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INTERNATIONAL STUDENTS TAX WORKSHOP 2015. INTRODUCTORY ITEMS. Did you have health insurance you purchased from the Health Insurance Marketplace?. INTRODUCTORY ITEMS. Entered the U.S. in 2015? What country are you from? Tax Treaty Country? Type of Visa?
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INTERNATIONAL STUDENTS TAX WORKSHOP 2015
INTRODUCTORY ITEMS Did you have health insurance you purchased from the Health Insurance Marketplace?
INTRODUCTORY ITEMS • Entered the U.S. in 2015? • What country are you from? • Tax Treaty Country? • Type of Visa? • Married to a U.S. resident or citizen in 2014? • 5 year test
Nonresident Students Filing Requirements All F, J, M, and Q status holders must file a Form 8843 to 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 $3,950 or more • Taxable Scholarship Income • A Refund Due of Taxes Withheld • If you received a Form 1095-A
If you received a Form 1095-A, you will need to complete the Form 8962 and include this form with your Form 1040NR.
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
LINE 9 BRIGHAM YOUNG UNIVERSITY - IDAHO 276 MANWARING CENTER, MAILSTOP 0775 REXBURG ID 83460-0775 (208) 496-1320 LINE 10 R. Mike Oswald – INTERNATIONAL SERVICES MANAGER BRIGHAM YOUNG UNIVERSITY - IDAHO 276 MANWARING CENTER, MAILSTOP 0775 REXBURG ID 83460-0775 (208) 496-1320
FORM 8843 Sign and date
Mail To: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215
150 4,400 300
04 $2,000
$960 15 $131
04 $2,000
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