21. Box 2

  22. $2,000 04

  23. Box 17

  24. 300

  25. Everyone

  26. 74

  27. Box 2 Box 7

  28. 150

  29. $131

  30. Finishing the Return • Attach 8843, W-2 and 1042-S • Sign & date • Keep copy • Mail by April 15

  31. Mail To: Internal Revenue Service Center Austin, TX 73301-0215

  32. IDAHO RETURN

  33. 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.

  34. FORM43

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