UNLV INTERNATIONAL STUDENTS AND SCHOLARS

1. UNLV INTERNATIONAL STUDENTS AND SCHOLARS NONRESIDENT ALIEN TAX ISSUES Fall 2006

2. International Students & Scholars Welcome to UNLV! Are you… • Working on Campus? • Are you an Athlete, Graduate Assistant or Scholar? • Receiving a Scholarship or Fellowship that is taxable (i.e. amounts received for living expenses, or miscellaneous items? • If any of these apply to you, you will need to come and meet with the Nonresident Alien Tax Specialist, Debbie Kargard.

3. Who is a Nonresident Alien? • F-1 or J-1 Student who has been in the U.S. for less than 5 Years. • J-1 Non-Student (Research Scholar, Professor or Short-Term Scholar) who has been in the U.S. for less than 2 years.

4. What is Taxable Income in the U.S.? • Monthly Stipend Check paid to a student on an Athletic Scholarship • Stipend paid to a Student on a Scholarship/Fellowship for Living Expenses • Payroll Compensation income paid to a Graduate Assistant, Research Assistant, Teaching Assistant, Professor, Research Scholar, etc. • Payroll Compensation income paid to a Student Worker • Prize or Award won by a Student or Scholar

5. What is Required if a Student or Scholar will be earning income? • Meet with Debbie Kargard, Nonresident Alien Tax Specialist • Bring your Passport, Visa, I-94 card, I-20 or DS-2019 or I-797, and your application letter receipt from the Social Security Administration (if you do not have a Social Security Number yet). • Your information will be entered into the tax software system and will print out the applicable tax forms for your signature (W-4 Form, W-8BEN or W-9, 8233 Form & statements) • You will be informed about Tax Treaties between the U.S. and 65 Countries which may exempt you from paying some federal income tax. • Discuss how much in taxes will be deducted from your payments.

6. Required to File an Annual U.S. Tax Return • In January, you may receive a W-2 Form for wages earned during the previous calendar year from the Payroll Office • In early Spring, prior to March 15, you may receive a 1042-S for Tax Treaty Wages, Scholarship or Fellowship Income which was taxed or other income • In February or March, there will be Tax Workshops which will explain how to use the Income Tax Software “CINTAX” provided by UNLV to complete your U.S. Tax Return Filing requirement • All individuals receiving income in the U.S. are required to complete a U.S. Tax Return due to the IRS (Internal Revenue Service) every April 15th. Your annual tax return reports the income you earned for the previous Calendar Year (January – December)

7. Contact Info and Resources • Debbie Kargard, Nonresident Alien Tax Specialist: Student Services Complex (SSC-133) Phone 702-895-0872 email: nraassistance@unlv.edu Fall 2006 Semester Walk-in Hours: Tues & Thurs: 10 a.m. – 12 p.m. Wed & Fri: 12 p.m. – 2 p.m. RESOURCES: • U.S. Taxing Authority: Internal Revenue Service (IRS) www.irs.gov See Publication 519 – U.S. Tax Guide for Aliens • U.S. Social Security Administration www.ssa.gov

8. Location: SSC-133 Student Services Complex (SSC) - 1st FloorSame Building as Office of International Students & Scholars

9. Website under construction

10. Thank you and have a great year!