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INTERNATIONAL STUDENTS TAX WORKSHOP 2013

This workshop provides essential information for international students regarding tax filing requirements when studying in the U.S. Topics include tax treaty benefits, nonresident filing obligations, and consequences of non-compliance. Learn about Form 8843, Form 1040NR, and important deadlines to ensure compliance with U.S. tax laws.

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INTERNATIONAL STUDENTS TAX WORKSHOP 2013

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  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

  9. FORM 8843 Sign and date

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

  11. FORM 1040NR

  12. 4,400 150 300

  13. $2,000 04

  14. $131 $960 15

  15. Box 1

  16. 4,400

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

  18. Box 2

  19. $960

  20. Box 2

  21. $2,000

  22. Box 17

  23. 300

  24. Everyone

  25. 84

  26. Box 2 Box 7

  27. 150

  28. $131

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

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

  31. IDAHO RETURN

  32. 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.

  33. FORM43

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