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INTERNATIONAL STUDENTS TAX WORKSHOP 2013. 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. Nonresident Students Filing Requirements.
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INTERNATIONAL STUDENTS TAX WORKSHOP 2013
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
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.
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
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.
International Students (F& J) • Nonresident Alien Status • Includes immediate family members • All must file Form 8843
FORM 8843 Sign and date
Mail To: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215
4,400 150 300
$2,000 04
$131 $960 15
Box 2 Box 7
Finishing the Return • Attach 8843, W-2 and 1042-S • Sign & date • Keep copy • Mail by April 15
Mail To: Internal Revenue Service Center Austin, TX 73301-0215
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.