NON-RESIDENT ALIEN
TAX FILING
1042-S, W-2 & CINTAX
NONRESIDENT OR RESIDENT ALIEN?
There are four definitions that are important to the international tax process:
• Non-Resident Alien: this is defined by US immigration laws and generally means any
person who is not a US citizen, US national, US resident, asylee, refugee or permanent
resident. Non-resident aliens are also called "international persons."
• US Resident: this is defined by US immigration law and generally means any person who is
a US citizen, US national, asylee, refugee or permanent resident
• Non-Resident Alien for Tax Purposes: this is defined by US tax regulations and simply
means any international person who has not been physically present in the USA for the
amount of time required to warrant treatment as a Resident Alien for Tax Purposes. The
substantial presence test and/or the visa status of an international person is used to
determine when this categorization ends. Use tax form 1040-N for annual tax filing.
• Resident Alien for Tax Purposes: this is defined by US tax regulations and simply means
any international person who has been physically present in the USA for the amount of
time required to warrant treatment as a Resident Alien for Tax Purposes. Resident aliens
for tax purposes are taxed in the same manner as US residents. They can use the same
filing statuses and claim tax allowances just as a US resident could. In addition, worldwide
income must be reported. Use tax form 1040 or 1040-EZ for annual tax filing.
2
FORM 1042-S
• Form 1042-S reports taxable income for international persons
who have received the following types of income:
• Wage payments made to employees who have claimed tax
treaty benefits
• Fellowship/Scholarship income
• Independent personal services for work performed in the U.S.
• Royalty payments issued to individuals or entities.
• Non-employee Prize or Award payments
• Form 1042-S will be available through the Glacier record no
later than March 15th each year. If you did not request
electronic delivery of your 1042-S it will be sent to you by mail.
• Wait until you receive the 1042-S to file your taxes even if you
have a W-2 also. (Some employees may get both).
3
FORM W-2
• Anyone who doesn’t meet the criteria for getting a Form 1042S will receive a W-2; this includes international employees.
• The W-2 is issued by Vanderbilt’s HR Processing Office no later
than January 31st each year. VISIT does not issue this form.
• Be sure your address is correct in the payroll system before the
end of the year so that your W-2 is sent to the correct address.
• Use c2hr to update personal information.
• If you need to get another W-2, complete the "W-2 Request"
form and send the completed form to HR Processing
(Payroll). The W-2 Request form is available
at: http://hr.vanderbilt.edu/compensation/VanderbiltUniversit
yHumanResources_payrollinformation.htm.
• W-2 Hotline: (615) 322-3100
4
TAX FILING SOFTWARE - CINTAX
• VISIT purchases CINTAX tax filing software each year and
makes it available, free of charge, to all international
employees who are NRA-TP.
• CINTAX can only be used for persons who are filing a
1040-NR, so you must be an NRA-TP in order to use it.
• CINTAX can be accessed through your Glacier record
and will populate Glacier information onto the tax forms.
Make sure your Glacier information is correct.
• You will need your Form 1042-S or W-2 in order to used
CINTAX. An e-mail will be sent to you when CINTAX is
available (towards the end of February) and when your
Form 1042-S is available.
5
TAX FILING ASSISTANCE
• VISIT advisors are not permitted to serve as tax preparers or provide
individual tax filing advice.
• There are tax preparers available throughout Nashville and the
Vanderbilt area however who can assist (NRA-TP and RA-TP):
• The Volunteer Income Tax Assistance (VITA) program, an IRS program designed to
help low- and moderate-income taxpayers complete their annual tax forms, has
many locations throughout Nashville. You can find the VITA office closest to you by
going to www.resourcehouse.com . Simply put in your zip code and then “VITA” in the
“search by keyword box” on the next page.
• If you have a household income of less than $40,000, you qualify to get your taxes
done for free at a VITA site. Trained VITA volunteers will prepare your taxes and e-file
them but please note, VITA staff may or may not be experts on international tax
issues.
• In addition, if your adjusted gross income is less than $57,000.00 you can use the IRS
free tax software. It’s called Free File and is available on the IRS website at
www.irs.gov .
6
TAX ASSISTANCE ON CAMPUS
• Special Offer for Vanderbilt Employees
•
Get free tax preparation and more money back - fast!
• Did your family earn less than $49,000 in 2010?
• Refunds as early as 7-10 days with your direct deposit into a bank account.
Tax Preparation On-Site Services:
•
•
•
•
•
•
•
•
March 7th, 1pm - 5pm Light Hall, Room 433 (4th Floor)
March 8th, 9am - 12pm Commons Center (Upstairs)
March 9th, 9am - 12pm Commons Center (Upstairs)
March 10th, 9am - 12pm 1500 21st Ave. South, Ste 1516 (Village at Vanderbilt)
March 11th, 1pm - 5pm Light Hall, Room 433 (4th Floor)
March 14th, 1pm - 5pm 2525 West End Ave., 5th Floor, Ste. 531 A, B
March 21st, 1pm - 5pm 2525 West End Ave., 5th Floor, Ste. 502
March 28th, 1pm - 5pm 2525 West End Ave., 5th Floor, Ste. 502
7
TAX FILING DEADLINE – TAX DAY 2011
• Tax Day – 2011 is April 18, 2011
• Can request an extension of time to file using IRS
Form 4868 (http://www.irs.gov/pub/irspdf/f4868.pdf)
• Avoid tax filing and tax reporting mistakes. They
may affect your ability to become a permanent
resident, US citizen or obtain visas to the USA.
• See article “Ten Common Tax Return Errors and the
Foreign Nationals Who Make Them”
(http://www.windstar.com/public/ten-commonerrors.pdf).
8