UNLV TAX Workshop
WELCOME UNLV INTERNATIONAL
STUDENTS AND SCHOLARS
Before having a seat…
 Please sign-in
 Pickup info at desk on how and where to change your
address if your address has changed
 If you worked at UNLV during 2010, and have not
received your W-2 Form, download in EQUUS (HR website)
 If you are on a treaty benefit exemption or have had tax
withheld from your scholarships during 2010, the 1042-S
forms were mailed to you on 2/14/2011.
Pick up your Windstar (FNTR) instructions
 Welcome and go ahead and get started!
International Students and Scholars
U.S. Taxing Authority is the Internal Revenue
Service (IRS) www.irs.gov 800-829-1040 (phone)
• It is your responsibility (not UNLV or the company that
you work for) to file a U.S. tax return every year that you
reside in the U.S.
• U.S. tax returns must be postmarked to the IRS by April
15th of every year. (for 2010 returns, deadline is April 18,
2011).
• If you do not file a tax return each year or you do not file
on time, the IRS could assess back interest and penalties.
• Even if you are not working in the U.S., all nonresident
aliens who are present in the U.S. under a F-1, F-2, J-1, J2, M-1, M-2, Q-1, or Q-2 MUST file Form 8843 with the IRS
each year.
• UNLV provides our international community with free tax software
(Windstar FNTR) to help you prepare any tax forms needed to be
sent to the IRS each year.
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.
• If you are unsure of your tax residency,
Windstar FNTR will determine that after you
input your information.
 If you are a Resident Alien (based on the IRS substantial presence
test) for tax purposes, you will not be able to use the FNTR
software. Check out www.irs.gov (click on efile) for other free
online filing programs, or contact nraassistance@unlv.edu for
referral to VITA. VITA is located on the UNLV campus and will
prepare your tax return for free.
Type of tax forms you may receive
• W-2 Form: Statement issued by your employer(s) of
wages/compensation you received as an employee.
Issued by the Payroll Dept in January for earnings paid to
you during the previous calendar year.
• 1042-S Form: Statement issued by your employer or
school. Represents wages/compensation you received as
an employee of which no federal income tax was
withheld on these earnings because you were eligible for
a treaty benefit, or can represent taxable scholarships
you received from UNLV of which either federal income
tax was withheld at 14% tax, or no tax was withheld
because you were eligible for a treaty benefit.
• 1098-T Form: Statement issued by your school of
amounts paid for tuition and fees. Nonresident aliens are
not able to use this form because they are not eligible to
take any tax credit on their tax return (if you are a
Resident Alien, you may be able to use this form when
completing your tax return).
Type of tax forms you may receive
• 1099-INT Form: Statement issued by your Financial
Institution of interest income earned on deposits in
banks, insurance companies, etc. Interest is not subject
to income tax when earned by nonresident aliens with
one exception. If the bank account is connected to a US
trade or business, such as rental of US property, the
interest is taxable.
*The bank may have issued a Form 1099-INT to a
nonresident account holder. IRS tax return reviewers
ignore it for purposes of Form 1040NR (tax return). The
nontaxable interest is disclosed in Question L on Form
1040NR.
• 1099-MISC Form: Statement issued by a company of
income paid to you as an independent contractor, or misc
income such as a prize or award. 1099-MISC Forms
should not be issued to nonresident aliens (proper forms
are either a 1042-S or include on employee’s W-2 form).
If you receive a 1099-MISC, this must be included as
income on your tax return (input into FNTR).
Type of annual Tax Return Form to complete
• Windstar FNTR will determine the tax return forms that
you need to sign and mail to the IRS
• The annual U.S. Tax Return Form for nonresident aliens is
the 1040NR (long form) or 1040NR-EZ. There may be
other attached forms that go along with your tax return
however FNTR will complete all forms necessary.
• If you are a nonresident alien for tax purposes, you
should not fill out a 1040 or 1040-EZ Tax Return Form as
these should only be completed by Resident Aliens. If
you have filled out one of these tax return forms in the
past, your tax return may be incorrect.
• All tax return forms and instructions may be downloaded
at the IRS website at www.irs.gov although FNTR will
complete the forms for you once you enter your
information.
Other helpful IRS Publications are:
PUB 519 – U.S. Tax Guide for Aliens
PUB 901 – U.S. Tax Treaties
2010 Federal Tax Rate Schedule
www.irs.gov
The IRS publishes the tax
rates each year so that
individuals can compute their
estimated income tax. To
calculate the actual amount
of income tax due, you must
complete an annual tax
return (1040NR or
1040NREZ).
• Tax Exemption for 2010
= $3650.00
• Standard Deduction for
2010 (only available to India
students) = $5700.00
• Tax Treaties will also reduce
your taxable income if
available for your situation
•2010 Tax Return must be
postmarked to IRS no later than
April 18, 2011
If taxable
But not over-income is over--
The tax is:
$0
$8,375
10% of the
$8,375
$34,000
$837.50 plus
15% of the
amt over 8,375
$34,000
$82,400
$4,681.25 plus
25% of the
amt over
34,000
$82,400
$171,850
$16,781.25 plus
28% of the
amt over
82,400
$171,850
$373,650
$41,827.25 plus
33% of the
amt over
171,850
$373,650
No limit
$108,421.25
plus 35% of
the amt over
373,650
amt over $0
Other Taxes
• Other Payroll Taxes in the U.S. other than Federal Income
Tax are FICA (Social Security) Tax and Medicare Tax.
Generally, nonresident aliens in F-1 or J-1 status should
not have to pay these taxes. If your employer withheld
FICA and Medicare tax from your wages, you may be
eligible for a refund from the IRS. Check your W-2 form
to be sure that there was no amounts in box 4 or box 6.
*If this is your situation, pick up some information up
front. The information will explain how to get these
taxes refunded to you from the IRS. These forms are
sent separately to the IRS from your Federal Tax Return.
Other new 2010 tax information
Contact Info and Resources
• Debbie Honrath, Nonresident Alien Tax
Specialist:
Student Services Complex (SSC-A 132C)
Phone 702-895-0872
email: nraassistance@unlv.edu
Walk-in Hours:
Tues & Thurs: 10 a.m. – 12 p.m.
Wed & Fri: 11 p.m. – 1 p.m.
RESOURCES:
 U.S. Taxing Authority – Internal Revenue Service
After you file your tax return, you can check the status of your tax refund at
the IRS website located at:
www.irs.gov
For additional information: Publication 519 – U.S. Tax Guide for Aliens
 U.S. Social Security Administration
www.ssa.gov
Office Location: SSC-133
Student Services Complex (SSC-A) – 1st Floor, Room 132C
Same Building as Office of International Students & Scholars
Website Information
http://controller.unlv.edu/NRA/
Windstar FNTR
DEMONSTRATION
WEB-BASED TAX FILING
SERVICE FOR NONRESIDENT
ALIENS
http://trr.windstar.com