1. INTERNATIONAL STUDENTS TAX WORKSHOP 2013

2. INTRODUCTORY ITEMS • Entered the U.S. in 2013? • 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 $3,800 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

12. FORM 8843 Sign and date

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

14. FORM 1040NR

15. 4,400 150 300

16. $2,000 04

17. $131 $960 15

20. Box 1

21. 4,400

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

24. Box 2

25. $960

26. Box 2

27. $2,000

30. Box 17

31. 300

35. Everyone

37. 84

39. Box 2 Box 7

40. 150

41. $131

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

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

48. IDAHO RETURN

49. 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.

50. FORM43