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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?. 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?

  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 • 5 year test • 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 04

  22. Box 17

  23. 300

  24. Everyone

  25. 74

  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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